On June 30, 2026, the Puerto Rico Department of Treasury ("PRTD") issued Internal Revenue Circular Letter No. 26-13 ("IR CL 26-13") to implement one of the most important changes to the SURI platform in recent years, and a significant change in the administration of the Municipal Sales and Use Tax ("Municipal SUT"). Effective with the SUT Monthly Return for July 2026, due on August 20, 2026, the filing and payment of the Municipal SUT for 73 participating municipalities (“Participating Municipalities”) will be integrated into the Unified Internal Revenue System ("SURI").
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Puerto Rico Department of Treasury Integrates Municipal SUT into SURI
Tax alert
PRTD Announces Back to School Tax Free Periods for FY 2026-2027
Tax alert
The Puerto Rico Treasury Department (PRTD) announced the dates of the back-to-school tax free periods for the fiscal year 2026-2027. During the tax-free period, the uniforms and school materials will be exempt from payment of the Puerto Rico Sales and Use Tax (“SUT”) at the state and municipal levels.
2026 Tax Calendar
2026 Tax Calendar
This comprehensive tax guide is designed to keep you well-informed about the tax due dates and filing requirements for both Puerto Rico and the United States. It also offers valuable tax insights for businesses, individuals and sales and use tax considerations.