reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33088 - Unlawful acts by officials or employees

(a) Any official or employee of the Department of the Treasury shall be guilty of a third-degree felony when, acting under authority conferred by any part of this Code:
(1) Perpetrates the crime of extortion; or
(2) conspires or colludes with any other person to defraud the Government of Puerto Rico; or
(3) willfully provides any person with the opportunity to defraud the Government of Puerto Rico; or
(4) engages or fails to engage in any act with the intent to allow any other person to defraud the Government of Puerto Rico; or
(5) knowingly prepares or signs any tax return, statement, false entry in any book, or knowingly prepares or signs any false tax return or certificate, under any circumstance in which under any part of this Code and/or regulations, he/she is placed required to make such entry or prepare such tax return, statement, or certificate; or
(6) being aware or informed of the violation of any part of this Code by any person, or with fraud perpetrated by any person against the Government of Puerto Rico under this Code, fails to communicate in writing to his/her immediate supervisor such knowledge or information which he/she has regarding such violation or fraud, or
(7) directly or indirectly accepts or collects as payment, gift, or otherwise, any amount of money or other thing of value for the transaction, adjustment, or correction of any charge or claim for any violation or alleged violation of any part of this Code.
History —Jan. 31, 2011, No. 1, § 6030.18, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33089 - Definition of person

For purposes of this part, and except when otherwise provided, the term “person” means and includes any individual, partnership, trust, corporation, association, or any official, agent, or employee of a corporation, or a partner, agent, or employee of a partnership or trust on account of which such individual, official, agent, employee, partner, or trustee is required to engage in the act which constitutes a violation. Said term also includes any official, agent, or employee of a department, agency, instrumentality, public corporation, or municipality of the Government of Puerto Rico.
History —Jan. 31, 2011, No. 1, § 6030.19, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33090 - Criminal proceedings

The Court of First Instance is hereby vested with exclusive competence to conduct proceedings in connection with crimes established under any part of this Code.
History —Jan. 31, 2011, No. 1, § 6030.20, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33091 - Offenses and civil fines for general violations of this Code

(a) Any person who fails to comply with any provision of any part of this Code or the regulations promulgated thereunder, or of any other law or regulation of Puerto Rico related to this Code, or any person who in any way assists in the violation of the laws and regulations thereunder and for which there is no specific provision dictating otherwise in any part of this Code, shall be guilty of a misdemeanor.
(b) Civil fine.— In addition to the penalty imposed in subsection (a) of this section, the Secretary may impose a civil fine that shall not exceed five thousand dollars ($5,000) for each violation. In the event of recidivism, the civil fine shall not be less than ten thousand dollars ($10,000) for each violation.
(c) If only criminal sanctions are provided for the violations of any provision of this Code or the laws or regulations thereunder, the Secretary may process the case administratively and impose the fine provided in subsection (b) of this section, or both, at his discretion.
History —Jan. 31, 2011, No. 1, § 6030.21, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 159.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33111 - Penalty for failure to withhold or deposit certain taxes

(a) In the event that any person fails to deposit taxes deducted and withheld under §§ 30086, 30087, 30271, 30272, 30273, 30274, 30275, 30278, 30391(b)(3), 30392, 30396 and 30393, all of this title, which should have been withheld and deposited within the term established in §§ 30041 et seq. of this title, there shall be imposed on such person, in addition to any other penalties imposed under the Code, a penalty of two percent (2%) of the sum total of the insufficiency if the omission persists for thirty (30) days or less, and an additional two percent (2%) for any additional term of thirty (30) days or fraction thereof while the omission persists, not to exceed twenty-four percent (24%) in total.
(b) For purposes of this section, the term “insufficiency” means the excess of the amount of taxes that should have been deposited over the amount, if any, of the same which was deposited not later than the date established therefor. For purposes of this section, the omission shall not be deemed to persist after the date such taxes are paid.
History —Jan. 31, 2011, No. 1, § 6041.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 160.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33112 - Penalty for failure to submit information or pay taxes

Any person who, pursuant to §§ 30041 et seq. of this title, is required to pay any taxes or estimated taxes, or who is required by law or regulations established thereunder to keep any records or to furnish any information for purposes of computation, assessment or charging any estimated taxes or taxes imposed by §§ 30041 et seq. of this title, who willingly fails to pay such estimated or other taxes, to keep such records or to furnish such information within the term or terms imposed by §§ 30041 et seq. of this title or by regulations, in addition to other penalties established by this part, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6041.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33113 - Penalty for failure to file information return as required

