Small Business Owner's Guide to COVID-19

Puerto Rico Department of the Treasury

• Administrative Determination No. 20-10 ("DA 20-10")  - Measures to address taxpayers and merchants cash flow due to the emergency caused by COVID-19 
• Administrative Determination No. 20-09 ("DA 20-09") - Deadlines extension for the filing and payment of taxes administered by the Department of the Treasury as a consequence of Executive Order 2020-023
• Administrative Determination No. 20-08 ("DA 20-08)  - Sales tax exemption on prepared foods in view of the   state of emergency decreed by Executive Order No. OE-2020-020 caused by COVID-19
• Administrative Determination No. 20-07 ("DA 20-07") - Sales Tax Exemption on certain necessity goods due to  COVID-19 
• Internal Revenue Circular Letter No. 20-23 ("CC RI 20-23") - Special distributions from qualified retirement plans and individual retirements accounts due to a disaster decreed by the Governor of Puerto Rico
• Internal Revenue Circular Letter No. 20-22 ("CC RI 20-22") - Income tax exemption on qualified payments to employees and independent contractors to cope with a disaster decreed by the Governor of  Puerto Rico 
• Internal Revenue Circular Letter No. 20-21 ("CC RI 20-21) - $500 Incentive to mitigate COVID-19 emergency in Puerto Rico
• Internal Revenue Circular Letter No. 20-20 ("CC RI 20-20") - Payment plans moratorium 
• Internal Revenue Informative Bulletin No. 20-10 ("BI RI 20-10") - Applicability  of DA-20-04 
• Internal Revenue Informative Bulletin No. 20-09 ("BI RI 20-09") - Authorization to release merchandise due to COVID-19
• Internal Revenue Informative Bulletin No. 20-08 ("BI RI 20-08") - Extension of the electronic filing of 2019 informative returns due to COVID-19
• Internal Revenue Informative Bulletin No. 20-07 ("BI RI 20-07") - Administrative Terms Extension due to COVID-19
  
• Basic Elements of a COVID-19 Exposure Control Plan for Employers  - PR Department of Labor Guide to  Employers  
• Pandemic Unemployment Assistance (PUA) Frequently Asked Questions

Coronavirus Aid, Relief and Economic Security Act (CARES Act) 

Families First Coronavirus Response Act

Small Business Owner's Guide to the CARES Act

Coronavirus (COVID-19): Small Business Guidance and Loan Resources  

Paycheck Protection Program (PPP) Information Sheet: Borrowers

US Department of Labor Resourses

IRS Notice 20-21 - Employment Tax Credits under the Family First Coronavirus Response Act