municipal revenue collection center

COMMONWEALTH OF PUERTO RICO
MUNICIPAL REVENUE
COLLECTION CENTER
INSTRUCTIONS FOR FILLING OUT THE PERSONAL
PROPERTY TAX RETURN
YEAR
2013
WHO
MUST FILE A PERSONAL PROPERTY TAX RETURN
Every natural person or legal entity engaged in an Industry or business which on January 1, 2014 is an
owner of personal property is rented to another person or in the possession of such property where the owner is
outside Puerto Rico or cannot be located, shall complete and file such return.
WHEN
THE RETURN MUST BE FILLED
The due date to file and pay the personal property tax will be not layer than:
May 15, 2014
PAYMENTS, AUTOMATIC EXTENSION AND PERSONAL PROPERTY TAX
RETURN ELECTRONIC FILING
All taxpayer can voluntarily due to the automatic extension and the return of personal property by electronic means
via the www.crimpr.net page. However, the CRIM will issue an administrative order ("OA") to establish the
procedure for the filing. Also ("OA") shall establish the walls for all that taxpayer who will be obliged to file the
automatic extension and the return of personal property electronically.
ONLINE PAYMENT
If only emits its payment over the internet and is not its return or extension online, must present the receipt of
confirmation of payment, at the time of filing the same.
GENERAL INSTRUCTIONS
1.
Prior to preparation of the self-assessment personal property tax return, it is very important that you read these
instructions. Should your case present a special situation or should you have a problem for which a solution is not
provided in these instructions, please visit any of the nine regional offices located in Aguada, Arecibo, Bayamón,
Caguas, Carolina, Humacao, Mayagüez, Ponce y San Juan.
2. TAX LIABILITY PAYMENT
You can make the payment of your Personal Property Tax Return in any Branch of Banco Popular of Puerto Rico or
in any of our Regional offices. To make payment, use form BC-47 Payment Voucher- Personal Property Tax 2012.
See instructions included in the Form BC-47. Also in our internet page www.crimpr.net you can make a payment,
print the confirmation receipt and include it with your return.
3. WHERE TO OBTAIN THE CORRESPONDING FORMS
Included Form BC-47 Payments Voucher, Personal Property Tax 2012
The Personal Property Tax Return and the other documents will be available in the Regional Office mentioned
above, Central Office and the municipalities. Also in our internet page www.crimpr.net the documents are
available, except for the payment voucher.
4. NAME, ADDRESS AND ACCOUNT NUMBER
Indicate clearly the name, address and account number (social security). In the case that the tax payer be an
individual, you must include the spouse account number (social security).
Page 2
1. PENALTIES FOR FAILURE TO FILE THE PERSONAL PROPERTY
TAX RETURN OR OMIT INFORMATION
If a tax payer voluntarily fails under Act. 83, Approved on August 30, 1991, as amended, to file the Property Tax Return and the
reports required or refuses to file or amend them when requested, due to incompleteness or unsatisfactory information or fails
to maintain in Puerto Rico its accounting records, documents or any necessary evidence in addition to other penalties provided
by law may be found guilty of a misdemeanor our may be punished with a fine of five hundred dollars ($500) penalty or
imprisonment for six (6) months of both penalties at the court’s discretion, plus the legal costs.
2.
AUTOMATIC EXTENSION:
All taxpayers may request a 3-month automatic extension of time to file the personal property tax return, not later than May 15,
2014. A request for automatic extension of time for filing the property tax return will not constitute an extension for the payment
of the tax due. The extension request must be filed with the corresponding tax due not later than May 15, 2014. The request for
automatic extension of time must be filed in original and two copies using Form AS- 30 available at the Municipal Revenue
Collection Center (MRCC), in all Municipalities and in our web page www.crimpr.net . The duplicate for Form AS-30 must
accompany the return as evidence of the extension due. The request for automatic extension of time should come with a
payment of the total tax.
3. OTHER REPORTS AND DOCUMENTS REQUIRED
For every legal person engaged in an industry or business and with profit ( gross income without considering expenses or sales
costs) exceeding one million dollar ($3,000,000.) for the calendar year 2012 must accompany with the revised property tax
return financial statements certified by a Certified Public Accountant licensed by the Commonwealth of Puerto Rico, who is
neither a stockholder nor an employee of the legal entity; or by a partnership of Certified Public Accountants authorized by the
Puerto Rico Board of Accountancy to practice public accounting.
