What is the SURI Portal?

The Unified Internal Revenue System (SURI) Puerto Rico is a digital platform created by the Puerto Rico Department of Treasury (Departmento de Hacienda) to integrate all tax and revenue administration. Launched in 2016, SURI Puerto Rico has made managing taxpayers’ accounts more efficient for Puerto Rican residents, business owners, and the government.

What SURI Puerto Rico enables

With the services available on the SURI web application, you can:

• File returns, declarations, informatives, and other forms for current or deca durabolin antes y después previous tax periods, as well as make payments;
• Review, update, amend, and maintain your tax accounts with Hacienda;
• And obtain faster, easier, and more accurate results than with the paperwork process.

Since 2016, the government has been making many changes and updates to the SURI Hacienda system to improve its efficiency and ensure that the processes work properly. SURI makes all tax and income processes simpler and more accessible for taxpayers.

How to Register on the SURI Portal?

To access relevant tax information and make the required payments on various declarations, such as your W2 PR and Informative Declarations, you must be registered in SURI Hacienda.

Registering to SURI is an easy process with a few simple steps:

• • Go to the SURI website.
  • In the section titled Registration, click the option “Create SURI Logon”.
  • You will then see two options:
    1. Filing Returns for the First Time: Choose this option if you have not previously registered with the Department of Treasury.
    2. I Have Filed a Return Previously: Select this one if you have already registered and made payments before to the Department of Treasury.
  • Then, you will have to choose the kind of taxpayer account you want to create—Individual Taxpayer, Business Account, Administrator of an Estate, etc.
  • Finally, enter the relevant taxpayer information that is asked for. Remember to write your first and last name exactly how it is in the SURI system or how it has been in the forms of previous years.

Services Available on the SURI Portal

With the SURI portal, you will be able to find relevant tax information and handle an array of tax transactions, including:

• • • Sales and Use Taxes
    • Internal Revenue Licenses
    • Withholding Tax (W2 and Informative)
    • Inheritance
    • Donations
    • Income Tax (Individuals, Corporations, Legal Entities, etc.)
    • Special Taxes Foreign Corporations
    • Excise Tax
    • Managing the distribution of the deduction in the Related Entity Groups
    • Filing of the Informative Form of Segregation, Grouping and Transfer of Real Estate Assets for Notaries
    • Merchant Registration
    • Import Declaration (Non-Traders)
    • Environmental Protection Deposit
    • Enrollment and renewal of the Specialist Registration Number (Specialist ID in Payroll)
    • Retention and Deposits for Independent Contractors
    • Transactions related to tax incentives and exemptions

A Few Pointers for Act 60 Holders

Herencia (Inheritance Form)

If you are new to Puerto Rico, then you need to know that inheritance works differently here and the process is done entirely on the SURI platform. An inheritance form acts as a record of all the assets—movable and immovable property—of the deceased individuals at the time of their death. This applies to people who were residents of Puerto Rico or owned property there at the time of death.

The inheritors or representatives of the deceased are supposed to submit the form on the SURI portal within nine months of the death. After the Department of Treasury verifies the information, a Certificacion de Gravamen is issued, allowing the transfer of property ownership and other assets.

Donations

Current or future holders of The Individual Resident Investor Tax Incentive under Act 60 are mandated to donate annually an amount of $10,000, which is split between two Puerto Rican non-profits. The associated donation tax return is to be paid within the tax year after the one in which the donation was made through SURI.

Latest Updates

As per the most recent changes made in February 2022, the W2 PR 2021 Withholding Statement will be filled automatically and taxpayers only have to verify and make amendments if necessary.

Adjustments have been made to services for tax agents, with more options available for better client management. New design, navigation, and search functionality updates have also been made.

The Bottom Line

The SURI portal has proven extremely useful and efficient for taxpayers in Puerto Rico. You can take care of all required tax processes easily with only a click of a few buttons.

If you need additional information or assistance with the SURI portal, please contact our team at PRelocate.

Disclaimer: Neither PRelocate, LLC, nor any of its affiliates (together “PRelocate”) are law firms, and this is not legal advice. You should use common sense and rely on your own legal counsel for a formal legal opinion on Puerto Rico’s tax incentives, maintaining bona fide residence in Puerto Rico, and any other issues related to taxes or residency in Puerto Rico. PRelocate does not assume any responsibility for the contents of, or the consequences of using, any version of any real estate or other document templates or any spreadsheets found on our website (together, the “Materials”). Before using any Materials, you should consult with legal counsel licensed to practice in the relevant jurisdiction.