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PS 490

“Para enmendar la Sección 6080.14, de la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas de Puerto Rico de 2011” con el fin de establecer el marco conceptual para el acuerdo colaborativo entre el Departamento de Hacienda y los municipios con el fin de uniformar el cobro del impuesto sobre ventas y uso y simplificar el cumplimiento a los contribuyentes mediante la consolidación de la radicación y pago en el Sistema Unificado de Rentas Internas (“SURI”); y para otros fines relacionados.”

2025-2028 Session

Proposes centralizing SUT filings and payments in SURI to standardize collection across Puerto Rico municipalities.

Comisión no recomienda aprobación de la medida
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Bill Summary · PS 490

Summary of Bill PS 490

A Puerto Rico Senate bill introduced on April 7, 2025, proposing amendments to the Internal Revenue Code (Law 1-2011) to create a framework for a collaborative agreement between the Department of Hacienda and Puerto Rico municipalities. The goal is to standardize the Sales and Use Tax (SUT) collection and simplify taxpayer compliance by consolidating filing and payment through the Unified Internal Revenue System (SURI). The measure is currently not recommended for approval by the committee.

Purpose and Intent

  • Establish a formal framework for a collaborative agreement between Hacienda and municipalities.
  • Uniform the administration and collection of the sales and use tax across municipalities.
  • Simplify compliance for taxpayers by centralizing filing and payment in SURI.

Key Provisions and Changes (as described)

  • Amend Section 6080.14 of Law 1-2011 (Código de Rentas Internas de Puerto Rico de 2011) to enable the collaborative framework.
  • Create mechanisms for intergovernmental coordination between Hacienda and municipalities to align SUT procedures.
  • Require consolidation of SUT filings and payments within the SURI system, aiming for uniformity and streamlined compliance.
  • Establish roles, responsibilities, and processes for implementing the intergovernmental agreement (e.g., data sharing, administrative procedures, and potential transitional steps).
  • Provide the legal basis for future regulations or administrative rulings necessary to operationalize the SURI-centered approach across municipalities.

Note: The full text of the version content is not provided here, so specifics such as exact procedural steps, data-sharing requirements, timing, penalties, or transitional provisions are not detailed in this summary.

Affected Parties

  • Puerto Rico Department of Hacienda (Administración de Rentas Internas)
  • Municipal governments of Puerto Rico
  • Taxpayers subject to Sales and Use Tax (businesses, vendors, and other SUT filers)
  • Tax professionals and software providers supporting SUT filings

Procedural and Timeline Aspects

  • Introduced: April 7, 2025
  • Legislative actions:
    • April 7, 2025: Referred to commissions and appeared in Primera Lectura del Senado
    • April 7, 2025: Radicado (filed)
    • June 23, 2025: Comisión no recomienda aprobación de la medida (Committee does not recommend approval)
  • Status: The bill is not currently recommended for passage by the committee, indicating potential obstacles or need for amendments before advancement.

Potential Implications and Considerations

  • Benefits: Greater consistency in SUT administration, reduced burden on taxpayers for multiple municipal filings, and potential improvements in tax collection efficiency.
  • Challenges: Need for robust intergovernmental agreements, data-sharing safeguards, taxpayer privacy considerations, and possible concerns over municipalities’ revenue autonomy or administrative capacity.
  • Next steps: If proponents address concerns and garner support, the bill could be revised and re-submitted for consideration; otherwise, it may stall given the current committee position.

If you’d like, I can compare this bill to current SUT administration practices or outline possible amendments that could address common concerns raised in similar intergovernmental tax coordination measures.

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

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