Fortify Your Act 60 Annual Report Filing

The Act 60 annual report is more than a bureaucratic formality; it is a declaration to tax authorities that you are in full compliance. With the IRS launching specific campaigns to scrutinize Act 60 decree holders, every filing is a potential audit trigger. Act 60 Shield is designed for decree holders who take this threat seriously. Our process focuses on building a defensible and audit-ready report. We go beyond a simple check, helping you assemble documentation that substantiates your residency, your business operations, and your financial reporting. This proactive, defense-oriented approach is critical for anyone looking to protect their assets and their decree from aggressive agency oversight. As noted in the GAO report (GAO-26-107225), inter-agency cooperation is increasing, and your report must be prepared for review by both federal and local authorities.

A defensible annual report leaves no room for ambiguity. It must include precise information and all required supporting documents. This includes not only the correct financial statements—CPA-certified if your business volume exceeds $3 million—but also robust proof of your life in Puerto Rico. We guide you in compiling the evidence that matters in an audit, ensuring your report tells a clear and consistent story of compliance. This includes verifying the payment of the annual fees and ensuring all information aligns with your original decree and subsequent tax filings. In the current environment, a poorly prepared report is an invitation for a deeper investigation. Our service is your partner in fortifying this critical compliance document.

Failing to file a complete and accurate annual report by the deadline can lead to devastating consequences. Authorities can impose steep penalties and, most critically, can move to revoke your decree, undoing years of financial planning. The cost of non-compliance is not just financial; it is the loss of the certainty and security your tax decree provides. Act 60 Shield is your insurance against this risk. We provide the authoritative guidance needed to ensure your filing is not just submitted, but submitted correctly and defensively. By treating the annual report as the critical legal and financial document it is, you build a strong foundation for long-term compliance and peace of mind.