The financial statements must include the following:
a. Balance Sheet
b. Profit and Loss Statement
c. Cash Flow Statement
d. Respective notes to the financial statements.
If the corporation closes its operations as of any date other than December 31, 2012 a Trial Balance as of January 1, 2013
should be submitted with a report of an accountant in which in good faith attests that such reports is in conformity with the
accounting records of the business. In the case of foreign corporations doing business in Puerto Rico, such statements and trial
balance should include only the economic condition of the corporation in Puerto Rico.
Taxpayers required to submit Supplement Information under the Law 163 of December 25, 2013, please refer to Administrative
Determination number 14-06 of March 6, 2014 of the Puerto Rico Treasury Department.
4. PERSONAL PROPERTY TO BE ASSESED
All personal property not exempt from payment of the Personal Property Tax Return shall be assessed as taxable, for the
purpose of self- assessment, personal property shall be deemed to include such machinery, acceptable instruments or
implements not attached to the building or affixed to the ground in a manner showing permanence, livestock including cattle,
money, whether in possession of the owner thereof or other persons, bonds, stocks, rolling stocks, telephone lines, vessels,
merchandise inventory of any kind, and all other matters and things capable of private, ownership, and not included within the
term “Real Property” as such term is defined in Section 290 of the Political Code of Puerto Rico, but shall not include drawing
accounts credits, savings accounts, time deposits, promissory notes, or other personal credits.
SPECIFIC INSTRUCTIONS:
Personal Tax Return (Form AS-29)
1-
SCHEDULE A, PAGE 2
Line 1 - Total Valuation
lf the personal property is located in only one municipality you should enter the total value, including exempt and exonerated
property, in accordance to Schedule C Page 3. If the property is located in more than one municipality do not use lines 1 to 6 of
Schedule A, but go directly to Form AS-29.1 and then continue completing from Line 7(B) on. IF SUBMITTED AN EXTENSION,
HAVE TO SUBMIT WITH THIS FORM, OTHER WISE DO NOT CONSIDERED SUBMITTED.
Page 3
Line 2 - Exempt Valuation
Include en Line 2 the exempt amount from page 5, Line 4, Schedule G.
Line 3 - Gross Valuation
Subtract from total valuation the exempt valuation.
Line 4 - Exonerated Valuation
Include on Line 4 the exonerated amount from Page 5, Line 2, Schedule H.
Line 5 - Valuation Subject to Tax
Subtract from Line 3 the amount on Line 4. The remainder represents the value of taxable property subject to the tax rate of the
appropriate municipality.
Line 6 - Municipality, Code and Tax Rate
This line should be used only for taxpayers whose personal property is located in only one municipality. Those taxpayers whose
personal property is located in more than one municipality should include with the tax return the Form AS-29-1, available at the
Personal Property Tax Page 2 Division. Also include in the blank spaces provided on this line the name of the municipality
where the property is located, the code and the tax rate can be located in the tax rate table of these instructions. In the space
provided for the tax rate you should write the percentage corresponding to the municipality where the personal property is
located.
Line 7 - Tax Determined
Use only one of the two available alternatives, as follows:
(A) Applies when personal property is located in only one municipality. Include the tax computed by multiplying the amount
subject to tax in line 5 by the rate in line 6.
(B) Applies only when personal property included in the return (taxable or nontaxable) is located in more than one municipality.
Specify quantity Complete Form AS-29.1 first, and as soon as you compute the tax due, transfer the amount from line 79 to this
line.
Line 8 - Discount
The five percent (5%) discount applies to all taxpayers which pay the total tax due not later than May 15, 2014, for the year
2013. If an automatic extension of time is requested to file the return but the total tax due is paid not later than May 15, 2013
and the final return is in accordance with the tax originally paid, you have the right to the discount. However, if you do not pay
the entire tax with the extension request not later than May 15, 2014 you do not have the right to take the discount.
Line 9 - Interests, Surcharges and Penalty
(A) If payment is made after May 15, 2014, 10% interest will be computed.
(B) The first 30 days are free of surcharges. After May 15, 2014 for each month or fraction, a 5% surcharge will be computed up
to a maximum of 15%.
