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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33209 - Compliance with summons and demand for payment

Summons and demands for payment issued by the Secretary or by any official or employee of the Department of the Treasury under the provisions of this Code to appear, testify, or produce books, papers, or records shall be enforced pursuant to the provisions of §§ 3171—3173 of Title 32.
History —Jan. 31, 2011, No. 1, § 6051.09, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33210 - Administrative review of decisions by the Secretary prohibited

(a) Absent fraud or a mathematical error, the findings of fact and the decision of the Secretary regarding the merits of any claim made under or authorized by this Code shall not be subject to review by any other administrative or accounting official, employee, or agent of the Government of Puerto Rico, except by such officials as the Secretary may designate for such purposes.
(b) Absent fraud or a mathematical error, the granting by the Secretary of any interest on any credit or refund under this part shall not be subject to review by any administrative or accounting official, employee, or agent of the Government of Puerto Rico, except by such officials as the Secretary may designate for such purposes.
History —Jan. 31, 2011, No. 1, § 6051.10, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33211 - Rules and regulations

(a) Authorization. —
(1) In general. — The Secretary shall promulgate such rules and regulations as necessary for compliance with this Code.
(2) Amendments to law. — The Secretary shall promulgate any such other regulations as necessary by reason of amendment to the law related to taxes imposed by this Code.
(b) Retroactive nature of regulations and decisions by the Secretary. — The Secretary may prescribe the limit, if any, up to which any regulations or decisions by the Secretary under this Code shall apply without retroactive effect.
(c) Circular letters or administrative determinations. — The directives, information bulletins, circular letters, administrative determinations, or other less formal regulations (interpretative rules) of a general application issued by the Secretary of the Treasury in reference to the application of this Code or any rules or regulations promulgated thereunder, constitute the official interpretation of the law, which the Secretary of the Treasury is in charge of interpreting, merit the corresponding deference, and shall be presumed to be correct before the courts.
History —Jan. 31, 2011, No. 1, § 6051.11, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33212 - Filing and payment by electronic means

The Secretary may allow or require through such rules as he/she may establish by circular letter or regulations, that any tax returns, statements, or forms required by any part of this Code, as well as the payment of any taxes imposed by such parts, are to be filed or completed electronically. In such cases, the taxpayer’s digital signature or electronic authentication mechanism shall be accepted as valid for all purposes provided in this Code.
History —Jan. 31, 2011, No. 1, § 6051.12, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33214 - Powers of officials in charge of enforcing parts of this Code

(a) General rule.— The Secretary or any of the agents, officers, officials, or employees designated by him/her to enforce the provisions of parts II, IV, V, VI and VII of this subtitle, as well as the provisions of §§ 111 et seq. of Title 15 and §§ 801 et seq. of Title 15 relating to lotteries, shall have all the powers conferred by the laws of Puerto Rico to Law Enforcement Officers including, but not limited to, the power of the officers of the Puerto Rico Police to have, bear, possess, transport, and carry arms under the provisions of §§ 455 et seq. of Title 25, known as the “Puerto Rico Weapons Act”, as well as the power to make arrests pursuant to the provisions of Rule No. 11 of the Rules of Criminal Procedure of 1963, for the General Court of Justice, as amended.
(b) Bonded officials and employees.— The Secretary shall designate the officers, officials, and employees entrusted with the administration of the parts in this Code who, in his/her judgment, should be bonded.
History —Jan. 31, 2011, No. 1, § 6051.14, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 173.
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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33216 - Limitations to the powers of the Secretary

None of the provisions of this Code authorizes or empowers the Secretary to establish any type of game of chance, game, or lottery that has not been expressly authorized.
History —Jan. 31, 2011, No. 1, § 6051.16, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33217 - Alternative dispute resolution process

(a) Mediation.— The Secretary shall prescribe by regulations the procedure whereby taxpayers or the Department of the Treasury may request to resolve a dispute through a non-binding mediation process while the case in under the agency’s consideration.
(b) Arbitration.— The Secretary shall prescribe by regulations the procedure whereby taxpayers or the Department of the Treasury may request to resolve a dispute through a binding arbitration process while the case in under the agency’s consideration.
History —Jan. 31, 2011, No. 1, added as § 6051.17 on Dec. 10, 2011, No. 232, § 175.
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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33231 — 33234) › § 33232 - Fixing the amount of bonds

