Integration of Municipal Sales and Use Tax into SURI

Overview

On June 30, 2026, the Puerto Rico Department of the Treasury (“Department”) issued Circular Letter No. 26-13 (“CC RI 26-13”), to announce the integration of the filing and payment of the 1% municipal Sales and Use Tax (“Municipal SUT”) into the Unified Internal Revenue System (SURI). Pursuant to this integration, the Department will now receive and process, through SURI, Municipal SUT information and payments for the seventy-three (73) municipalities currently participating under the Municipal Finance Corporation (“COFIM”). To implement this change, the Department also issued a new version of the Monthly Sales and Use Tax and Import Tax Return, Form SC 2915 (“Monthly SUT Return”).

Key Highlights of CC RI 26-13

1. Effective Date and Filing Deadline
   • Applies beginning with the Monthly Municipal SUT Return for July 2026, due on August 20, 2026. The new consolidated return and payment functionality will become available in SURI on August 1, 2026.
2. New Sales and Use Tax Accounts in SURI
   • Effective July 1, 2026, each merchant’s SUT account will automatically split into separate State and Municipal accounts — no merchant action is required.
   • The State account will remain as the primary account used to file the Monthly SUT Return (incl. amendments), pay State SUT, and update the Merchant Registry (add, correct, or close locations).
   • The Municipal account will only be used to pay the municipal SUT— and, although visible from July 1, 2026, will not be active until August 1, 2026.
3. Participating vs. Non-Participating Municipalities
   • Only five municipalities are excluded from the SURI consolidation: Bayamón, Carolina, Guaynabo, Mayagüez, and San Juan.
   • For locations in these five municipalities, the Municipal SUT is not calculated through SURI — merchants must keep filing and paying directly with each municipality, per its own forms and platforms.
4. New Monthly SUT Return (Form SC 2915)
   • The updated return (revised March 14, 2025) added three schedules: Schedule 7 Summary of Sales by Municipality, Schedule 8 Inventory Use and Self-Consumption, and Schedule 9 Reconciliation of Tangible Personal Property and Exempt Sales at the Municipal Level.
   • All schedules must be filed electronically through SURI.
5. Filing Mechanics
   • The Monthly SUT Return will continue to be filed electronically through the State account in SURI. The information should be segregated and completed per municipality, regardless of whether the Municipality is participating in COFIM or not.
6. Payment of State and Municipal SUT
   • Pay State SUT and Municipal SUT separately. Both must be paid online in SURI — no in-person payments.
   • Municipal SUT for all Participating Municipalities will be billed as one total. Therefore, if a partial payment is made, the amount paid will be apportioned among all municipalities according to the amount owed to each municipality.
   • Interests, surcharges and penalties will be added to any unpaid balance.
7. Credits, Adjustments, and Claims
   • State SUT credits (Line 12 of the monthly return) will only reduce State SUT — the Department will not grant any State credits against Municipal SUT.
   • Municipal SUT paid in excess under the Municipal SUT Account, can be applied to periods beginning after July 2026.

Practical Considerations

Merchants in Participating Municipalities should confirm all locations are accurately reflected in the SURI Merchant Registry before filing the July 2026 return, since Municipal SUT allocation depends entirely on that data, and also should plan for two separate electronic payments each period. Locations in Bayamón, Carolina, Guaynabo, Mayagüez, or San Juan are unaffected by these changes — Municipal SUT there continues directly with the municipality. Although CC RI 26-13 is effective immediately, the new requirements apply starting with the July 2026 period.