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The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
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Tax Alert
Limited Internal Revenue Services- SURI Rollout 2
05 Dec 2018The Department of the Treasury has issued the Internal Revenue Informative Bulletin 18-21, which postpones the due dates for certain procedures and transactions with the Department as the second rollout of the Internal Revenue Unified System (“SURI”) approaches.
The filing requirements for all returns and declarations, as well as any payment or other transactions with the Department, with a due date between December 6 and 20, 2018, will be postponed to December 21, 2018.
The reason for this determination is that the second rollout includes the migration of four tax types into the SURI system between December 6 and 9, 2018, and the Department will be converting the information included in the databases of the previous information systems. As a result, during this period, any service that is usually offered by the Department will be limited exclusively to transactions that do not require data entry to those systems and other non-tax related transactions types, such as sales of vehicle label, stamps, and other vouchers.
Additionally, due to the conversion processes carried out as part of this second rollout, SURI will not be available from Friday, December 7, 2018, at 12:00 pm until Monday, December 10, 2018, at 8:00 am.
However, we must clarify that, as of Monday, December 10 of this year, all transactions related to withholding at source, estate and gift tax, excise taxes, tax on alcoholic beverages, and Internal Revenue Licenses will be made exclusively through SURI, as is the case with the Sales and Use Tax.
For more information regarding the provisions in the Internal Revenue Informative Bulletin 18-21, you may write to infosac@hacienda.pr.gov.
Please contact our Tax Department should you require additional information regarding this or any other tax issue. We will be glad to assist you.
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