Effective, November 1, 2009, the 1994 Puerto Rico Internal Revenue Code has been amended by Act No. 7 of March 7, 2009, eliminating the existing resellers exemption certificates issued for sales and use tax purposes and replacing them with new certificates issued by the Puerto Rico Treasury Department. In accordance with the updated legislation, the Secretary of Treasury has been granted some discretion to limit and/or extend the effectiveness of the exemption certificates. Circular Letter No. 09-06 provides that all certificates that expire on or before October 31, 2009 will remain effective until October 31, 2009. All certificates that expire after such date will remain in effect until the last day of the month in which they expire. For example, if a certificate expires on November 15, 2009, it will remain effective until November 30, 2009. Furthermore, the filing date changes from the 20th to the 10th following the close of the month starting with filings for the month of November 2009 (which are due December 10, 2009). Additional rules and regulations apply. (Act 7, March 7, 2009, effective November 1, 2009)