Governor signs law to refine electronic tax return filing framework
Gov. Jenniffer González has signed into law Senate Bill 345, now Act 112-2025, amending Act 189-2024 to strengthen Puerto Rico’s electronic tax return filing process through private platforms.
Authored by Senate President Thomas Rivera-Schatz and co-authored by Senators Gregorio Matías and Migdalia Padilla, the measure introduces definitions for “income tax return” and “private provider” while making technical corrections to create a clearer regulatory framework for the Treasury Department.
The amendments address multiple concerns with the original law. Among them is the mandate for Treasury to process all income tax returns exclusively through the Unified Internal Revenue System (SURI), which currently lacks the capacity to handle the full volume and variety of returns.
The new law also seeks to ensure mechanisms are in place to protect taxpayer confidentiality when data is shared with third parties, aiming to reduce the risk of privacy violations, fraud, and cybercrimes.
It further resolves conflicts with existing agreements between Treasury and other agencies, including the IRS, by removing obligations that could jeopardize tax information-sharing arrangements.
The legislation also eliminates contradictory language that simultaneously ordered and left discretionary certain processes, clarifying Treasury’s authority to grant private provider access.
By defining key terms and addressing these gaps, Act 112-2025 intends to improve implementation, safeguard sensitive data, and support efficient, secure electronic tax filings in Puerto Rico, government officials said.
