The Puerto Rico Treasury Department (PRTD) has extended (Circular Letter (CL) 21-07) the due date from 15 March 2021 to 15 April 2021 for pass-through entities that are partnerships, special partnerships or corporations of individuals to file their calendar tax year 2020 income tax returns.  Generally, pass-through entities must file the Return for Pass-through Entities no later than the 15th day of the third month following the close of the tax year (15 March in the case of calendar-year-end taxpayers). Additionally, they must file Form 480.6EC through the Unified Internal Revenue System (SURI by its Spanish acronym) and send it...