Puerto Rico’s Office of the Inspector General (OIG) found that the Metropolitan Bus Authority (AMA) carries a historical tax debt of $33,200,297.85, plus another $3,319,551.33 in taxes withheld from employee wages in 2022, 2023 and 2024 that were never sent to the Treasury Department (Hacienda). Per a Hacienda certification dated September 16, 2025, the historical debt includes $18,356,601.85 in principal and $14,843,696 in interest, surcharges and penalties.
The evaluation produced four findings covering payment of withheld wage taxes, federal payroll obligations, withholdings on payments for services rendered, and quarterly reports to the Department of Labor and Human Resources (DTRH). On federal obligations, the AMA filed its third-quarter 2022 employer return 85 days late and made multiple late payroll tax deposits, paying $42,190.12 in IRS penalties and interest.
It did not file the 12 quarterly returns for tax withheld on payments for services for 2022 through 2024 or make the required deposits, leaving a debt of $320,073.12; staff mistakenly believed annual reconciliation forms replaced the quarterly returns. The report estimated additional penalty exposure of $82,817.55, not counting interest. The AMA also filed none of the required DTRH quarterly wage reports for those three years.
In its September 21, 2026 response, AMA management acknowledged the problems, attributed part of them to budget restrictions and cash-flow difficulties, and said it would seek a payment agreement with Hacienda and a waiver of charges. Inspector General Ivelisse Torres Rivera said the AMA must formalize efforts to address these obligations. The OIG found all four findings stand, since no formal payment agreement or new controls had been shown.
It recommends a payment plan, filing the pending returns and reports, and procedures to ensure timely compliance.