Form 480.37 - Estimated Tax Deposit Form (Page 2 of 2) in pdf

Form 480.37 - Estimated Tax Deposit Form Page 2

INSTRUCTIONS

This form is to be used exclusively for the payment of estimated tax regarding the net income

attributable to Puerto Rico sources pursuant to Section 1123(f) of the Puerto Rico Internal Revenue

Code of 1994, as amended (Code). The payment must be made payable to the Secretary of the

Treasury. The payments of this estimated tax, if is a taxable year beginning on January 1, are due

in the following dates: April 15, June 15, September 15 and January 15 of the following year. In the

case of corporations, the last payment will be payable on December 15. In case of a taxable year

beginning on any date other than January 1, the months specified herein shall be substituted for

the months which correspond thereto. For additional details, refer to Section 1123(f) of the Code

or Regulation No. 7971 of December 29, 2010. Pay on time and avoid interest and surcharges.

Form 480.37 - Estimated Tax Deposit Form Page 2