Any person who willingly seeks, advises, instigates, or conspires for his/her own benefit or for the benefit of a financial or brokerage business, with or without its authorization, for such business to omit filing its information return in such way and manner and to such extent as established in §§ 30292, 30296 or 30297 of this title, as applicable, in addition to any other penalty, he/she shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6041.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33114 - Penalty for failure to furnish an information return to receiver of income

In the event that the person required to furnish to the receiver of income any information return required by §§ 30041 et seq. of this title fails to do so, unless it is shown that such an omission is due to a reasonable cause, said person shall be imposed a penalty of one hundred dollars ($100) for each declaration not furnished on time or at all.
History —Jan. 31, 2011, No. 1, § 6041.04, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 161.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33115 - Penalty for failure to pay or deposit income taxes on salaries

(a) Omission to pay or deposit deducted and withheld taxes. —
(1) Any person who, in violation of the provisions of § 33335 of this title, fails to pay or to deposit any taxes in such manner and on such date as established therein, shall be subject to the provisions of § 33082 of this title, and a penalty of not less than twenty-five percent (25%) and not greater than fifty percent (50%) of the insufficiency thus determined, shall be imposed on such person.
(2) As for repeat offenders, the penalty imposed herein for such insufficiency may amount up to one hundred percent (100%), in addition to any other penalties provided by law.
(b) Exception. — This section shall not apply to any person who shows that his/her failure to comply with the provisions of subsection (a) was due to circumstances beyond his/her control. For these purposes, the lack of funds immediately after paying salaries, even if resulting from paying such salaries, shall not be treated as a circumstance beyond such person’s control.
(c) For purposes of this section, the term “insufficiency” means the excess of the amount of taxes that should have been deposited over the amount, if any, of such taxes, which were deposited not later than the date prescribed therefor.
History —Jan. 31, 2011, No. 1, § 6041.05, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33116 - Penalty for violating § 30282 of this title

If a taxpayer violates or attempts to violate § 30282 of this title, there shall be added, as part of the tax, and in addition to any other penalties, the twenty-five percent (25%) of the amount of taxes or tax deficiency, together with interest at an annual rate of ten percent (10%) starting on the date taxes became due and payable.
History —Jan. 31, 2011, No. 1, § 6041.06, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33117 - For failure to furnish information required from certain tax-exempt organizations and trusts

In the event that the information required in § 30298 of this title is not furnished willingly, the penalties provided in § 33112 of this title (for failure to furnish information or to pay taxes) shall apply.
History —Jan. 31, 2011, No. 1, § 6041.07, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33118 - Penalty for failure to file certain statements as provided in § 30271 of this title

(a) Penalties for fraudulent statements or for failure to furnish statements. — In lieu of any penalty provided under this part, any person that, pursuant to the provisions of § 30271(n) of this title, is required to furnish a statement and who willingly fails to furnish such statement in such manner, within such term, and including any such information as required under said subsection (n) or the regulations promulgated thereunder, shall be guilty of a misdemeanor for each violation.
(b) Penalties related to withholding exemption certificates. — In lieu of any penalty otherwise established, except for the penalty provided in subsection (c) of this section, any individual required to furnish information pursuant to § 30271(f) of this title of this Code who willingly furnishes false or misleading information, or who willingly fails to furnish information under such subsection (f), which would require a raise in the taxes to be withheld pursuant to subsections (b) or (d) of § 30271 of this title, shall be guilty of a misdemeanor.
(c) As for employees who, in determining the concession for withholding based on deductions, choose the option provided under § 30271(c)(2)(A)(ii) of this title, in addition to the criminal penalty established in subsection (b), if seventy percent (70%) of the taxes attributable to income originating from salaries subject to withholding, as defined in § 30271(a) of this title, exceeds the taxes withheld at the source on such income, there shall be added to such taxes an amount equal to such excess, or equal to eighteen percent (18%) of the amount for which the taxes so determined exceeds withheld taxes, whichever is less. For purposes of this subsection, “taxes attributable to income originating from salaries subject to withholding” shall be a proportional part of the total taxes imposed by §§ 30041 et seq. of this title on the individual for the taxable year, based on the same proportion that his/her adjusted gross income on account of salaries bears with his/her total adjusted gross income.
History —Jan. 31, 2011, No. 1, § 6041.08, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33119 - Additions to taxes upon failure to pay individual estimated taxes

