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 dea…