(a) The Secretary shall fix:
(1) The amount of the bond to be posted for any private or public bonded warehouse and for any industrial plant;
(A) The amount of the bond shall be based on a specific percentage of the value of taxes collected on stored, rectified, bottled or canned, manufactured, or distilled products.
(B) In the case of warehouses, the amount of the bond shall be determined based on the capacity and effective use thereof.
(C) In the case of rectifiers, bottlers or canners, manufacturers, and distillers, the amount of their bonds shall be determined based on the average of gallons of bottled or canned alcoholic beverages or distilled spirits, respectively, during the last fiscal year; and
(2) The amount of the bond to be posted by distillers, rectifiers, and manufacturers, in addition to the bond required in § 32447 of this title to secure the taxes determined or computed on distilled spirits or alcoholic beverages to be removed from industrial plants for the purposes established under §§ 32401 et seq. of this title.
(b) Approval of bond. — Bonds shall be approved by the Secretary and these shall constitute sureties from duly accredited insurance companies or other securities, as the Secretary may determine. These bonds shall respond for taxes, interest, and surcharges, as well as administrative fines imposed for violating the provisions of §§ 32401 et seq. of this title and its regulations.
(c) Exemption from posting bond. — The agencies of the Government of the United States, the agencies of the Government of Puerto Rico, the United States Armed Forces, and international organizations are hereby exempt from the requirement of posting bond.
(d) Waiver of bond. — The Secretary may waive any person authorized to acquire duty-free alcohol to be used or dispatched by medical prescription or for official use in hospitals, clinics, and laboratories pursuant to § 32442 of this title.
(e) Power to refuse to approve bond. — The Secretary may refuse to approve a bond when the chief officer or his/her business representatives have been convicted of a felony against internal revenue laws or regulations, or when the guarantor insurance company has not been recognized by the Insurance Commissioner of Puerto Rico.
(f) Bond register; certification of statements and inspection of establishments. — The Secretary shall register the bonds posted by taxpayers, as required under §§ 32401 et seq. of this title, certify statements, inspect establishments, and examine products subject to taxation and license pursuant to §§ 32401 et seq. of this title, or which could be subject to taxation in the future under other laws.
History —Jan. 31, 2011, No. 1, § 6053.02, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33231 — 33234) › § 33233 - Judicial provisions

(a) Search warrant. — Any judge, pursuant to the provisions of the Rules of Criminal Procedure of 1963, may issue a search warrant if he/she finds probable cause as to the existence of spirits or alcoholic beverages manufactured or imported in violation of the provisions of §§ 32401 et seq. of this title, as well as any other property that could be use in connection with the unlawful manufacture, sale, or transport thereof, and such products may be removed, by means of the aforementioned warrant, from any building or establishment where they are concealed and be seized and made available to the judge to whom the search warrant is to be returned after having been duly served. The procedure to be followed for any searches conducted under this part shall be that established in the Rules of Criminal Procedure of 1963.
(b) Judicial protection for permit holders. — The holders of permits obtained under the provisions of §§ 32401 et seq. of this title are hereby empowered to resort to the Court of First Instance, by means of any regular or special proceedings, as necessary, to claim protection from violations of §§ 32401 et seq. of this title by other persons and after having posted a bond of not less than five thousand dollars ($5,000) nor greater than thirty thousand dollars ($30,000).
(c) Clerks of the Parts of the Court of First Instance shall send copies of judgments to the Secretary. — The Clerks of the Parts of the Court of First Instance of Puerto Rico shall send to the Secretary copies of the judgments pronounced by judges in cases of violations of §§ 32401 et seq. of this title within a term of ten (10) days from the date the judgment was pronounced.
History —Jan. 31, 2011, No. 1, § 6053.03, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33231 — 33234) › § 33234 - Final provisions