(a) In the event that there is a failure to pay an estimated tax installment within the term established or that the payment made to cover the estimated tax installment is incomplete, unless it is shown to the satisfaction of the Secretary that this was due to a reasonable cause and not due to willing carelessness, there shall be an addition to the taxes of ten percent (10%) of the unpaid amount of such installment. Provided, That the first year in which the special tax on gross income takes effect, this penalty shall not apply with respect thereto, insofar as the provisions of Section 1061.21 of this Code are complied with. For these purposes, the estimated tax shall be:
(1) Ninety percent (90%) of the tax of such taxable year, in the case of individuals, other than farmers, who exercise an option under § 30262(a) of this title or sixty-six and two-thirds percent (66⅔%) of the tax so determined, in the case of those farmers, or
(2) the total of the tax determined, as reported in the income tax return filed for the preceding year, whichever is less.
History —Jan. 31, 2011, No. 1, § 6041.09, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 51.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33120 - Failure to pay the estimated tax in the case of corporations and partnerships

(a) In the event that there is a failure to pay an estimated tax installment within the term established or that the payment made to cover the estimated tax installment is incomplete, unless it is shown to the satisfaction of the Secretary that this was due to a reasonable cause and not to willing carelessness, there shall be an addition to the taxes of ten percent (10%) of the unpaid amount of such installment. Provided, That the first year in which the special tax on gross income takes effect, this penalty shall not apply with respect thereto, insofar as the provisions of § 30263 of this title are complied with. For these purposes, the estimated tax shall be ninety percent (90%) of the tax of such taxable year or the total of the tax determined, as reported in the income tax return filed for the preceding year, whichever is less.
History —Jan. 31, 2011, No. 1, § 6041.10, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 52.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33121 - Penalty for failure to file certain information returns, reconciliation statements and returns, transaction reports, securities broker or trader declarations

(a) The penalties established under subsection (b) shall apply when there is failure to file on the prescribed date (taking any extensions granted into account) or failure to file in such way and manner as prescribed by the Secretary, including filing through electronic means when so required:
(1) A return on the total amount paid to another person, as required under §§ 30271(n)(2), 30278, 30281, 30291(a), 30293, 30294, 30295(a), 30302, and 30303, all of this title;
(2) the returns required under §§ 30245 and 30250 of this title;
(3) the return required in § 30271(j) of this title;
(4) the annual reconciliation return required under §§ 30271(n)(1), 30273(h), and 30300 of this title;
(5) the information statement related to payments subject to withholding required in §§ 30272 and 30273 of this title;
(6) the information on transactions with financial businesses required in § 30292 of this title;
(7) the declarations required from securities brokers or traders under § 30296 of this title;
(8) the information return on the plotting, merger, or transfer of real property required under § 2022 of Title 4, known as the “Puerto Rico Notarial Act” or,
(9) any other information return required by §§ 30041 et seq. of this title that is not included in clauses (1) through (8) of this subsection.
(b) Unless it is shown that such omission is due to a reasonable cause, the person who failed to file in such way and manner as prescribed by the Secretary, or who failed to file at all such statements, tax returns, or the annual reconciliation statement described in subsection (a), shall pay, upon notice and demand from the Secretary and in the same manner as taxes, the following penalties:
(1) For every return required under §§ 30271(n)(2), 30278, 30281, 30291(a), 30292, 30293, 30294, 30295(a), 30296, 30302, and 30303, all of this title, five hundred dollars ($500);
(2) For each return required under § 30271(j) of this title that is not filed, five hundred dollars ($500);
(3) For each annual reconciliation return required under §§ 30271(n)(1), 30273(h), and 30300 of this title, five hundred dollars ($500);
(4) For each annual return required under §§ 30245 and 30250 of this title, five hundred dollars ($500);
(5) For each information return required under § 2022 of Title 4, five hundred dollars ($500); and
(6) For any other information return required by §§ 30041 et seq. of this title, that is not included in clauses (1) through (5) of this subsection, five hundred dollars ($500).
History —Jan. 31, 2011, No. 1, § 6041.11, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 162.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33122 - Penalty for failure to deposit taxes withheld under §§ 30278, 30280, 30281, and 30391(b)(3) of this title

