FILING OF IMPORT TAX RETURNS THROUGH SURI

We are including an additional notice on the transition to SURI of Tax Accounts; on this one, we summarize the information related to the import of materials and products. 

Effective December 10, 2018, SURI will be the only system through which importers can declare the introduction of any type of goods, subject to paying Sales and Use Tax (SUT), excise taxes, or any other similar tax imposed by the Code.  Any person that introduces merchandise or goods to the Island must submit an import declaration as an essential requisite to be able to lift the merchandise, no matter if the merchandise is exempt from paying those taxes, that the importer is a Bonded Importer, or that the article is brought in by an individual for personal use (Non- Merchant Importer).

 

All goods must be electronically declared and filed by making a unified import declaration that includes all applicable taxes for the introduction of merchandise and goods, including, but not limited to merchandise in general, autos, alcoholic beverages, raw material, food, medicines, and oil.  The Import Declaration must be filed only through SURI under the tax account labeled Declarations which is assigned to the taxpayer.  From this date on, the Department will not accept declarations filed on paper.

 

The importer must indicate the place of origin of the merchandise or the means of transport used.  In the case of sea transportation, the importer must: select the Bill of Lading that he is declaring; include all the required information for the type of imported article; and upload the commercial bill as well as any other document required by the system.  All items included on the same Bill of Lading must be included in the Import Declaration.  SURI will require the importer to fill out the information on goods subject to excise taxes and then those subject to SUT.  For goods subject only to SUT, the merchant must click on the “None of the imported goods are subject to excise taxes” option so that the system allows the person to continue with the declaration of goods subject to SUT.

 

All payments must be made electronically through SURI.  Bonded Importers may choose to guarantee the payment through the bond stated on the Import Declaration.  The balance of the bond will be reduced by the amount of the tax responsibility determined on the Import Declaration.  It will be released once the merchant files and pays the due taxes as stated on the Excise Tax Return.

 

Process for Declaring Imported Goods by Non-Merchants

 

Any individual Non-Merchant that imports goods for personal use must submit an import declaration and pay the tax due. Effective December 10, 2018, the Import Declaration-Non-Merchant must be filed and paid through SURI.  The person does not have to be registered in SURI.  The process to be followed is:

 

  1. Access SURI through the following link: https://suri.hacienda.pr.gov or through the Department’s web page: hacienda.pr.gov
  2. Click on the link: File Non-Merchant Declaration
  3. Select the link: Import Declaration-Non-Merchant
  4. Follow the instructions of the system, fill out the required information and download the documents.
  5. The system will send a confirmation.

 

Filing of the Monthly License Tax Return/important Due Dates from November 2018 to January 2019

 

The Monthly Excise Tax Return for November 2018 must be filed at SURI no later than December 21, 2018.  Bonded Importers must include information on all imports for the month of November.  Once the Monthly Tax Return is filed, the Bonded Importer must pay the corresponding due taxes through SURI.

 

Effective December 10, 2018, the Monthly Excise Tax Return for December 2018 must be filed through SURI.

Beginning on January 2019, all information related to imports will be filled out automatically by the system and the merchant will only have to verify that the total amount declared is correct.  The Monthly Excise Tax Return for January 2019 is due no later than February 11, 2019.

 

Requesting the Manufacturer Identification Number

 

All Manufacturers Identification Numbers will continue to be requested at the Consumption Tax Bureau. Obtaining and renewing the ID number is essential for declaring merchandise as raw material.

 

Managing Inventory Electronically at the Customs Duty Warehouse

Beginning on January 10, 2019, all transactions made at the customs duty warehouses will be registered at SURI.  The merchant must make sure that the inventory available at the customs duty warehouse is duly registered at SURI.  This process will be made with the Internal Revenue Agent at the customs duty warehouse.

 

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