(C) Late filing penalty of 5% for each month will be computed up to a maximum of 25%, of the unpaid amount.
Line 10 - Tax Liability
This amount represents the tax liability that should be paid to the Municipal Revenue Collection Center. (Deduct or add lines 8
or 9 from line 7)
Line 11 - Amount Paid
These amounts represent the manner in which the total tax liability is to be paid as follows:
(A) Include the amount that will be paid with this return.
(B) Include the amount paid with the automatic extension.
(C) Include the credit taken of taxes paid in excess of prior years.
Line 12 - Balance
Tax due to the Municipal Revenue Collection Center (line 9). This tax bears interests until payment date.
Line 13 - Amount of Tax Overpaid
Applies when the taxpayer has made an overpayment. Indicate if a credit for the 2013 Personal Property Tax and/or Extension
(Alternative A); and/or a refund is claimed (Alternative B).
II- SCHEDULE F PAGE 4
OATHS
Return of individuals, partnerships, cooperatives, estates and trusts must be certified with a written declaration that the
information offered has been given under penalty of perjury.
On the cases of corporations, partnerships and cooperatives the return must be sworn by the President or
Vice-president or any other principal officer and by the Treasurer or Assistant Treasurer. Make sure that the return has been
signed before filing it and that the same is accompanied by all documents required by Act. No. 83, approved on August 30,
1991 and its regulations, otherwise it will not be considered as filed.
Page 4
When the return is prepared by a person other than the taxpayer and such person receives some kind of compensation for this
service, he shall also sign the return as preparer and shall indicate there in his address and social security number (see page 4
of the return).
III- SCHEDULE B, PAGE 3
GROSS PROFIT COMPUTATION
This section shall be used to determine the costs of sales percentage of those taxpayers; engaged in any other activities other
than purchase and retail sales should submit with the return an Annex indicating the gross income. The taxpayer eligible to
enjoy the benefits of THE TAX EXONERATION should fulfill this section.
IV- SCHEDULE D, PAGE 3
TAXABLE PERSONAL PROPERTY BELONGING TO OTHERS IN HAND OF THE TAXPAYER
Include in this Section all taxable personal property belonging to others but in hands
of the taxpayers as of January 1, 2014.
V- SCHEDULE E, PAGE 3
MANDATORY INFORMATION FOR CORPORATIONS
Include in this Schedule a breakdown of all officers and directors of the corporation with their postal address and date of
expiration. Besides indicate if the corporation is domestic or foreign. As additional information, the number of common and
preferred shares by Puerto Rico residents should be included.
VI. SCHEDULE G, PAGE 5
EXEMPTION
This Schedule will be used to determine the amount which is exempt from personal property tax.
Line 1 - DECREE (1963 ACT)
Enter the decree number, the effective date and the due date under the Industrial Incentives Act of July 13, 1963 (Law 57) in
accordance with the instructions which appear below for each line:
(A) Totally exempt amount under the decree. Include the totally exempt amount under the decree.
(B) Partially exempt amount. Include the partially exempt amount under the decree.
(C) Percentage exemption. Include the exemption percentage as stated in the decree.
(D) Exempt amount. Multiply the amount subject to partial exemption by the exemption percentage (Line 1B) by (Line 1C).
Include the product in this line.
(E) Total exempt amount. Add (Line 1A) and (Line ID) and enter the sum in this line. This sum represents the total amount
exempt under the 1963 Act.
Line 2 - DECREE (1978 and 1987 ACTS)
Enter the decree number, the effective date and due date under the Industrial Incentives Act of June 2, 1978 (Law 26) and Act
of January 24, 1987 (Law 8) in accordance with the instructions which appear below for each line.
(A) Total amount covered by the decree. Include the total amount covered by the decree.
(B) Less: Exemption. Section 3(b) (4) as the case may be. Those exempted business dedicated to the manufacture of goods
are annually exempted of the first one hundred thousand dollars (100,000) of the total exemption of real and/or personal
property at the selection of the taxpayer. If the exempt business dedicated to the manufacture of goods is a component member
of a controlled group of tax exempt corporations or is controlled in more than 50% by one or more persons who direct or
indirectly possessed at December 31 an exempt business then, the first one hundred thousand dollars ($100,000) exemption
shall be credited as follows:
1. One hundred thousand dollars ($100,000) divided by the number of exempted business who are components members of
the group in such year, or;
2. lf all component members of the exempted business controlled group agree a prorated plan, that proportion of the one
hundred thousand dollars ($100,000) assigned to such members in conformity with the plan cannot exceed the one hundred
thousand dollars ($100,000).