(a) In the event that any person fails to deposit taxes deducted and withheld under §§ 30278, 30280, 30281, and 30391(b)(3) of this title within the term established by law, unless it is shown that such omission is due to a reasonable cause, a penalty shall be imposed on such person, equal to two percent (2%) of the amount of the insufficiency if such omission persists for thirty (30) days or less, and an additional two percent (2%) for each additional period of thirty (30) days or fraction thereof in which such omission persists, not to exceed twenty-four percent (24%) in total.
(b) For purposes of this section, the term “insufficiency” means the excess of the amount of taxes that should have been deposited over the amount, if any, of such taxes which was deposited not later than the date prescribed therefor.
(c) Limitation.— For purposes of subsection (a), the omission shall not be deemed to persist after the date (determined without regard to any extensions) prescribed in § 30278(b)(1) of this title for the payment of taxes or after the date such taxes are paid, whichever date is the earliest.
History —Jan. 31, 2011, No. 1, § 6041.12, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 163.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter A - Income Taxes (§§ 33111 — 33124) › § 33123 - Penalties for failure to furnish reports to special employee-owned corporation members or to include the correct information

(a) Penalty for failure to submit reports.— In the event that the special corporation fails to furnish to any of its members the report required under § 30251(b) of this title on the date prescribed, taking any time extension granted into account, unless it is shown that such omission is due to a reasonable cause, it shall pay a penalty of one thousand dollars ($1,000) for each report not furnished. The total amount of this penalty shall not exceed four thousand dollars ($4,000) for each taxable year.
(b) Penalty for failure to include correct information.— In the event that the special corporation furnishes its stockholders the report required in § 30251(b) of this title but fails to include all the information required, or includes incorrect information, unless it is shown that such omission or error is due to a reasonable cause, it shall pay five hundred dollars ($500) for each report in which the omission or error is present. The amount of this penalty shall not exceed fifty thousand dollars ($50,000) for each taxable year.
History —Jan. 31, 2011, No. 1, § 6041.13, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 164.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33132 - Administrative fine for fraudulent credit claim

Any taxpayer who knowingly submits false documents, or who does not keep the documents required for a period of five (5) years, or who furnishes any false or incorrect information for the purpose of fraudulently claiming a credit to which he/she is not entitled, shall be subject to the imposition of an administrative fine for double the amount of the credit unlawfully claimed, plus the corresponding interest and surcharges. The Secretary shall not, during a period of five (5) years, authorize this type of credit in favor of a taxpayer on whom such fine has been imposed.
History —Jan. 31, 2011, No. 1, § 6042.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33133 - Administrative fine for special oil taxes

Any person who violates the provisions of § 31626 of this title, related to taxes on crude oil, partially manufactured products, or finished oil byproducts, and products of any other hydrocarbon mixture, shall be subject to the imposition of an administrative fine of twenty thousand dollars ($20,000), plus surcharges and interest, as established in § 33072 of this title.
History —Jan. 31, 2011, No. 1, § 6042.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33134 - Administrative fine for connivance between shipper and consignee

(a) When the Secretary has clear and convincing evidence against any shipper or sender of taxable merchandise to Puerto Rico, that proves connivance between a consignee or any other person in Puerto Rico to conceal taxable items, or to reduce them, or to alter, mutilate, or distort the nature of the items thus introduced, or to exaggerate the true extent of the discounts, or to interpret the extent of these to their benefit, he/she should take administrative action against the persons who connived directly, in one or other of the following ways, or both.
(b) The person in Puerto Rico shall be required to pay the taxes, surcharges, and interest, plus an administrative fine in an amount equal to four times the taxes owed.
(c) The person outside Puerto Rico shall be required to pay taxes, surcharges, and interest, plus an administrative fine in an amount equal to four (4) times the taxes owed.
History —Jan. 31, 2011, No. 1, § 6042.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33135 - Fine for delivering items without the Secretary’s authorization

Any port owner, lessee, or executor who delivers items introduced from abroad in contravention of the provisions of § 33630 of this title, shall be required to pay taxes corresponding to such items, including surcharges and interest as established under this part, when such payment is not made by the taxpayer. Furthermore, he/she shall be subject to the imposition of an administrative fine pursuant to § 33131 of this title.
History —Jan. 31, 2011, No. 1, § 6042.05, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33136 - Administrative fine for submitting false documents

Any person who submits to the Secretary any documents that are not authentic or which contain numbers of items or valuables that are not accurate or true with respect to items received, shall be subject, in addition to paying the corresponding taxes plus surcharges and interest, to the imposition of an administrative fine equal to fifty percent (50%) of the value of the merchandise thus introduced. Furthermore, and subject to the discretion of the Secretary, from that point thereafter, he/she may not open any van he/she may receive, unless he/she does so with a fiscal official present, who, together with the taxpayer, shall examine the contents, and if he/she does so without a fiscal official present, he/she shall be guilty of a fourth-degree felony.
History —Jan. 31, 2011, No. 1, § 6042.06, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33137 - Imposition and collection of administrative fines