(a) Taxes imposed by §§ 32401 et seq. of this title shall prevail over municipal license taxes and taxes. —
(1) No municipal government of Puerto Rico may impose and collect any local taxes on products subject to taxation pursuant to the provisions of §§ 32401 et seq. of this title. None of the provisions herein may be construed to repeal, in whole or in part, §§ 651 et seq. of Title 21, known as the “Municipal License Tax Act”.
(2) When the imposition of a tax on account of municipal licenses is in conflict with the taxes imposed by §§ 32401 et seq. of this title and it is not possible to impose both, it shall be understood that the taxes imposed by §§ 32401 et seq. of this title shall prevail.
(b) No law that authorizes exemption from taxes, or by virtue of which a tax exemption is granted, shall be applied in whole or in part to taxes and license fees established in §§ 32401 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 6053.04, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter D - Sales and Use Tax (§§ 33241 — 33244) › § 33242 - Business-related demand deposit account system

(a) The Secretary shall require the establishment of an account in a local financial institution for purposes of remitting the sales and use tax to the Department of the Treasury. This requirement shall apply to businesses, even though they are not required to collect the sales and use tax. The Secretary shall prescribe by regulations the processes related to this requirement.
History —Jan. 31, 2011, No. 1, added as § 6054.02 on June 30, 2013, No. 40, § 54.
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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter D - Sales and Use Tax (§§ 33241 — 33244) › § 33244 - Periodic reports to the Governor, the Institute of Statistics and the Legislative Assembly

(a) In general.— In addition to any report required by law, the Secretary shall render a quarterly report on the status of the revenues from the Sales and Use Tax (IVU) and the results of the Oversight Plan established in § 33243 of this title.
(b) Required information.— The report shall contain, at least, the following information:
(1) Transactions registered through fiscal terminals during the period included in the report and accumulated during the current fiscal year, classified under the following categories, among others:
(A) Total taxable items transactions.
(B) IVU collected.
(C) Returns filed, classified as electronic and manual filing.
(D) Proportion of taxable items between sales, taxable services, and use; payment methods.
(E) Number of transactions and the cumulative value thereof.
(F) Proportion between transactions made in cash and other.
(2) Number of potential cases of evasion and the estimated tax evasion amount, as identified by the Oversight Plan.
(3) Number of potential cases of evasion under investigation.
(4) Number of cases whose investigation has been closed and the nature of the administrative determination made in each case.
(5) Number of investigators or auditors designated to the Oversight Plan and number of cases assigned to each investigator or auditor during the period included in the report.
(6) Cumulative data for the fiscal year and the period included in the Report, showing discrepancies between the projected income and the IVU collected.
(7) Corrective plan to make up any potential deficiencies between the projected income and the IVU collected.
(8) Prizes awarded and claimed under the Sales and Use Tax Oversight Plan during the period included in the report and accumulated during the fiscal year.
(9) Any other information that must be reported to the Governor, to the Institute of Statistics, and the Legislative Assembly about the scope and effects of the Oversight Plan.
History —Jan. 31, 2011, No. 1, added as § 6054.04 on June 30, 2013, No. 40, § 56.
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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33264 - Title transferred to buyer; distribution of sale proceeds

When the bid price on the sold personal property is paid, the surrendering of such property and of the sales account shall constitute title in favor and right of the buyer over such property. Any surplus made in the proceeds of the sale in excess of the taxes, levies, fines, interest, surcharges, penalties, and costs shall be returned by the Secretary to the owner of the property thus sold or to his/her heirs or assignees in the manner prescribed in § 33022 of this title The agent shall be accountable before the Secretary or his/her delegate, for the amount obtained from each sale of attached property and the investment of such sale’s proceeds.
History —Jan. 31, 2011, No. 1, § 6060.04, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33266 - Attachment certification; registration

