Because of Hurricane Fiona, the Puerto Rico Office of Management and Budget extended (Circular Letter 008-2022) to 22 December 2022, the due date for filing volume of business declarations for fiscal year 2022-2023 for taxpayers that requested a six-month extension in May 2022 and were required to file the declaration on or after 30 September 2022, and on or before 2 November 2022. For more information on volume of business declarations, see Tax Alert 2022-0675.ImplicationsTaxpayers may have to submit audited financial statements and copies of certain pages of their income tax returns with their volume of business declarations. Therefore, they...