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Puerto Rico: Transition to “SURI” (Internal Revenue Integrated System), updates

Puerto Rico: Transition to “SURI”

The Puerto Rico Treasury Department (PRTD) announced that beginning Monday, February 24, 2020, the third phase of integration to “SURI” (the Spanish acronym for the Internal Revenue Unified System) will be implemented.

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Phase 3 of transition to SURI—Informative Bulletin 20-01

Informative Bulletin 20-01 (BI RI 20-01, February 3, 2020) provides the guidance on Phase 3 of the transition to SURI. This phase concerns the following:

Income tax – individuals

  • Estimated tax payments
  • Filling and amendment of income tax return (Form 482) for 2018 and subsequent tax years
  • Filing of automatic extension (Form SC 2644) for 2019 and subsequent tax years
  • Payment of tax according to individual’s return
  • Installment payment of the individual return tax, applicable to taxpayers that are not subject to estimated payments
  • Submission of required evidence with the individual’s return for 2018 and subsequent tax years
  • Verification of refund status of the individual’s return for 2019 and subsequent tax years
  • Application and automatic approval of payment plans (under $50,000)

Income tax – corporations

  • Estimated tax payments
  • Filling and amendment of income tax return (Form 482) for 2018 and subsequent tax years
  • Filing of automatic extension (Form SC 2644) for 2019 and subsequent tax years
  • Payment of tax according to corporation’s return
  • Submission of required evidence with the corporation’s return for 2018 and subsequent tax years
  • Application and automatic approval of payment plans (under $50,000)

Income tax – other legal entities

  • Estimated tax payments
  • Filing of automatic extension (Form SC 2644) for 2019 and subsequent tax years
  • Payment of tax according to the return
  • Application and automatic approval of payment plans (under $50,000)

Information return on income – flow-through entities

  • Estimated tax payments
  • Filing of the information return for flow-through entities (Forms 480.6EC, 480.6F and 480.6CPT) for 2019 and subsequent tax years

Note: For the 2018 tax year, these information returns are filed through SURI under the account “Other Income Withholding.”  However, for 2019 and subsequent tax years, they will be filed under the account “Pass-Through Entities.”

  • Filing of the information income tax return, pass-through entity (Form 480.2EC)
  • Filing of automatic extension (Form SC 2644) for 2019 and subsequent tax years
  • Application and automatic approval of payment plans (under $50,000)

Special tax to foreign entities – section 3070.01 of the Puerto Rico Internal Revenue Code of 2011, as amended (the “PR Code”) (Act 154-2010)

  • Filing and amendment of the quarterly return of foreign taxable acquisitions (Form 480.36-Q)
  • Monthly deposit of foreign taxable acquisitions (Form 480.36)

Management of groups of related entities

  • Registration of groups of related entities
  • Assign and manage the entities that belong to a group of related entities
  • Filing and amendment the apportionment of the deduction for the additional tax calculation - group of related entities (Form 2652)

Notaries – transactions on real property authorized in public deed

  • Filing information return on segregation, merging or transfer of real estate (SC 2821)

Tax incentives

  • To request of a tax exemption under section 1101.01 of the PR Code (non-for-profits, including cooperatives) (Forms 2645 and 2647)
  • Access to the certificate of validity of tax exemption of non-for-profit entity, once the application is approved
  • Tax exemption request under Act 168 of June 30, 1968, as amended (Hospitals)
  • Payment of application service charges for the above-mentioned exemptions
  • Evidence submission related to exemption endorsements with other governmental agencies

Environmental protection deposit

  • Filing, amendment and payment of the quarterly return on the environmental protection deposit (Form SC 2222)

Postponed dates during Phase 3 transition to SURI—Informative Bulletin 20-02

The PRTD also issued Informative Bulletin 20-02 (BI RI 20-02, February 3, 2020) concerning the postponement of filing dates and payment dates for certain taxes during the transition process for the launch of Phase 3 to SURI.

For successful integration pursuant to the third phase into SURI and to have the 2020 taxpayer information available in the system, from February 11 to February 24, 2020, the PRTD will be carrying out the process of converting information into SURI from several earlier iterations of digital platforms including:

  • Colecturia Virtual
  • Puerto Rico Integrated Tax Administration System (PRITAS)
  • Processing System for Individuals Returns
  • E-Forms System
  • Groups of Related Corporations (Group Registry and Filing of Form 2652)
  • Act 154 System
  • E-Filing – Attorneys Registry (Informative Return on Segregation, Merging or Transfer of Real Estate)

During the conversion period, the services offered by the PRTD will be limited exclusively to the sale of stamps, certain vouchers, payment of traffic fines, and automobile license tags. The availability of the other services is summarized in the following table.

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Postponement of deadlines due to conversion process

  

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Payment methods through SURI—Informative Bulletin 20-03

The PRTD issued Informative Bulletin 20-03 (BI RI 20-03, February 3, 2020) that clarifies the acceptable payment methods for transactions made through SURI, as follows:

  • Visa or Master Card
  • ACH Debit (direct debit) – when using this payment method, taxpayers are urged to confirm with their financial institution that they have not activated any mechanism to restrict debits to their account ("debit block").
  • ACH Credit – taxpayers that select this payment method need to determine they meet the specifications set forth in the most recent version of Publication 06-06: ACH Credit File Specifications (Publication 06-06: Automated Clearing House (ACH) Credit File Specifications).

The PRTD recommends that taxpayers determine that the payment information entered on the system is accurate. If the information is incorrect or if no funds are available, the payment will be rejected. In such instances, the payment will not be credited by the PRTD and, therefore, the taxpayer could be exposed to the imposition of interest, surcharges, and/or penalties imposed by the PR Code.


For more information, contact a KPMG tax professional in Puerto Rico: 

Rolando Lopez | +1 (787) 622-5340 | rlopez@kpmg.com

Carlos Molina | +1 (787) 622-5311 | cmolina@kpmg.com

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