(a) Immediately after the terms granted to pay assessed debts, fines, interest, surcharges, and penalties have expired, in cases in which the property to be attached is real property, the agent shall prepare an attachment certification describing the attached real property, and shall cause such certification to be filed for registration with the corresponding Property Registry.
(b) The certification mentioned in subsection (a) shall contain the following detailed information: the name of the delinquent taxpayer; the amount of the assessed debts, fines, interest, surcharges, penalties, and costs owed by him/her; a description of the attached real property, which shall be equal to that recorded at the Property Registry; and that the attachment shall be valid in favor of the Government of Puerto Rico.
(c) Filing the attachment certification with the registry shall constitute sufficient notice to the taxpayer and to begin demand for payment procedures.
History —Jan. 31, 2011, No. 1, § 6060.06, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33267 - Registration of attachment or lien certification; personnel to cooperate with registrars

It shall be the duty of all property registrars, immediately after having received the aforementioned attachment certification or the lien certification provided in § 33261 of this title, to register such certification properly and return it to the corresponding agent within a term of ten (10) days, with an annotation by the property registrar attesting to the fact that it has been properly registered. The Property Registrar shall not earn any fees for such services. The Secretary is hereby authorized to appoint personnel as necessary to cooperate with property registrars in the task of searching the files of the attached real properties at the property registries, in recording the certifications of the lien or attachment thus ordered, and in any other tasks related to real property attachments to collect on assessed debts.
History —Jan. 31, 2011, No. 1, § 6060.07, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33268 - Notice of attachment; auction announcement

(a) Upon submittal for registration of the real property attachment certification at the corresponding Property Registry, or after having attached any other personal property, the agent shall give notice of such attachment in the manner provided in this Code, so that if all assessed debts, fines, interest, surcharges, penalties, and costs owed by the owner of the attached property are not paid in full within thirty (30) days following the date of notice of the attachment, the attached property shall be sold at public auction for a minimum rate fixed on the basis of the value of the taxpayer’s equity in the property subject to attachment or of the value of the tax debt, whichever amount is less. If the person who is given notice of the attachment of the real property on account of his/her being recorded as the owner of such property at the Property Registry, is not the owner by the date of notice, he/she shall be required to give written notice of such fact to the agent who gave him/her notice of the attachment within ten (10) days following the date such notice was received. If he/she does not follow this procedure, he/she shall be guilty of a misdemeanor.
(b) Auction announcement. — Once the term granted to the taxpayer in the notice of attachment has elapsed and the taxpayer has failed to pay in full all assessed debts, fines, interest, surcharges, penalties, and costs, the agent shall issue an auction announcement, which shall be published at least three (3) times for a term of one week in two (2) newspapers of general circulation in Puerto Rico and public announcements shall be posted for that same purpose; and the cost of such announcements, together with fees due for serving notice on the taxpayer or his/her representative, shall be charged as part of the costs for sale and be paid to the Secretary. A copy of such notice and a copy of the announcement published in the newspapers, together with a sworn statement from each of the executors of the newspapers on which the announcement was published, shall be kept by the Secretary. These documents shall constitute prima facie evidence of having announced such auction properly.
History —Jan. 31, 2011, No. 1, § 6060.08, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33270 - Deferment or postponement of sale

The agent may continue with the sale from day to day, if he/she deems it necessary to delay such sale; and, for sufficient cause, he/she may defer such sale for a term not to exceed sixty (60) days, which shall be properly notified by means of an announcement made in the manner provided in this Code.
History —Jan. 31, 2011, No. 1, § 6060.10, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33271 - Unauthorized sale; penalty

(a) If any agent should sell or assist in the sale of any personal or real property, fully aware that such property is exempt from attachment; or if he/she knowingly and intentionally sells or assists in the sale of any personal or real property for the payment of taxes, with the purpose of defrauding the owner; or if he/she in any way inhibits the participation of bidders; or if he/she knowingly or intentionally issues a purchase certificate on real property thus sold, he/she shall be guilty of a fourth-degree felony and be subject to pay to the injured party any and all damages the latter has sustained on account of such sale, and any such sales thus conducted shall be null.
(b) If any agent should offer bidders, either expressly or implicitly, any guarantees as to the validity of the title deed, the quality, the size, or the condition of the property, he/she shall be subject to the penalties provided in subsection (a) of this section, but the sale shall remain valid.
(c) In any case in which an agent is guilty of violating the provisions of this section, the Secretary shall initiate administrative proceedings whereby he/she shall request that such agent be removed from office pursuant to the regulations established in the Department for the application of disciplinary sanctions.
History —Jan. 31, 2011, No. 1, § 6060.11, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33272 - Purchase by collector or agent prohibited