3. The $100,000 exemption does not apply to Act No. 8 of January 24, 1987.
(C) Partially exempt amount.
Subtract (Line 2-B) from (Line 2-A). This amount represents the valuation subject to partial exemption
(D) Exemption percentage.
Include the exemption percentage as stated in the Governor’s Decree.
(E) Exempt amount.
Multiply (Line 2-C) by (Line 2-D).
Page 5
(F) Total exempt amount.
Add lines (2-B) and (2-E) and enter the sum in this line. This sum represents the total amount exempt under the 1978 or 1987
Act. as the case may be.
Line 3 - Other exemptions
Include in this line any other special exemptions to which you are entitled such as: airline, hospital, cooperatives, constructions
material, commercial fishing vessels, etc.
Line 4 - Total exempt valuation
Add the amounts reported in lines 1-E), 2-F) and 3. Write the total in this line and transfer it to Page 2, line 2, Schedule A, if you
have personal property in only one municipality or column 3 of Form AS-29-1 if you have personal property in more than one
municipality. The amount transferred to Form AS-29-1, must be assigned to the municipality where it was located as of January
1, 2013.
VII. SCHEDULE H, PAGE 5
EXONERATION
This Schedule is used to determine the amount of the exoneration which entitled and exoneration for personal property tax for
retailers and/or persons engaged in business or businesses who offer a service directly to the consumer. The exoneration will
not be higher than fifty thousand dollars ($50,000) in valuation if the income for services and the annual volume of the net sales
of the business or businesses do not exceed one hundred and fifty thousand dollar ($150,000).
REQUIREMENTS, to obtain these exonerations:
a) Filed the property tax return not later than May 15, 2014.
b) Determined the taxable status of the property; and if indebted, the taxpayer may formulate and obtain the approval of a
payment plan which may assure the settlement of the debt in arrears. lf the taxpayer obtains a payment plan in accordance with
the above provision, he must be up to date as of January first immediately preceding the fiscal year for which tax exoneration is
applied for.
c) Be the owner of the business for which is applying the tax exoneration, on or before January first, immediately preceding the
fiscal year for which the tax is computed.
d) Professional services do not qualify. The Schedule B (Gross Profit Computation) on page 3 and the space en page one of
the return should be completed, to obtain this exoneration.
Line 1 - Include the value of property used to generate retail sales or services.
The value of personal property engaged in retail sales and/or services, and manufacturing and/or services at the same time and
used in both operations must be prorated, based on the sales or services volume. The value however of property used
exclusively to generate retail sales or services will not be prorated.
Line 2 - Include the lesser of $50,000 or the amount reported in line 1.
Transfer the amount reported in this line to Line 4 of Schedule A, page 2, if you have personal property in only one municipality
or to column 3 of The Form AS-29-1 column 3, if you have personal property in more than one municipality as the case may be,
VIII- SCHEDULE C, PAGE 3
VALUATION SUMMARY OF TAXABLE, EXEMPT AND EXONERATED PROPERTY
1. The amount reported in this Schedule must be including the taxable as well as exempt or exonerated amounts which are
required by the law to be reported in the return. The segregation of the exempt or exonerated amount is achieved by completing
Schedules G and H.
2. List carefully all tangible property in its corresponding columns and municipality. If the corporation owns tangible property in
more than one municipality it shall be listed in the Forms AS-29-1. All tangible property shall be listed at its market value.
ITEM 1 - Cash on Hand
All money in the form of fractional coins and legal tender bills possessed by the taxpayers as of
January 1, 2014 including cash in transit not recognized as deposits by banking institutions is taxable. The checks and deposits
in bank are not taxable. In case of taxable cash or banking institutions, refer to Act No. 30 of Ma y 30, 1975. The total amount of
this item shall be listed in Schedule C, line 1, page 3.
ITEM 2 - Investments
The following are exempt from property taxes: stocks, bonds, shares, notes, promissory notes and other securities and debt
instruments and obligations issued for institutions, corporations, societies and companies organized under the laws of Puerto
Rico.
