close
Share with your friends

Puerto Rico: More guidance, transition to unified digital system (SURI)

Puerto Rico: Transition to unified digital system

Puerto Rico’s Treasury Department continues the process of transitioning to a unified revenue system known as “SURI” (SURI is the Spanish acronym for the Internal Revenue Unified System).

1000

Related content

The Puerto Rico Treasury Department (PRTD) on December 3, 2018, issued an informative bulletin (BI RI 18-21) to provide additional information regarding the transition to SURI. With the transition of services to SURI, every return, declaration, payment, or any other tax-related transaction with a due date between December 6 and December 20, 2018, will be postponed to Friday, December 21, 2018. To complete the integration, SURI will be unavailable from December 6 through December 9, 2018. During this time, the availability of services will be as shown in the following table:

 

Day Digital Platforms (Except SURI)
SURI Collection Centers

Wednesday,
December 5

Available until 11:59 pm
Available all day
Available for all transactions during regular schedule.
Thursday,
December 6

Not available
Available all day
Available for sale of stamps, vouchers, and automobile license tags during regular schedule.
Friday,
December 7

Not available
Available until 12:00 pm
Available for sale of stamps, vouchers, and automobile license tags during regular schedule.
Saturday, December
8

Not available
Not available
Available for sale of stamps, vouchers, and automobile license tags during regular schedule.
Sunday,
December 9

Not available
Not available
Not available
Monday,
December 10

Available from 8:00 am
Available from 8:00 am for all transactions related to:
(i) sales and use tax; (ii) withholding at source; (iii) estates taxes; (iv) gifts; (v) excise taxes and alcoholic beverages taxes; and (vi) internal revenue licenses.
Available 
during regular schedule for all transactions not performed via SURI.
 

 

The following digital platforms will be completely eliminated:

  • W2 and Informative Online
  • Motor Vehicle System
  • Motor Vehicle excise tax estimate application
  • ASYCUDA

The excise and sales and use tax platforms will be affected during December 6 through December 9. Hence, the PRTD has established a manual process for picking up merchandise only in emergency cases during those days. The PRTD suggests that importers make the necessary declarations for the merchandise that is already in Puerto Rico in order to obtain the release authorization and avoid the need for this exceptional process.

Background

The Puerto Rico Treasury Department (PRTD) has been issuing administrative pronouncements regarding the transition of additional services to be provided through SURI. Read TaxNewsFlash

In preparation for the transition, the following services were available through Colecturia Virtual until December 5, 2018:

  • Service charges related to estate and gift returns
  • Deposit voucher of tax withheld at source for non-residents (480.31)
  • Deposit voucher of tax withheld at source for royalties (480.32)
  • Payment of income tax withheld at source on wages
  • Payment of income tax withheld at source on payments for services to individuals and companies (7%)
  • Payment of excise tax declarations by importers of vehicles, carriers, and customs brokers
  • Payment of excise taxes on alcoholic beverages
  • Withholding statement 499R-2 / W-2PR for central government employees
  • Notices of access codes and control numbers
  • File validation and transfer of informative declarations
  • File validation and transfer of salary withholding statements (W2 and W2c)
  • Filing of withholding statements and corrections to withholding statements (Forms 499R-2/W-2PR, 499R-2/W2cPR and 499 R-3)
  • Filing of informative declarations (Forms 480.5, 480.6A, 480.6B, 480.6B.1, 480.6C, 480.30, 480.6D, 480.7, 480.7A, 480.7B, 480.7C, 480.7D)
  • Filing of informative declarations for pass-through entities, trusts, and employees owned special corporation (Forms 480.6 EC, 480.6 F, and 480.6 CPT)

 

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

© 2019 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.KPMG International Cooperative (“KPMG International”) is a Swiss entity.

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal