Form As 2915.1 - Sales And Use Tax Monthly Return - Puerto Rico Department Of The Treasury
Download a blank fillable Form As 2915.1 - Sales And Use Tax Monthly Return - Puerto Rico Department Of The Treasury in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form As 2915.1 - Sales And Use Tax Monthly Return - Puerto Rico Department Of The Treasury with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5COMMONWEALTH OF PUERTO RICO
Form AS 2915.1
PERIOD (MONTH/YEAR)
DEPARTMENT OF THE TREASURY
Rev. Sep 30 14
Amended Return
MONTH
YEAR
SALES AND USE TAX MONTHLY RETURN
13. AMOUNT SUBJECT TO SALES AND USE TAX
MERCHANT’S REGISTRATION NUMBER
=
(Add lines 2(d) and 7)
14. AMOUNT OF TAX DETERMINED
=
(Multiply line 13 by 6%)
15. CREDIT FROM SALE OF MERCHANT’S PROPERTY
SOCIAL SECURITY OR EMPLOYER IDENTIFICATION NUMBER
15(a) Amount of credit from sales made during the period
+
15(b) Excess credit from prior periods
+
NAME OF MERCHANT OR RETAILER
=
15(c) Total Available Credit (Add lines 15(a) and 15(b))
15(d) Amount of Credit Used in this Return (Cannot be
=
more than line 14)
PURCHASES (Do not include cents)
16. CREDIT FOR BAD DEBTS
1. PURCHASES OF PRODUCTS FOR RESALE (NON IMPORTED INVENTORY)
16(a) Amount of credit for sales made during the period
+
1(a) Exempt Purchases of Inventory for Resale
+
+
16(b) Excess credit from prior periods
1(b) Taxable Purchases of Inventory for Resale
+
=
16(c) Total Available Credit (Add lines 16(a) and 16(b))
1(c) TOTAL PURCHASES OF PRODUCTS FOR RESALE
=
(Add lines 1(a) and 1(b))
16(d) Amount of Credit Used in this Return (Cannot be
=
AUTOCONSUMPTION AND USE OF INVENTORY (Do not include cents)
more than line 14 less line 15(d))
=
=
17. TAX LIABILITY (Line 14 less lines 15(d) and 16(d))
2(a) Use of Inventory (See instructions)
18. CREDIT FOR TAXES PAID BY MERCHANT IN THE IMPORT OF INVENTORY FOR RESALE
=
2(b) Autoconsumption (See instructions)
18(a) Amount paid for import of inventory for resale (Line
+
8(b) of Forms AS 2915.1 D)
2(c) Enter 50% of line 2(b)
X
+
18(b) Excess credit from prior periods
=
2(d) Add lines 2(a) and 2(c)
18(c) Amount paid in excess in the Tax on Imports
+
Monthly Return credited to this return (Line 17A
TAXABLE SALES (Do not include cents)
of Form AS 2915.1 D)
3. SALE OF TAXABLE TANGIBLE PERSONAL PROPERTY
=
18(d) Total Available Credit (Add lines 18(a) through 18(c))
+
3(a) Sales attributable to locations in Puerto Rico
18(e) Amount of Credit Used in this Return (Enter the
=
smaller of line 18(d) or 75% of line 17)
3(b) Sales by merchants who do not have commercial location
+
in Puerto Rico or multilevel businesses (See instructions)
19. CREDIT FOR TAXES PAID BETWEEN MERCHANTS FOR PURCHASE OF INVENTORY FOR RESALE
19(a) Amount paid for purchase of inventory for resale
+
3(c) Total Sales of Taxable Tangible Personal Property
=
(Multiply line 1(b) by 6%)
(Add lines 3(a) and 3(b))
+
+
19(b) Excess credit from prior periods
4. SALE OF TAXABLE SERVICES
=
19(c) Total Available Credit (Add lines 19(a) and 19(b))
+
5. TAXABLE ADMISSIONS
19(d) Amount of Credit Used in this Return (Enter the
=
6. RETURN OF TAXABLE ITEMS
smaller of line 19(c) or 75% of line 17)
7. TOTAL TAXABLE SALES (Add lines 3(c) through 5
=
20. TAX LIABILITY NET OF CREDITS (Line 17 less lines
=
and subtract line 6)
18(e) and 19(d))
EXEMPT SALES (Do not include cents)
21. SALES TAX OF MERCHANTS WHO DO NOT HAVE
COMMERCIAL LOCATION IN PUERTO RICO OR
=
8. SALE OF EXEMPT TANGIBLE PERSONAL
+
MULTILEVEL BUSINESSES (Multiply line 3(b) by 1%.
PROPERTY
See instructions)
+
9. SALE OF EXEMPT SERVICES
22. TAX DUE
=
(Add lines 20 and 21)
+
23. CREDIT FOR PAYMENTS IN EXCESS FROM
10. EXEMPT ADMISSIONS
PRIOR PERIODS
11. RETURN OF EXEMPT ITEMS
24. DEPOSITS MADE DURING THE PERIOD
12. TOTAL EXEMPT SALES (Add lines 8 through
=
25. BALANCE OF TAX DUE (Line 22 less lines 23 and 24.
=
10 and subtract line 11)
The result cannot be less than zero)
Number of check or money order
Amount paid
+
26. INTEREST
+
27. SURCHARGES
I hereby declare under penalties of perjury that this return has been examined by me, and to
the best of my knowledge and belief, it is true, correct and complete. I’m also aware that
+
28. PENALTIES
every returned check drawn on behalf of the Secretary of the Treasury will be subject to a
$25.00 minimum charge. This charge is in addition to any other interest, surcharges or
29. TOTAL AMOUNT DUE
penalties provided by the Code or any other fiscal law for omissions in fulfilling your tax
=
(Add lines 25 through 28)
responsibility. The Department will make the collection in a traditional or electronic manner.
30. CARRYOVER CREDIT FROM SALE OF MERCHANT’S
RECEIPT AND/OR PAYMENT STAMP
PROPERTY (Line 15(c) less line 15(d))
31. CARRYOVER CREDIT FROM BAD DEBTS (Line 16(c)
Name
less line 16(d))
32. CARRYOVER CREDIT FOR TAXES PAID BY IMPORTER
Title
MERCHANT (Line 18(d) less line 18(e))
33. CARRYOVER CREDIT FOR TAXES PAID BY RESELLER
Signature
MERCHANT (Line 19(c) less line 19(d))
34. AMOUNT OF TAXES PAID IN EXCESS (Excess of lines 23
and 24 over line 22)
Day
Month
Year
Retention Period: Ten (10) years.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 480.71.1 - Informative Return For Tax Credits Holders - Puerto Rico Department Of The Treasury
Financial
Form 499r-2/w-2pr - Comprobante De Retencion - Withholding Statement - Puerto Rico Department Of The Treasury
Financial
Form As 2920.1 - Certificate For Purchases Covered By A Qualified Contract - Department Of The Treasury Of Commonwealth Of Puerto Rico
Financial
Form 480.70(oe) - Informative Return For Income Tax Exempt Organizations - Puerto Rico Department Of The Treasury
Financial
Form 499 R-4b - Determination Of Allowance Based On Deductions - Puerto Rico Department Of The Treasury
Financial
Form 499 R-4.1 - Withholding Exemption Certificate Form - Commonwealth Of Puerto Rico Department Of The Treasury
Financial
Form Sc 4809.1 - Information Of Identification Number - Individuals Form - Commonwealth Of Puerto Rico - Department Of The Treasury
Business
Related Categories
Parent category: Financial