Page 6
Item 3 - Inventories, (Merchants, Tradesman or Manufacturers)
(1) The book value of the average monthly inventories includes among other things, freights, insurance, and excise taxes paid
and unpaid, customs charges and another incidental costs. Indicate the methods used in evaluating such monthly inventories.
LIFO method is unacceptable. It’s very important to accompany with your return the calculations used to determine the monthly
inventory. For such purposes you may use Form AS-29.3I or Form A-29.4I.
(2) To illustrate the form of calculation of monthly inventories using the Gross Profit
X CORPORATION
COMPUTATION TO DETERMINE MONTHLY INVENTORIES
CALENDAR YEAR 2013
INVENTORY
1-1-2013
January
February 28 ó 29
March
April
May
June
July
August
September
October
November
December
TOTAL
($47,050)
31
31
30
31
30
31
31
30
31
30
31
Purchase
Net
Sales
Net
Sales of
Cost
59.54%
Monthly
Inventories
Estimated
$1,380
1,100
1,155
1,320
1,230
1,215
1,145
1,140
1,312
1,280
1,234
$8,170
5,863
6,059
4,813
5,715
3,688
3,366
3,262
3,367
4,169
2,481
$4,864
3,491
3,608
2,866
3,403
2,196
2,004
1,942
2,005
2,482
1,477
$43,566
41,175
38,722
37,176
35,003
34,022
33,163
32,361
31,668
30,466
30,223
2,240
$15,751*
2,700
$53,743
1,662
$32,000
30,801
$418,346
AVERAGE INVENTORY ...................................................................................$418,346
(Divided by 12)...................................................................................................................................................$34,862
Inventory 1-1-2013 ........................ $47,050
Plus Purchases 2013..................... $15,741*.....................................................................................................$62,801
Less Inventory 12-31-2013 .................................................................................................................................30,801
Cost of Goods Sold ...........................................................................................................................................$32,000
Cost of Sales ($32,000 divided by $53,743) equals................................................................................. 59.54%
To determine the twelve inventories by the Gross Profit Method add the net amount of purchase of the month of January
($1,380) to the initial inventory ($47,050). The costs of sales ($4,864) are then subtracted from this total, and you get the
estimated inventory of January 31. Then to the January inventory ($43,566) you add net purchases for the month of February
($1,100) less the costs of sales ($3,491). This method is repeated to determine the amounts of the inventories for the remaining
months. Add the twelve inventories and divide by 12 to obtain the average inventory. The total of this item shall be listed in
Schedule C, line 3, page 3.
ITEM 4 - Material and Supplies
In this item enter all inventories of materials and supplies.
(1) Materials and supplies of sugar mills; materials and supplies of manufacturing, companies, such as labels, containers,
papers, caps, corrugated card boxes, wood boxes, bottles, barrels, basket, pitchers, office prints, advertisements and others.
(2) Do not enter under this item raw materials used in manufacturing.
(3) Those materials and supplies of taxpayers other than merchants, manufacturers of trades-people which in fact are not used
for purchases and sales, shall be listed separately, showing their market value as January 1, 2014. The total of this item shall
be listed in Schedule C, line 4, page 3.
Item 5 - Machinery and Equipment
In this item you should include the machinery and equipment not adhered to the building or ground in such manner
not indicating permanence.. These shall be evaluated at book value except when:
(1) The owner of the machinery is a foreign entity or person not engaged in business in Puerto Rico and not has a
representative in Puerto Rico. In this case the machinery should be valuated at its market value and is responsible
for the taxes the entity of person who possesses the machinery as of January 1, 2014.
(2) The book value is equal or less than 20%. In this case shall be valuated as follows:
Useful Life
2 to 5 years
6 to 10 years
11 to 15 years
16 years or more
Cost Percentage
20%
17%
15%
10%
Page 7
When the taxpayer uses machinery and equipment built by himself, the determined valuation shall be the market
value of the machinery at the date when began to use it. To determine valuation of case property with a purchase
option shall be the market value of such property at the beginning of the lease contract.
To determine the machinery and equipment value, you must segregate the same from such machinery classified
as real property. The total of this item shall be listed in Schedule C, line 5 page 3.
