On March 9, 2009, Act No. 7 was enacted with various changes to the Puerto Rico Internal Revenue Code of 1994. The Sales and Use Tax filing date has been changed from the 20th to the 10th following the close of the month and accordingly the deposit date changed as well. Under Act No. 7, the provision was supposed to begin April 1, 2009, but has been extended its application until filings for the month of June 2009 (due on July 10, 2009). The July 10, 2009 commencement date should also apply for municipal SUT filings. (Commonwealth of Puerto Rico Department of the Treasury)