SURI Registration Process

On Monday, December 10, 2018, the Puerto Rico Treasury Department (“PR Treasury”) expects to complete the Second Phase of its transition to the Internal Revenue Unified System (“SURI” for its Spanish acronym).  PR Treasury issued Internal Revenue Circular Letter 18-16 establishing guidelines on how (i) taxpayers must register in SURI, (ii) Tax Accounts must be created, (iii) to establish the types and levels of access to the Tax Accounts, and (iv) to claim discrepancies in the information transferred to SURI.

The following Tax Accounts will be incorporated in SURI beginning on December 10, 2018:

• Salary Withholdings – Section 1062.01 of the Puerto Rico Internal Revenue Code (“PR Code”)
• Non Resident Withholdings – Section 1062.08 and 1062.11 of the PR Code
• Withholdings on Other Income – Other withholdings and informative declarations not specified in the Tax Accounts listed here (including informative declarations for pass through entities, revocable trusts or trusts for the benefit of a trustor and special corporation of workers’ property)
• Estates – Subtitle B of the PR Code
• Gifts – Subtitle B of the PR Code
• Declarations – This Tax Account will incorporate excise taxes and taxes on alcoholic beverages imposed under Subtitle C and E of the PR Code
• Petroleum – Subtitle C of the PR Code
• Vehicles – Subtitle C of the PR Code
• Tire Recycling – Act 171-1976, as amended
• Lubricant Oil – Act 172-1976, as amended
• Horse Races – Subtitle C of the PR Code
• General Merchandise – Subtitle C of the PR Code
• Alcoholic Beverages – Subtitle E of the PR Code
• Licenses – Subtitles C and E of the PR Code, and Act 182-1996, as amended, commonly known as The Promoters of Public Shows Act

During the conversion, all the Tax Accounts listed above will be automatically transferred to the SURI account of each taxpayer provided such taxpayer has carried out transactions in PR Treasury’s previous digital platforms.  The taxpayer’s Principal Administrator will grant access to the new Tax Accounts to other users as needed.  In those cases where taxpayers do not have a SURI account, they should follow the instructions set forth below in order to complete the registration as an existing taxpayer.  Taxpayers that are not duly registered in SURI will not be able to carry out any transaction related to the taxes covered by the Second Phase. 

SURI Registration Process for Existing Taxpayers

• Access the SURI link or access the “Hacienda Virtual” SURI section available on PR Treasury’s website
• Click on the link Register in SURI
• Click on the link Access existing taxpayer
• Follow the system’s instructions to complete registration. Once registered, go to SURI’s main page and enter the user name and password for your SURI account.  Once logged in, the system will require you authenticating the device used to access your account
• When you enter the Authentication Code you will be able to see the Tax Accounts that were registered in PR Treasury’s previous systems

The SURI registration process for an existing taxpayer should be done by the taxpayer, owner or president of the business, vice president, treasurer or any other official of the entity with authority to carry out any type of transaction and grant any type of access to the taxpayer’s accounts.  The reason to limit the access at this stage of the process is that a user name and password will be created for the Principal Administrator of the account.  This person will have unlimited access to the taxpayer’s account. 

SURI Registration Process for New Taxpayers

Beginning Monday, December 10, 2018, every new taxpayer must register in SURI to create Tax Accounts and thereby be able to carry out any required transaction.  The taxpayer must follow the steps below to complete the SURI registration process as a new taxpayer:

• Access the SURI link or access the “Hacienda Virtual” SURI section available on PR Treasury’s website
• Click on the link Register in SURI
• Select the link Register a new taxpayer
• Choose the option for the type of registration you are completing. To register your business account (for example, a corporation, trust, or partnership, among others), a user name and password will be created for the Principal Administrator who will have unlimited access to the account
• Complete the information required for each registration option. Once completed, the system will generate a Registration Summary that should be verified to confirm accuracy.  If the information is correct, press  
• The system will generate a registration confirmation which should be printed and filed for your records

Other procedures apply if you are an individual merchant, if you handle client accounts, if you administer an estate, or if you are an individual filing a gift return. 

Process to Create a New Tax Account in SURI

Beginning Monday, December 10, 2018, every taxpayer who has to create a Tax Account in SURI should follow the procedure below:

• Access your SURI account
• Under I Want To, choose the link Register Accounts
• Follow the system’s instructions to create the appropriate Tax Account
• Once you submit your request, the system will generate a confirmation which should be printed and filed for you records

The procedure described above does not apply to Tax Accounts for Licenses.  This account will be created automatically if the merchant has current licenses issued by the PR Treasury or as soon as an Internal Revenue Permit is requested and approved pursuant to the applicable procedures.  

Types and Levels of Account Access in SURI

Types of Access are categories under which one or several persons can access Tax Accounts, while Levels of Access establish the degree of authority such persons have to carry out transactions in SURI Tax Accounts.  Each authorized person must have a level of access assigned. 

Types of Account Access include:

• Principal Administrator - all levels of account access
• Secondary Administrator - all levels of account access authorized by Principal Administrator; can see levels of access authorized by Principal Administrator
• Official – an employee or official of the business; will have all levels of account access authorized by Principal Administrator
• Representative – an external representative of the business authorized to act on its behalf (e.g. CPA or lawyer); must request account access and will have all levels of access authorized by Principal Administrator
• Read Only – this access will allow representatives to see the Tax Accounts of a taxpayer and to request access to a particular account.  Once access is granted, this level will change to Representative

Levels of Account Access include:

• Filing – the authorized person can file returns and forms for a Tax Account
• Payment – the authorized person can make payments for a Tax Account
• Filing and Payment – the authorized person can file returns and forms, and make payments for a Tax Account
• Review – the authorized person can review information of a Tax Account
• Principal Representative – See Filing and Payment; with this level of access the authorized person can also close the Tax Account

Procedure for Claims of Discrepancies in the Taxpayer’s Accounts in the Conversion Process to SURI

Taxpayers who identify discrepancies in the information transferred to their Tax Accounts in SURI can submit their claims in the following manner:

• Electronically:  Send an email message through SURI
• By phone:  Call Hacienda Responde at 787-622-0123
• In person:  Visit one of PR Treasury’s 360 Service Centers.  For information on these centers go to PR Treasury’s website in the section on Taxpayer Services

CL 18-16's provisions are effective immediately.