The Secretary is hereby authorized, at his/her discretion and by request of the offender, to impose and collect administrative fines not to exceed ten thousand dollars ($10,000) for each infraction of the provisions of §§ 31601 et seq. and 32401 et seq. of this title, related to license fees, or the regulations approved for their implementation, in the case of a misdemeanor, at any time before the trial is held. In such cases, the court, after notice from the Secretary, shall stay or terminate the criminal proceedings filed to address this matter.
History —Jan. 31, 2011, No. 1, § 6042.07, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33139 - Crime for effacing the manufacturer’s serial number

Any person who knowingly buys, sells, receives, disposes of, conceals, or has in his/her possession any items over which a lien is imposed by the provisions of §§ 31601 et seq. of this title of this Code, whose manufacturer’s serial number or any other identification number, if any, has been removed, altered, covered, mutilated, or effaced, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6042.09, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33140 - Crime for forcing or manipulating security seals

(a) Any person, other than a duly authorized official, employee, or internal revenues agent of the Department of the Treasury, who destroys, breaks, or damages, or who attempts to destroy, break, or damage any padlock, lock, seal, or security seal placed on any warehouse, van, depository, wagon, package, device, room, or building by an official or internal revenue agent, or who opens the lock or door to, or who enters any of the aforementioned places, shall be guilty of a third-degree felony.
(b) Once a taxpayer, consignee, or carrier has been authorized, whether directly or through his/her authorized representative, to move the van from the premises of the carrier company, he/she shall be responsible and be guilty of a third-degree felony as of that time for breakage of the security seal, lock, padlock, or seal of the van, if such device was not broken in presence of a fiscal official of the Department.
History —Jan. 31, 2011, No. 1, § 6042.10, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33141 - Crime for connivance between shipper and consignee

Any person, shipper, or sender who sends to Puerto Rico any taxable merchandise and who connives with a consignee or another person in Puerto Rico to conceal taxable items, or to reduce, alter, or mutilate them, or to distort the nature of the items thus introduced, or who connives to exaggerate the true extent of the discounts, or to interpret their extent to his/her benefit, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6042.11, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33142 - Crime related to items introduced in vans

Any person who introduces to Puerto Rico any items by using vans to transport them from the port to his/her warehouses and does not submit to the Secretary the packing list corresponding to items subject to taxation under §§ 31601 et seq. of this title, which have been introduced before removing the van from the custody of the carrier company, as required in § 31629 of this title, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6042.12, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33143 - Crimes related to any person

Any person who has custody over items subject to taxation under §§ 31601 et seq. of this title and who delivers them to the consignee or to the person who rightfully claims such items without the authorization of the Secretary to deliver them as required in § 33630 of this title, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6042.13, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33145 - Penalty for failure to file excise tax statement and monthly excise tax return

(a) Any person required to file the excise tax statement, the monthly excise tax return, or the bill of sale who fails to file such return as required in §§ 31628(c)(8), 31629(c), and 31630 of this title, in such way and manner and on such date as established therein, shall be imposed a penalty of one hundred dollars ($100).
(b) Any person who is required to submit and file the excise tax statement, the monthly excise tax return, or the bill of sale by electronic means, and who fails to do so, shall be deemed to have failed to file such returns or statements, for which reason, he/she shall be subject to the penalties provided in this section.
(c) For purposes of this section, the term “tax liability” means the amount of taxes to be paid together with the tax return, without subtracting any payment made or remitted to the Secretary.
(d) The Secretary may exempt from the penalty established herein when it is shown that such omission is due to a reasonable cause.
History —Jan. 31, 2011, No. 1, § 6042.15, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33146 - Information on suggested retail price and penalty for absence of placard in vehicles

The salesperson shall keep in the vehicle the suggested retail price for consumer information purposes. Absence of placards that contain the information indicating the suggested retail price to consumers shall entail the imposition of a civil fine of five thousand dollars ($5,000) for each infraction. Such omission shall constitute a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6042.16, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 167.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33147 - Penalty for detaching, altering, or mutilating sticker

(a) Any person who willingly detaches, removes, mutilates, transforms, or otherwise alters the placard or sticker issued or authorized for issue by the Department, to be adhered to every vehicle, shall be guilty of a misdemeanor.
(b) Any person who willingly aids or assists or seeks, advises, or instigates the alteration, mutilation, or transformation of such placard or sticker, shall be guilty of a misdemeanor and be subject to payment of an administrative fine for each violation.
History —Jan. 31, 2011, No. 1, § 6042.17, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33148 - For delay in payment of license fees

