P.R. Laws tit. 13, § 30257
(a) Date of payment.— Except as otherwise provided in this part, the total amount of the tax imposed in this part shall be paid on April fifteen (15th) following the close of the calendar year or, if the return should have been filed on a fiscal year basis, then on the fifteenth (15th) day of the fourth (4th) month following the close of the fiscal year.
(b) Installment payment.— Except in the case of individuals who have been required to make estimated tax payments under § 30260 of this title, and except in the case of corporation taxes, the taxpayer may opt to pay the unpaid tax amount in two (2) equal installments, in which case the first installment shall be paid on the date set for the payment of tax by the taxpayer; and the second installment shall be paid on the fifteenth (15th) day of the sixth (6th) month following such date. If any installment is not paid on or before the date set for its payment, the total unpaid tax amount shall be paid upon notice and demand from the Secretary. The phrase “unpaid tax amount”, as used in this subsection, shall mean the tax determined in the return, minus the credits provided in the Code or special laws.
(c) Payment extension.—
(1) In general.— By request from the taxpayer, the Secretary may extend the term to pay the determined tax amount by the taxpayer, or any installment thereof, for a term which shall not exceed six (6) months from the date established for the payment of the tax or any installment thereof. In such case, the amount with respect to which the extension was granted shall be paid on or before the due date of the extension period. A six (6)-month payment extension shall be granted to any taxpayer who during an armed conflict is activated and transferred to render military service outside of Puerto Rico. Such extension shall be granted as of the date on which the taxpayer ceases active military service.
(2) Extension for military service in an armed conflict.-See § 33346 of this title.
(d) Voluntary advance payment.— A tax imposed by this part or any installment thereof may be paid prior to the date set for its payment at the option of the taxpayer.
(e) Advance payment of taxes in jeopardy.— Advance payment of taxes in jeopardy shall be governed by § 30282 of this title.
(f) Receipts.— By request, the Secretary shall provide to the person who made any income tax payment, a formal written or printed receipt for the amount paid.
(g) Payment of the tax to which this section refers may be made electronically.
History —Jan. 31, 2011, No. 1, § 1061.17, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 62.