No agent of the Department, or employees involved in collection efforts by the Department, may acquire property attached and auctioned by the Department. If any agent or employee involved in collection efforts by the Department buys, either directly or indirectly, any part of any personal or real property sold for the payment of unpaid taxes, both him/her and his/her guarantors shall be liable with their official bond for all damages sustained by the owner of such property and any such sales shall be null. Furthermore, any employee who perpetrates such offense shall be guilty of a fourth-degree felony.
History —Jan. 31, 2011, No. 1, § 6060.12, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33273 - Purchase certificate; registration; title deed

(a) Within sixty (60) days following the date of auction, the agent shall prepare, sign, and hand in to the buyer of any personal or real property sold due to failure to pay taxes, a purchase certificate, which shall contain the name and home address of such buyer, the date of sale of such property, the amount for which it was sold, a document attesting to the fact that said amount has been paid by the buyer, the amount of assessed debts, fines, interest, surcharges, penalties, and costs, and a description of the property as required under this Code and, in the case of real property, the page and volume of the Property Registry of Puerto Rico, and the corresponding section, where the real property sold is registered, in the event that it has been registered.
(b) If the redemption right provided in § 33274 of this title is not exercised within the term established therefor, such certificate, once recorded at the Property Registry of Puerto Rico, in the corresponding section, shall constitute freehold over said property in favor of such buyer, subject to liens preferred over the attachment of the Government of Puerto Rico. Such certificate shall be prima facie evidence of the facts stated therein in any controversy, proceeding, or lawsuit that involves or concerns the rights of the buyer, or his/her heirs or assignees, over the property transferred by virtue thereof. The buyer, his/her heirs or assignees may, upon receiving such certificate, cause its proper registration by the Property Registrar of Puerto Rico, in the corresponding section, by paying the corresponding registration fees.
History —Jan. 31, 2011, No. 1, § 6060.13, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33275 - Notice to buyer whose home address is unknown

(a) When the taxpayer whose land has been sold at auction to pay his/her debt with the Department wishes to redeem such property but does not know the home address of the person who bought it at auction or does not find him/her at the home address recorded in the certificate of sale, shall so inform by means of a public announcement that shall be published in a newspaper of general circulation for thirty (30) days, once a week, and it shall also be posted for one (1) month at the Collection District where the land was sold, whereby the sum paid by the prevailing bidder and interest thereon shall be offered until the date the deposit is to be made, and upon expiration of such term, he/she shall make such deposit at the corresponding property registry in the manner and for the purposes set forth in § 33276 of this title.
(b) The person who ends up having an interest in the auctioned real property shall have the same right as the delinquent taxpayer.
History —Jan. 31, 2011, No. 1, § 6060.15, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33276 - Procedure when buyer refuses money for redemption or when his/her home address is unknown; redemption certificate

If the aforementioned buyer, or his/her heirs or assignees, refuse to accept the money offer made, as established for redeeming the property, or if they cannot be located, the person entitled to redeem the property shall pay the redemption amount to the authorized agent in whose Collection District the sale of the property was conducted. In such case, the agent shall compute the legal amount of money to be paid in order to redeem the property pursuant to the prescriptions of this Code and, upon receiving the same, the agent shall issue to the person redeeming the property a certificate for having effectively redeemed the property. The payment of such redemption money to the aforementioned agent shall reinstate said former owner or his/her heirs or assignees all rights and ownership over said real and personal property, and participation therein and possession thereof, as said former owner had before said property was sold to pay taxes.
History —Jan. 31, 2011, No. 1, § 6060.16, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33277 - Notice to buyer of deposit of redemption money

Upon receiving such money to redeem the property in the manner described above, the agent shall notify the buyer, or his/her heirs or assignees, of the payment of said money, and he/she shall keep the same at the disposal of such buyer, heirs, or assignees. The aforementioned notice may be sent by certified mail to the last known home address of the buyer, or his/her heirs or assignees, in the manner set forth in the purchase certificate. The agent shall not charge any fees for his/her services in the course of the procedures set forth above.
History —Jan. 31, 2011, No. 1, § 6060.17, 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 1066 - Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280) › § 33279 - Cancellation by Government of irregular sale

