Form As2914 1 D PDF Details

Form As2914 1 D is a form used to request an exemption from the requirement to withhold tax from payments made to nonresident aliens. This form can be used by individuals or businesses who need to make payments to nonresident aliens and would like to avoid withholding tax. The form must be completed and submitted to the IRS in order to receive an exemption. Completing this form correctly is important, so it's important to understand how it works and what information is required. This blog post will provide an overview of Form As2914 1 D and explain how to complete it correctly.

QuestionAnswer
Form NameForm As2914 1 D
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesAS 2914 1 D form 2914 puerto rico online

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Form AS 2914.1 D

 

 

 

 

 

 

 

 

 

 

 

 

 

Commonwealth of Puerto Rico

 

 

 

 

 

 

 

 

 

 

 

Serial Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rev. Oct 6 09

 

 

 

 

 

 

 

 

 

 

 

DEPARTMENT OF THE TREASURY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

APPLICATION FOR EXEMPTION CERTIFICATE FOR REGISTERED MERCHANTS WHOSE

 

 

 

 

 

 

 

 

 

 

VOLUME OF BUSINESS IS LESS THAN FIVE HUNDRED THOUSAND DOLLARS ($500,000)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INFORMATION OF THE COMMERCIAL LOCATION

 

 

 

 

 

 

 

 

 

 

 

 

 

1. Merchant’s registration number

 

 

 

2. Social Security or Employer Identification Number

 

Receipt Stamp

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3. Legal name of the corporation, partnership, individual owner (name, initial, last name) or other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4. Commercial name or DBA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5. Volumeofbusinessforthemunicipalitywherethislocationisestablished,accordingtotheVolume of

 

 

6. Municipality where you filed the Volume of Business

 

Business Declaration for the payment of the

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Declaration for this location

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Municipal License Tax, prior to this application:

 

 

 

 

 

 

 

,

 

 

 

 

 

 

 

 

,

 

 

 

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7. Check here if you submitted to the Department of the Treasury the Volume of Business Declarations for the payment of the Municipal License Tax for all municipalities where you conduct business.

8. Do you sell tangible personal property?

Yes

No. If you answered “Yes”, provide a detailed description of the tangible personal property that you

will purchase for resale in the ordinary course of your business.

OATH

I hereby declare under penalty of perjury that this application has been examined by me, and that to the best of my knowledge and belief, all the information provided herein is true, correct and complete. I also agree to notify the Secretary of the Treasury of any change in the information provided on this application, within 30 days of the change or event. The declaration of the person that prepares this application (except the merchant) is with respect to the available information, and such information has been verified.

Merchant's name

 

Merchant's signature

 

 

 

 

 

Title

 

Date

 

 

 

 

 

Name of duly authorized agent

Signature of duly authorized agent

Date

 

 

 

 

Specialist's number

Address

Telephone

 

 

 

 

TO BE COMPLETED BY THE DEPARTMENT OF THE TREASURY

Verified information regarding this application, as applicable:

Type of exemption requested __________________________________________________________________________________________________

Failure to file income tax returns or other returns for the last five years Income tax or other tax debt

Failure to file SUT returns SUT debt

Volume of Business Declarations for the payment of the Municipal License Tax of all municipalities where he/she conducts business

Any other document required by the Secretary of the Treasury _______________________________________________________________________

Determination:

Accepted

Denied

Comments / Observations:

CERTIFICATION

After evaluating this application, I certify that it is complete in all of its parts and the information provided herein is presumed to be true. Nevertheless, the Department of the Treasury reserves the right to conduct any future investigation to verify the information.

Employee's name

Employee's signature

Date

District

 

 

 

 

Retention: Six (6) years.

INSTRUCTIONS

This form shall be filed for each location of every duly registered merchant, whose volume of business is less than five hundred thousand dollars ($500,000), that is interested in requesting a Sales and Use Tax (SUT) exemption certificate. This form shall be completed in all of its parts in a clear and legible manner. Presenting an incomplete form may delay the evaluation of your case and the issuance of the exemption certificate.

When issuing an exemption certificate, the Secretary of the Treasury (Secretary) shall ensure the following:

(1)that the person requesting such certificate is a merchant or holder of an exemption;

(2)that the person is duly registered at the Merchant’s Registry of the Department of the Treasury (Department);

(3)in the case of a reseller, that he/she provides a detailed description of the tangible personal property to be purchased for resale in the ordinary course of business;

(4)does not have any debt with the Department;

(5)has filed all of his/her returns, including the income tax returns and those related to the SUT; and

(6)provides the Volume of Business Declarations for the payment of the Municipal License Tax for all municipalities where he/she conducts business (Volume of Business Declarations).

If you have submitted the Volume of Business Declarations with a previous application, indicate so in Box No. 7 and do not submit them again.

The Secretary may require a person to submit documents and evidence of its organizational structure, tax debt certifications or any other information or necessary document during the review process. Furthermore, the Secretary may revoke the SUT exemption certificate to any person that fails to comply with any of the requirements established in Subtitle BB of the Puerto Rico Internal Revenue Code of 1994, as amended (Code). Any person whose exemption certificate has been revoked, may request a new exemption certificate one year after such revocation, subject to the requirements established by the Code.

Any person that violates the provisions of Subtitle BB of the Code, the requirements set forth by the Secretary or the regulations issued thereunder, will be subject to administrative and criminal sanctions, as it is determined. Therefore, the information provided shall be true, correct and complete.

This application will be filed at any of the Merchant’s Service Districts located in San Juan, Bayamón, Carolina, Caguas, Humacao, Arecibo, Ponce, Mayagüez and Aguadilla. It may also be mailed to the Department of the Treasury, Consumption Tax Bureau, Exemption Certificate, PO Box 9024140, San Juan, PR 00902-4140.

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