The Second Phase of the transition to the Internal Revenue Unified System (SURI) will be launched on December 10, 2018, informed the Treasury Department (TD) in its Informative Bulletin No. 18-16 (BI RI 18-16). Among the transactions to be included in this phase are those related to withholdings at source, estates, and donations, as well as excise taxes, alcoholic beverage taxes, and license rights. The Third Phase is due to be launched on December 2019 and will comprise all Income Tax transactions.
SURI was established with the purpose of integrating into one sole system all taxes managed by the TD. Through SURI, the TD will obtain an integrated vision of taxpayers’ accounts and will be able to optimize and accelerate the services offered by the Agency. The First Phase was completed a few years ago and included all transactions related to the Sales and Use Tax (SUT).
The following tax activities will be made electronically after this Second Phase is implemented:
Withholdings at Source:
- Deposits of the tax withholdings at source.
- Filing of the Employer Quarterly Tax Return of Income Tax Withholdings (Form 499 R-1B).
- Filing of Withholding Receipts and Correction of Withholding Receipts (Forms 499 R-2W-2PR, 499 R-2cPR, and 499 R-3).
- Filing of Informative Tax Declarations (Forms 480.5, 480.6 A, 480.6 B, 480.6 B.1, 480.6 C, 480.30, 480.6 D, 480.7, 480.7 A, 480.7 B, 480.7 C and 480.7 D).
- Filing of Informative Tax Declarations of flow-through entities, revocable living trusts, and grantor trusts (Forms 480.6 EC, 480. 6 F, and 480.6 CPT).
Estates and Donations:
- Filing of the Estate Informative Tax Return and issuing of the certificate for the cancelation of lien.
- Filing of the Donations Informative Tax Return and issuing of the certificate for the cancelation of lien.
- Filing of other related applications.
Excise Taxes, Alcoholic Beverage Taxes, and License Rights:
- Filing and payment of Excise Tax Declarations.
- Filing and payment of the Monthly Excise Tax Return.
- Filing and payment of Alcoholic Beverage Taxes.
- Filing of the application for the manufacturer’s identification number.
- Request and payment of the internal revenue license rights.
- Requests for permits, exemptions, and other authorizations related to imports of alcoholic beverages and tobacco-derived products.
- Electronic management of inventory at warehouses.
TCG will keep you informed on details for the implementation of this Second Phase and will assist you in the process to register on the platform.