The PR Treasury Department (“Treasury”) recently issued the Circular Letter of Tax Policy No. 15-12 (the “CL 15-12”) and the Administrative Determination No. 15-17 (the “AD 15-17”) to address certain matters related to the special sales and use tax rate of 4% (the “Special SUT”) to be imposed commencing on October 1st, 2015 on the rendering of designated professional services and services rendered to other merchants, which are currently exempt from SUT.