Further to our November 29, 2018 McV Tax Alerts, the Puerto Rico Treasury Department (“PR Treasury”) informed that the following reports, filings payments and transactions can be made through Colecturía Virtual only through December 5, 2018:
- Service charges related to Estate and Gift Returns
- Deposit Voucher of Tax Withheld at Source – Non Residents (480.31) and Royalties (480.32)
- Payment of Income Tax Withholding at Source on Payments for Wages
- Payment of Income Tax Withholding at Source on Payments for Services (7%)
- Payment of Excise Tax Declarations by Importers of Vehicles, Carriers, Customs Brokers and for the payment of Excise Taxes on Alcoholic Beverages
- Withholding Statement 499R-2/W-2PR for central government employees
- Consultation for Notices of Access Codes and Control Numbers
- File Validation and Transfer of Salary Withholding Statements (W2 and W2c) and Informative Declarations
- 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, 480.6 CPT)
You can access the above information in this link.
On December 3, 2018 PR Treasury issued Informative Bulletin of Internal Revenue No. 18-21 (“IB 18-21”) notifying that due to the transition to SURI, every return, declaration, payment or any other tax-related transaction with a due date between December 6 and December 20, 2018, both dates inclusive, will be postponed until December 21, 2018
Pursuant to IB 18-21, SURI will be unavailable during the transition from noon on Friday, December 7, 2018 until 8:00 am on Monday, December 10, 2018, when it will resume with the new features for processing transactions related to estate taxes, excise taxes, alcoholic beverage taxes, income tax withholding and internal revenue licenses. See our November 29, 2018 McV Tax Alerts.
IB 18-21 also notifies the services that PR Treasury will be providing during the transition process, as follows:
| Day | Digital Platforms (except SURI) | SURI | Tax Collection Centers |
| Wednesday, Dec. 5 | Available until 11:59 pm | Available all day | Available for all transactions during regular schedule. |
| Thursday, Dec. 6 | Not available | Available all day | During regular schedule, available for sale of filing stamps, vouchers and automobile license tags |
| Friday, Dec. 7 | Not available | Available until 12 pm (noon) | During regular schedule, available for sale of filing stamps, vouchers and automobile license tags |
| Saturday, Dec. 8 | Not available | Not available | During regular schedule, available for sale of filing stamps, vouchers and automobile license tags |
| Sunday, Dec. 9 | Not available | Not available | Not available |
| Monday, Dec. 10 | Digital Platforms for: 1. Colecturía Virtual; 2. PRITAS; 3. E-Forms; and 4. Employers Quarterly Return Program (Form 499 R-1B). Will be available starting at 8:00 am. The following digital platforms will be completely eliminated: 1. W2 and Informative Online; 2. Motor Vehicle System; 3. Motor Vehicle estimate application; and 4. ASYCUDA. | Available starting at 8:00 am For all transactions related to: i) sales and use taxes; ii) withholding at source; iii) estates; iv) gifts; v) excise taxes and alcoholic beverages taxes; and vi) internal revenue licenses. | Available for all transactions that are not performed via SURI during regular schedule. |
We suggest safekeeping any evidence or making back-up copies of reports, returns, payments, filings and other transactions undertaken through any of the digital platforms that will no longer be in use in case the information is lost during this transition period.
For more information on PR Treasury’s Transition to SURI, you can access our November 29, 2018 McV Tax Alerts at the following links: Alert 1 and Alert 2.
The content of this McV Alert has been prepared for information purposes only. It is not intended as, and does not constitute, either legal advice or solicitation of any prospective client. An attorney-client relationship with McConnell Valdés LLC cannot be formed by reading or responding to this McV Alert. Such a relationship may be formed only by express agreement with McConnell Valdés LLC.
