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PS 1275

Para añadir una nueva Sección 1061.26 a la Ley 1-2011, según enmendada, a los efectos de establecer un período mínimo uniforme para someter electrónicamente evidencia a través del Sistema Unificado de Rentas Internas (SURI) en relación con las planillas de contribución sobre ingresos de individuos, corporaciones y entidades conducto; facultar al Secretario de Hacienda a aumentar dichos períodos mediante reglamento, determinación administrativa, carta circular o boletín informativo; y para otros fines relacionados.

2025-2028 Session

Codifies a fixed evidentiary deadline: submit electronic tax-supporting documents via SURI within 7 business days of due date (or 4 days if late, no extension).

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Bill Summary · PS 1275

Overview

PS 1275 (Session 2025-2028) from Puerto Rico proposes adding a new Section 1061.26 to Ley 1-2011 (as amended) to establish a uniform minimum period for taxpayers to submit electronically evidence through el Sistema Unificado de Rentas Internas (SURI) in relation to income tax filings by individuals, corporations, and conduit entities. The bill also authorizes the Secretary of Hacienda to extend these periods via regulations, administrative determinations, circular letters, or informational bulletins, and addresses related administrative provisions.

Main purpose and intent

  • To codify a predictable, statutory minimum deadline for submitting evidentiary documents electronically after filing income tax returns.
  • To reduce legal uncertainty and reliance on discretionary administrative circulars by embedding timing rules in law.
  • To ensure fairness and due process in the e-filing process, particularly for SURI users who may not be able to add or modify documents once submitted.

Key provisions

Section 1061.26 – Period for Submitting Evidence

  • Effective for tax years beginning after December 31, 2025.
  • Establishes minimum periods for submitting electronically required evidence via SURI in relation to certain income tax filings (Sections 1061.01, 1061.02, 1061.03, 1061.05, 1061.06, 1061.07, 1061.08, 1061.09, 1061.10, 1061.11, 1061.12, 1061.13, 1061.14, 1061.16 of the Code).
  • Subsections:
    • (1) If the return is filed on time or within an approved extension:
    • The evidence must be submitted no later than the 7th business day after the due date (or after the extended due date, as applicable).
    • (2) If the return is filed late without an extension:
    • The evidence must be submitted no later than the 4th business day after the filing date.
  • (b) Once all evidence is submitted within the established period, taxpayers cannot add or remove documents; the submitted information becomes part of the return and processing begins under existing procedures.
  • (c) The Department will notify taxpayers of the deadline via SURI.

(d) Regulatory authority

  • The Secretary of Hacienda may issue regulations, administrative determinations, circular letters, and informational bulletins to implement these provisions, including technical procedures for filing evidence through SURI and timely notice to taxpayers about applicable deadlines.
  • Such regulations cannot set deadlines shorter than those established in the statute.

Section 2 – Administrative incompatibilities

  • Repeals or overrides existing Circular Letters that set differing terms (e.g., CC RI 26-02, 26-04, 26-06) to the extent they conflict with the new law.
  • The Secretary must update administrative publications to reflect the new terms within 90 days of approval. If not updated within 90 days, the statutory terms prevail over any contrary publication.

Section 3 – Separability

  • If any portion is struck down, the remainder remains in effect.

Section 4 – Effective date

  • The law takes effect immediately upon approval.

Who is affected

  • Individuals, corporations, and conduit entities required to file income tax returns under Ley 1-2011.
  • Taxpayers using the SURI system to submit evidentiary documentation.
  • Puerto Rico Department of Hacienda and its administrators, who will implement the new timelines and associated procedures.
  • Tax preparers and certified software programs that interact with SURI, which may need to accommodate the revised deadlines.

Procedural and timeline implications

  • New uniform minimum evidentiary deadlines: 7 business days (on-time filings with extension) or 4 business days (late filings without extension).
  • Deadlines are binding unless the taxpayer is within the clearly defined extension framework; late submissions outside the period are disregarded.
  • Administrative circulars that previously set shorter terms will be superseded; Hacienda must update guidance within 90 days.
  • The move codifies what had been an administrative practice, reducing dependency on changing circulars and increasing predictability for taxpayers.

Practical impact and considerations

  • Taxpayers should plan to assemble and submit all evidentiary documentation within 7 business days after the due date if filing on time or with a granted extension; if filing late without an extension, they must submit within 4 business days.
  • Tax software and e-filing platforms may need adjustments to ensure evidence submission workstreams align with the new deadlines.
  • The change aims to enhance due process and reduce legal uncertainty stemming from shifting administrative deadlines.

Compiled from official sources — confirm details with the bill’s official record.

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