Item 6 - Improvements
Lease hold improvements not adhered to the building or grounds in such manner not indicating permanence shall
be taxable. Examples of leasehold improvement classified as personal property are:
a) Movable or area rugs
b) Decorations, pictures, curtains, lamps, etc.
c) Counters
d) Any property that can be separated from the building without destruction or damage of the real property or the
property itself. The total of this item shall be listed in Schedule C, Line 6, Page 3.
Item 7 - Any Other Personal Property
Enter in this item any other tangible personal property subject to tax that the taxpayer possesses as of the
assessment date not listed on the preceding items. The following are examples of this personal property:
(1) Construction in process That portion of the construction in process adhered to the building or ground in such
manner indicating permanence shall he classified as real property The wash stands, toilets bath tubs, radiators,
tubes, air conditioning and other similar are considered personal property until they are adhered to the real
property.
(2) Vessels all vessels not used in any industries or business are exempt in accordance to the Act 26 of June 1,
1982, except those used for commercial fishing or rented for recreates purposes duty registered in the Puerto Rico
Port Authority.
(3) Airplanes all airplanes used for air exempt in accordance to the Act 31 of May 7, 1980. The total of this item
shall be listed in Schedule C, Line 7, page 3.
Transfer the total amount reported in this Schedule to line 1 of Schedule A, page 2, if you have personal property
in only one municipality or to column 2 of Form AS-29-1, if you have personal property in more than one
municipality.
B. ANNEXES
1. Form AS-29.1 - CALCULATIONS TO DETERMINE THE PERSONAL PROPERTY TAX
This annex shall be used only for those taxpayers who possess personal property in more than one municipality.
Transfer the total amount reported in this annex to line 7B of Schedule A, Page 2 of this Return.
2. Form AS-29.2 I - BREAKDOWN OF BALANCE SHEETS ITEMS
Section I - (BREAKDOWN)
This section shall be used for the breakdown of the book value of the assets, liabilities and capital of the business
as of January 1, 2014. The column “Outside of Puerto Rico Amount” should reflect the book value of personal
property located outside of Puerto Rico. Only domestic corporations are required to fill this column.
3. Form-29.3 - INVENTORIES
Section 1 - STATE METHOD USED IN THE VALUATON OF MONTHLY INVENTORIES
Section II - CALCULATIONS TO DETERMINE MONTHLY INVENTORIES- In order to fulfill this section refer to
item 3, page 4 of these instructions.
Section III- MANDATORY INFORMATION- This Section shall be used to include all machinery and equipment
considered as personal and real property owned by the taxpayers with their costs as of January 1, 2014.
4. Form AS-29.4 I - BREAKDOWN OF PERSONAL PROPERTY,
VALUATION BY MUNICIPALITIES
Use only when taxpayer owns personal property in more than one municipality.
Page 8
TAX RATES
The following tax rates have been printed in this table for your convenience. It is very important that you verify the tax rate
selected before the filling of the Personal Property Tax Return; if you select a lesser tax rate, you will lose the five (5) percent
payment discount allowed by the Article 6.05 of the Act. No. 83, approved on August 30, 1991, as amended.
