-
Financial statements audits
Financial statement audits
-
Compliance audits
Compliance audits
-
Compilations and reviews
Compilations and audit
-
Agreed-upon procedures
Agreed-upon procedures
-
Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
-
International tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
-
Tax compliance
Business Tax
-
Individual taxes
Individual taxes
-
Estate and succession planning
Estate and succession planning
-
Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
-
Sales and use tax and indirect taxes
SUT/ VAT & indirect taxes
-
Tax incentives program
Tax incentives program
-
Transfer Pricing Study
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
-
Business consulting
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
-
Forensic and investigative services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
-
Fraud and investigations
The commercial landscape is changing fast. An ever more regulated environment means organizations today must adopt stringent governance and compliance processes. As business has become global, organizations need to adapt to deal with multi-jurisdictional investigations, litigation, and dispute resolution, address the threat of cyber-attack and at the same time protect the organization’s value.
-
Dispute resolutions
Our independent experts are experienced in advising on civil and criminal matters involving contract breaches, partnership disputes, auditor negligence, shareholder disputes and company valuations, disputes for corporates, the public sector and individuals. We act in all forms of dispute resolution, including litigation, arbitration, and mediation.
-
Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
-
Internal audit
We work with our clients to assess their corporate level risk, identify areas of greatest risk and develop appropriate work plans and audit programs to mitigate these risks.
-
Service organization reports
As a service organization, you know how important it is to produce a report for your customers and their auditors that instills confidence and enhances their trust in your services. Grant Thornton Advisory professionals can help you determine which report(s) will satisfy your customers’ needs and provide relevant information to your customers and customers’ auditors that will be a business benefit to you.
-
Transactional advisory services
Transactions are significant events in the life of a business – a successful deal that can have a lasting impact on the future shape of the organizations involved. Because the stakes are high for both buyers and sellers, experience, determination and pragmatism are required to bring deals safely through to conclusion.
-
Mergers and acquisitions
Globalization and company growth ambitions are driving an increase in M&A activity worldwide as businesses look to establish a footprint in countries beyond their own. Even within their own regions, many businesses feel the pressure to acquire in order to establish a strategic presence in new markets, such as those being created by rapid technological innovation.
-
Valuations
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
-
Recovery and reorganization
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
Después del 17 de abril
CPA Francisco Luis
Este año el martes, 17 de abril representa la famosa fecha en que muchos puertorriqueños deben radicar la “dolorosa” planilla de contribución sobre ingresos. Sin embargo, para muchos, las obligaciones de radicaciones contributivas no terminan en esta fecha y en ocasiones se extienden hasta el mes de octubre.
Aquellos contribuyentes -individuos- que por alguna razón no puedan radicar su planilla el 17 de abril, el Departamento de Hacienda (Hacienda) recientemente publicó la Determinacion Administrativa 18-07 la cual concede, a todo contribuyente, una prórroga especial para este año de seis (6) meses adicionales para radicar la planilla. Este plazo vencería entonces el 17 de octubre.
Las sociedades, sociedades especiales y las corporaciones de individuos deben radicar sus planillas el 15 de marzo si usan el año calendario como periodo contable. Si hacen uso de la prórroga especial aprobada por Hacienda este año, tendrían seis meses adicionales, entiendanse hasta el 17 de septiembre.
Las corporaciones deben radicar sus planillas el 17 de abril si utilizan años calendarios como sus periodos contables. Como mencionamos anteriormente, este tipo de contribuyente tambien tiene la opción de la prorroga de seis (6) meses que aprobó Hacienda.
Los contribuyentes que deben radicar la declaración de volumen de negocios con los municipios en que operen deben hacerlo no más tarde de cinco días laborables luego del 17 de abril. Este año en particular esa fecha es el 23 de abril de 2018. Los municipios pueden conceder prórrogas de hasta seis meses para la radicación de la declaración si el contribuyente así lo solicita.
Existen dos alternativas para el pago de este impuesto. El contribuyente puede escoger entre pagar el total del impuesto el 23 de abril de 2018 y tomar un 5% de descuento, o pagar sin descuento en dos plazos, el 1 de julio y el próximo 1 de enero de 2019.
Aquellos contribuyentes que deban radicar la planilla de propiedad mueble deben hacerlo en o antes del 15 de mayo de 2018. En caso de que soliciten prórroga, la misma le concede hasta tres meses, o sea, el 15 de agosto de 2018.
Por otro lado, el informe anual que las corporaciones deben radicar con el Departamento de Estado vence el 16 de abril junto al pago de los derechos anuales de $150. De no poder radicarlo a esa fecha se debe solicitar una prórroga que concede hasta el 15 de junio. No obstante, existe una prórroga adicional hasta el 16 de julio de ser necesario.
Como podemos notar, queda mucho por hacer luego del 17 de abril.
-
![Francisco Luis]()
Francisco Luis Tax partner with over thirty-one years of experience in public accounting, including the “Big Four” and private consulting practice.View Profile
