The Puerto Rico Treasury Department has issued Internal Revenue Informative Bulletin No. 18-14, which clarifies the additional 3-Month Extension for 2017 tax returns that was provided in April ({News-2018-04-18/A/2-previous coverage}). The Bulletin clarifies that for taxpayers that requested an extension no later than 25 April 2018, the tax return is due by 25 October 2018 (standard 3-month extension plus additional 3 months). However, for taxpayers that requested an extension and choose to file a paper return, instead of by electronic means, only the standard extension applies, and the return is due by 26 July 2018. The Bulletin also provides that...