When any real property has been sold on account of delinquent assessed debts, fines, interest, surcharges, and penalties, and the same has been sold at auction to the Government of Puerto Rico, and it is discovered later that, for whichever reason, said sale was conducted irregularly and that the owner has been unduly deprived from his/her property, the Secretary shall be empowered to cancel such sale, and whenever necessary, he/she shall draw the redemption certificate, which shall operate as a new transfer of property to its owner, or his/her heirs or assignees, as the case may be, and such property shall be subject to all legal liens and claims against it to the same extent and in the same manner as if such property had not been sold to pay taxes, and the property registrar shall record the redemption certificate, for which services he/she shall not charge any fees. The Secretary, whenever a redemption certificate is issued pursuant to the provisions of this section, shall issue to the Secretary of Transportation and Public Works, a certified copy of the aforementioned certificate, together with an account attesting to the facts of the case and the reasons for issuing such certificate.
History —Jan. 31, 2011, No. 1, § 6060.19, 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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter A - Regulation of Provisions Concerning Tax Return, Statement, or Refund Claim Specialists (§§ 33301 — 33306) › § 33305 - Sanctions of a criminal nature

(a) Any specialist shall be guilty of a misdemeanor if he/she discloses or uses, in violation of the provisions of this Code, any information he/she may receive while discharging his/her functions, and any person engaged in the business of preparing or providing services related to the preparation of tax returns or statements who:
(1) Discloses or makes known any information he/she has been furnished for, or with regards to the preparation of any tax return, statement, or refund claim form; or
(2) Uses such information for any purpose other than to prepare or to assist in the preparation of any tax return, statement, or refund claim form.
(3) Exceptions. —
(A) This subsection shall not apply if the information is disclosed:
(i) Pursuant to the provisions of this Code, or
(ii) pursuant to a court order.
(B) This subsection shall not apply to disclosure with the purpose of preparing or assisting in the preparation of a tax return, statement, refund claim form, or estimated tax statement of the person to whom the information belongs.
(b) Any person practicing as a specialist without having registered in the Register established under this chapter shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6071.05, 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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter A - Regulation of Provisions Concerning Tax Return, Statement, or Refund Claim Specialists (§§ 33301 — 33306) › § 33306 - Requesting injunction to prohibit certain acts

Upon request by the Secretary, an injunction proceeding may be filed on behalf of the Government of Puerto Rico, pursuant to the laws that govern such proceedings, against any person who practices as an income tax return specialist in violations of the provisions of this chapter. The injunction action provided herein does not relieve the offender from being subject to administrative proceedings or from being criminally sanctioned for violating this Code.
History —Jan. 31, 2011, No. 1, § 6071.06, 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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter B - Regulation of Provisions on Tax Representatives Before the Department (§§ 33311 — 33314) › § 33311 - Provisions on tax representatives

(a) No natural or juridical person may practice or continue practicing in Puerto Rico as a tax representative unless he/she complies with the provisions set forth in this subchapter.
(b) A “tax representative” shall be deemed to be a natural or juridical person with capability or experience concerning taxation matters, who, either free of charge or in exchange for compensation, represents a taxpayer before the Department. The term “tax representative” shall include:
(1) An individual duly authorized to practice as an attorney;
(2) an individual duly authorized to practice as a certified public accountant, and
(3) any person who is competent in taxation matters and complies with the provisions of this section.
(c) No individual may act as a tax representative if he/she was an employee, advisor, or contractor of the Department of the Treasury until after one (1) year has elapsed from the date he/she separated from service, except in cases in which the Government Ethics Office grants a dispensation for such purposes.
(d) Any natural or juridical person who appears before the Department regarding the following issues shall meet the requirements to practice as a tax representative, subject to that which is established in this subchapter:
(1) Administrative determinations;
(2) final transaction agreements;
(3) tax exemption decrees;
(4) applications for tax credits, and
(5) deficiencies.
(e) Mathematical errors and corrections are matters that may be handled before the Department by practitioners not deemed to be tax representatives.
History —Jan. 31, 2011, No. 1, § 6072.01, 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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter B - Regulation of Provisions on Tax Representatives Before the Department (§§ 33311 — 33314) › § 33312 - Requirements and duties to practice as tax representative

