- Municipal SUT integration into SURI: From July 2026, Puerto Rico will integrate Municipal Sales and Use Tax (SUT) for 73 participating municipalities into the Unified Internal Revenue System (SURI), alongside the State SUT.
- Streamlined filing and new return form: Merchants will file and pay Municipal SUT directly through SURI using a new version of Modelo SC 2915, eliminating separate procedures previously handled by COFIM.
- Continued separate filing for non-participating municipalities: For non-participating municipalities, including major cities like San Juan, merchants must continue to file and pay Municipal SUT using existing separate procedures, although information for these municipalities will still be required in the new SURI return.
Source Orbitax
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