CHANGES TO WITHHOLDINGS AFTER THE TRANSITION TO SURI

 

IMPORTANT INFORMATION: This is one of the bulletins in which we inform you on the changes of the tax transactions due to the transition to SURI.

All Tax Accounts for the withholding at source will be incorporated into the SURI system; consequently, all related transactions must be made through SURI as follow:

 

Through each one of the Tax Accounts, the Payer will have access to:

  • File and amend all tax returns, vouchers, and informative declarations.
  • See all tax returns, vouchers, and informative declarations that they or their authorized representative has filed.
  • See the filed amends to the forms.
  • Print the filed forms.
  • See and deposit the corresponding taxes.
  • See the available balance for each Tax Account.

The new Tax Accounts related to the Withholdings at Source are:

Withholding of Salaries – To be able to make the following transactions: Filing of the Withholding Vouchers; Annual Reconciliation of Salaries Paid and Postponement to submit the Withholding Vouchers; Filing of the Employer’s Quarterly Income Tax Withholding Return and Deposits of the retained taxes.

Withholding of Non-Residents – To file the following forms and make the deposits: Filing of the Informative Declarations of Non-Residents; Deposits of the tax withholdings of Non-Residents.

Withholdings of Other Income – To file the following forms and make the deposits: Informative Declarations of IRA and Educational Contribution accounts; Informative Declarations of mortgage interests; Informative Declarations of Retirement Plans and Annuities; Informative Declarations of payments for auto leases; Informative Declarations of Flow-through entities; other Informative Declarations and payments, including payments for rendered services.

 

Transactions registered under a SURI Tax Account in 2018 under Withholding of Other Income from 2019 forward will be made under the following Tax Accounts at SURI:

  • Services Rendered
  • IRA Withholding
  • Retirement Plan Withholding
  • Withholdings of Other Income

Filing of Forms Through SURI

To be able to make any transaction related to withholdings at source, the Payer or their authorized representative must access the taxpayer’s account at SURI and select the type of transaction he wants to make.

The filing of withholding vouchers and informative declarations for tax year 2018 can only be made through SURI by using one of the following methods:

  1. Manually – Manually entering the information on each form.
  2. Excel File – Import the information from an Excel file. To obtain the format for the file, access SURI’s main page: https://suri.hacienda.pr.gov, click the link Downloads and select the Form Models option.
  3. Text File – Import the information from a text file that complies with the established requirements. All withholding vouchers and informative declarations may be filed using this format except those for flow-through entities.

Effective December 10, 2018, filing of any of the forms or the corresponding payments can only be made through SURI, including those corresponding to tax year 2018.

In addition, in case you need to amend any form for a year previous to 2018, the Payer must submit the amendment through SURI, even if it was not filed through this platform.

Processing of the Filed Forms

Processing of Forms filed through SURI will take one to two labor days.  In order to print the forms, the Payer must wait until the Department completes the process through SURI. Once the form is processed, any change made to the forms will be considered an amendment.

Control Number and Electronic Filing Confirmation Number

 

Effective December 10, 2018, the Department will not assign the control numbers for the withholding vouchers and informative declarations filed by the Payer through SURI.  The control number will consist of nine (9) numeric digits and it cannot be repeated by the Payer, for each type of form and tax year.

 

Electronic Filing Confirmation Number

 

Once the form is processed, the Department will assign the electronic confirmation number.  After December 10, 2018, the electronic confirmation number will consist of eleven (11) characters.

 

Due date to deliver the processed forms

The Payer has seven (7) days, counted from the deadline, to send the forms duly processed with the electronic confirmation number to the corresponding recipient.

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