(a) General rule. —
(1) When a taxpayer fails to pay fees to obtain or renew a license within the period established in §§ 31601 et seq. of this title, an administrative fine equal to one hundred percent (100%) shall be imposed on him/her, and shall be payable as part of the amount owed for the year or semester, plus a progressive surcharge equal to:
(A) Five percent (5%) of the amount of the license fees when payment is made after thirty (30) days from the date such fees should have been paid, but not to exceed sixty (60) days, or
(B) ten percent (10%) of such amount when payment is made after sixty (60) days from the date such fees should have been paid.
(2) Furthermore, he/she shall be required to pay interest on the amount of license fees at an annual rate of ten percent (10%) from the date fixed for payment.
(b) Repeat offenses. —
(1) As for repeat offenses, regarding failure to pay license fees, or when any person has not obtained a license not later than the date the business or trade for which the license is needed began to operate, the administrative fine shall be two hundred percent (200%) of the amount owed, plus surcharges and interest computed or determined in the manner established above.
(2) This provision shall not be construed as a limitation to the power of the Secretary to revoke the license of any person who does not pay license fees, in which case, in addition to the administrative fine for operating without a license, as required under §§ 31711—31722 of this title, the surcharges and interest established herein shall be imposed on him/her for the period during which he/she was operating without a license.
(c) The provisions of subsections (a) and (b) of this section shall by no means prevent judicial prosecution and punishment of such action or omission as a crime.
(d) Notwithstanding the provisions of subsections (a) and (b) of this section, the Secretary shall be empowered to reduce, condone, or exempt any taxpayer from payment of any fine or surcharge imposed under subsections (a) and (b) of this section, when in the judgment of such official, such cases warrant such action or such action would best serve the public interest, or when such official deems that such reduction, condoning, or exemption is necessary or convenient to fulfill the ends or purposes of this Code or any regulations approved thereunder. This power shall be effective until June 30, 2012, although it may be extended for one (1) additional year by the Legislative Assembly at the request of the Secretary of the Treasury.
History —Jan. 31, 2011, No. 1, § 6042.18, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33149 - License to operate as motor vehicle trader or seller and penalty for operating without such license

Any trader or seller of motor vehicles, whether new or used, who operates as such without having obtained a license pursuant to the provisions of § 31711(a) of this title and §§ 5001 et seq. of Title 9, known as the “Puerto Rico Vehicle and Traffic Act”, shall be subject to an civil fine of ten thousand dollars ($10,000), regardless of any criminal sanctions provided for in this Code and in the Puerto Rico Vehicle and Traffic Act.
History —Jan. 31, 2011, No. 1, § 6042.19, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 168.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33150 - Confidentiality of excise tax statements and other documents

(a) Excise tax statements filed under the provisions of §§ 31601 et seq. of this title, with respect to which the Secretary has determined the imposition of taxes, shall constitute public documents and, except as provided in this section, may only be inspected pursuant to such rules and regulations as the Secretary may adopt. When an excise tax statement can be freely inspected by any person, a certified copy of the same shall be issued, upon previous request, and the Secretary may charge for such copy any such fees as may be established by regulation.
(b) No official or employee of the Department of the Treasury shall disclose or make known under any circumstance, except as provided in the Code, any information contained in the statements, books, records, or other documents examined by or furnished to the Secretary, nor shall he/she allow any persons who are not legally authorized to examine or inspect any such documents.
(c) Notwithstanding the foregoing provisions, the Secretary and any official or employee of the Department of the Treasury, at the request of the Committee on Ways and Means of the House of Representatives, or the Committee on Ways and Means of the Senate of Puerto Rico, or a Special Committee of the House or the Senate authorized to investigate excise tax statements through a Senate or House Resolution, or a Joint Committee so authorized through a Joint Resolution, shall furnish to such Committee, convened in executive session, any information of any nature included or stated in any statement. The aforementioned Committees, whether acting directly as a Committee or through the examiners or agents it may designate or appoint, shall be empowered to inspect any and all statements within such term and in such manner as said Committee may determine. All the information thus obtained by the Committee in question may be submitted to the Senate or the House, or both Legislative Chambers jointly.
History —Jan. 31, 2011, No. 1, § 6042.20, retroactive to Jan. 1, 2011.