Waiver Certificate from Withholding Tax at Source for Services Rendered

On December 4, 2018, the PRTD, issued Internal Revenue Circular Letter Number 18-15, to establish a new procedure for the issuance of Total or Partial Waiver Certificates (“Waiver Certificate”).


  • Automatic Waiver Certificate – Taxpayers with an active account in the Internal Revenue Unified System or SURI for his Spanish acronym, should automatically receive on SURI the applicable Waiver Certificate for 2019.


  • New Business Waiver Certificate – New Businesses may request a Waiver Certificate using SURI or by visiting one of the Internal Revenue Offices of the PRTD. A taxpayer is considered a new business when is rendering services in the first three (3) years of operations. Administrative Determination 17-30 provides further details.


  • Total or Partial Waiver Certificate – Taxpayers who do not receive any of the above-mentioned waiver certificates, may request a Waiver Certificate through SURI, by visiting the PRTD, or by calling the PRTD at (787) 622-0123.



This post is part of Galíndez Informs | Issue 1.


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