Puerto Rico's Treasury Department has issued Administrative Determination No. 22-03, providing a brief extension of the deadline for filing both individual income tax returns and corporate income tax returns. The determination notes that the standard deadline for both types of returns is 18 April 2022 for tax year 2021 with a calendar year end date, which is also the deadline for payment of tax due with the return and the first installment of estimated tax for tax year 2022. However, the deadline has been postponed by one week to 25 April 2022 for both returns and payment. The extension also applies for other statements or forms with a filing deadline of 18 April 2022. Where a 6-month extension has been requested, the deadline remains 18 October 2022. The reasoning for the extension is not mentioned in the determination, although it is reportedly due to the recent widespread power outage in Puerto Rico.