(a) Requirements. — Any person who practices as a tax representative before the Department shall meet the following requirements:
(1) To observe an appropriate conduct at all times, and
(2) to have the capability, experience, or qualifications necessary to provide quality tax services.
(b) Duties. — In order to appear and continue to appear before the Department, tax representatives shall discharge the following duties:
(1) To act competently as an expert on taxation matters;
(2) to observe the laws, morals, and public order;
(3) to comply with the rules or regulations issued under the provisions of this Code, and
(4) to submit a power of attorney to represent the taxpayer and reach an agreement regarding a controversy.
History —Jan. 31, 2011, No. 1, § 6072.02, 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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter B - Regulation of Provisions on Tax Representatives Before the Department (§§ 33311 — 33314) › § 33313 - Revocation of representation privilege and notices or written messages to tax representative

(a) Revocation of privilege. — The Secretary may revoke the privilege of appearing in representation of taxpayers before the Department to any tax representative who:
(1) Does not comply with the requirements and duties to practice as a tax representative as established in this subchapter.
(2) Willingly and knowingly, and with the intent to defraud, deceives or threatens the person whom he/she represents.
(b) Notices or messages. — When a taxpayer is being represented by a tax representative, any written notice or message shall be issued to such representative, unless the taxpayer specifies otherwise. When the taxpayer is being represented by more than one tax representative, giving one of such representatives said message shall constitute sufficient notice.
History —Jan. 31, 2011, No. 1, § 6072.03, 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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter B - Regulation of Provisions on Tax Representatives Before the Department (§§ 33311 — 33314) › § 33314 - Request for injunction to prohibit certain acts and criminal sanctions

(a) Upon request by the Secretary, an injunction proceeding may be filed to prohibit certain acts to tax representatives in the same manner as tax return, statement, or refund claim specialists, as provided in § 33306 of this title.
(b) Any tax representative who intentionally gives the Secretary any roster, statement, account, statement, or other documents or information which he/she knows to be false or fraudulent shall be guilty of a felony and be sanctioned with a fine of not less than one thousand dollars ($1,000) nor more than twenty-five thousand dollars ($25,000), or with imprisonment for a fixed term of three (3) years. Should there be any extenuating circumstances, such term may be reduced to one (1) year. Should there be aggravating circumstances, such term may be increased to five (5) years.
History —Jan. 31, 2011, No. 1, § 6072.04, 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 1068 - Miscellaneous Provisions (§§ 33331 — 33346) › § 33331 - Liability for taxes collected

(a) In general; assessment and collection. —
(1) Anytime any person is required to collect or withhold from any other person any taxes imposed by this Code and to surrender to the Government of Puerto Rico payment of such taxes, the amount of the taxes thus collected or withheld shall be deemed to be a special trust fund for the Government of Puerto Rico.
(2) The amount of such fund shall be assessed, collected, and paid in the same manner and be subject to the same provisions and limitations, including penalties that are applicable with regards to the taxes that gave origin to such fund, except that the provisions of § 33005 of this title on the prescriptive term for assessment shall not apply and the Secretary may assess such amount at any time, but not later than ten (10) years from the date prescribed for depositing such collected or withheld taxes.
(3) When before the expiration of the term established in clause (2), both the Secretary and the person described in clause (1) have agreed in writing to assess the amount of the fund described herein after such term, such amount may be assessed at any time before the expiration of the term established by agreement. The term thus agreed may be extended by subsequent written agreements made before the expiration of the previously established term.
(b) Penalties. — For provisions on penalties that apply for violations of this section, see § 33082 and 33332 of this title.
History —Jan. 31, 2011, No. 1, § 6080.01, retroactive to Jan. 1, 2011.