TAX RATES TABLE
YEAR 2013
(FISCAL YEAR 2014-2015)
Municipality
Code
Adjuntas
Aguada
Aguadilla
Aguas Buenas
Aibonito
Añasco
Arecibo
Arroyo
Barceloneta
Barranquitas
Bayamón
Cabo Rojo
Caguas
Camuy
Canóvanas
Carolina
Cataño
Cayey
Ceiba
Ciales
Cidra
Coamo
Comerío
Corozal
Culebra
Dorado
Fajardo
Florida
Guánica
Guayama
Guayanilla
Guaynabo
Gurabo
Hatillo
Hormigueros
Humacao
Isabela
Jayuya
Juana Díaz
(34)
(26)
(01)
(45)
(68)
(28)
(06)
(72)
(07)
(41)
(15)
(55)
(46)
(04)
(80)
(20)
(14)
(70)
(53)
(37)
(44)
(66)
(43)
(40)
(77)
(11)
(24)
(81)
(59)
(71)
(61)
(16)
(47)
(05)
(54)
(51)
(02)
(36)
(64)
Tax Rate Municipality
6.33
6.83
6.83
8.33
6.08
7.68
8.33
8.33
8.33
6.08
7.58
6.83
7.83
6.83
8.33
8.33
8.33
8.58
5.80
8.33
8.33
8.33
7.08
7.83
6.83
8.83
6.83
8.33
8.58
8.08
8.83
8.08
7.83
7.05
7.83
6.83
7.33
6.08
8.33
Juncos
Lajas
Lares
Las Marías
Las Piedras
Loíza
Luquillo
Manatí
Maricao
Maunabo
Mayagüez
Moca
Morovis
Naguabo
Naranjito
Orocovis
Patillas
Peñuelas
Ponce
Quebradillas
Rincón
Río Grande
Sabana Grande
Salinas
San Germán
San Juan
San Lorenzo
San Sebastián
Santa Isabel
Toa Alta
Toa Baja
Trujillo Alto
Utuado
Vega Alta
Vega Baja
Vieques
Villalba
Yabucoa
Yauco
Code
(49)
(57)
(33)
(31)
(50)
(21)
(23)
(08)
(32)
(74)
(29)
(27)
(38)
(52)
(42)
(39)
(73)
(62)
(63)
(03)
(25)
(22)
(58)
(69)
(56)
(79)
(48)
(30)
(67)
(12)
(13)
(19)
(35)
(10)
(09)
(76)
(65)
(75)
(60)
Tax Rate
8.33
8.33
8.08
6.18
6.83
8.23
6.83
7.58
5.83
6.83
8.58
6.58
7.08
6.53
7.83
6.03
8.33
6.58
8.33
6.83
6.83
6.83
7.33
8.33
7.58
8.33
8.23
5.83
8.83
8.33
9.83
8.58
6.83
6.68
8.33
8.33
8.33
8.83
8.33
Page 9
WHERE
THE PERSONAL PROPERTY RETURN MUST BE FILLED
The return may be handed in the Regional Center of your area or at any Branches of Banco Popular of Puerto Rico, when it
requires personal property tax payments.
The Regional Centers are located in:
Oficina
Aguada/Aguadilla
Aguada, Aguadilla, Isabela, Moca, Quebradilla, Rincón, San
Sebastián.
Arecibo
Arecibo, Barceloneta, Camuy, Ciales, Florida, Hatillo, Lares, Manatí,
Utuado
Bayamón
Barranquitas, Bayamón, Cataño, Comerío, Corozal, Dorado, Morovis,
Naranjito, Orocovis, Toa Alta, Toa Baja, Vega Alta, Vega Baja
Caguas
Aguas Buenas, Aibonito, Arroyo, Caguas, Cayey, Cidra, Guayama,
Gurabo, Patillas, Salinas, San Lorenzo
Carolina
Canóvanas, Carolina, Loíza, Rio Grande, Trujillo Alto.
Humacao
Ceiba, Culebra, Fajardo, Humacao, Juncos, Las Piedras, Luquillo,
Maunabo, Naguabo, Vieques, Yabucoa
Mayagüez
Añasco, Cabo Rojo, Hormiguero, Lajas, Las Marías, Maricao,
Mayagüez, Sabana Grande, San Germán
Ponce
Adjuntas, Coamo, Guánica, Guayanilla, Jayuya,
Juana Díaz, Peñuelas, Ponce, Santa Isabel, Viillalba, Yauco
San Juan / Guaynabo
Must be filed to access our internet page www.crimpr.net
Dirección Física
Edificio Center Plex
Carr. #2 KM133.5
Bo. Guanabano, Aguada, PR
Centro Gubernamental
er
do
1 Edif., 2 Piso, Ave Rotarios,
Esq. Hostos, Arecibo, PR
er
Edif. Banco Santander 3 Piso
Carr. #167 y #2 , Bayamón, PR
Ave. Luis Muñoz Rivera
Esq. Troche, detrás Edif.
Triple –S, Caguas, PR
Centro Gubernamental
er
3 Piso , Carolina,PR
152 Calle Font Martelo
Frente Escuela Antonia Sáez
Humacao, PR
Edificio Office Park III
Carr #2, Km 157 Interior
Mayagüez, PR
Centro Gubernamental
do
2 Piso Ofic 201
Ave Las América, Ponce, PR
Carr. Estatal #1 KM17.2
Antiguo Edif. La Cruz Azul de PR
San Juan, PR