The Puerto Rico Treasury Department (PRTD) has extended (Administrative Determination (AD) 21-04) the due date for filing income tax returns and paying the corresponding tax from 15 April to 17 May 2021, for individuals, estates and trusts (taxed as individuals), calendar-year-end corporations and other entities taxed as corporations (collectively taxpayers).The extended due date also applies to entities that have a short tax year or a fiscal year 2020 and must file a tax return for tax year 2020 on or before 15 April 2021.Because the new due date substitutes for the original due date established by the 2011 Puerto Rico...