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 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter B - Excise Taxes and License Fees (§§ 33131 — 33152) › § 33151 - Requirement to keep and furnish documents

(a) Any person shall be required to obtain such invoices or documents, to keep such records, or to transmit such documents and reports as may be provided by regulation, if:
(1) He/she is subject to payment of taxes levied under §§ 31601 et seq. of this title or is required to withhold such taxes.
(2) He/she introduces, buys, sells, transfers, uses, or manufactures any item in Puerto Rico.
(3) He/she operates a banking, financial, insurance, or credit-related business that involves money orders, policies, invoices, or other documents related to any item.
(4) He/she acts as a shipping agent, commission agent, broker, representative, commission merchant, or intermediary, or in any other capacity related to any item.
(5) He/she brings to Puerto Rico any items as maritime, air, ground, or other kind of carrier, on account of shippers or on account of any consignee who is a resident of Puerto Rico.
(b) Keeping documents.—
(1) Any document, report, register, invoice, record, declaration, or any other relating to articles on which a lien has been imposed under §§ 31601 et seq. of this title or with any business, trade, transaction, or activity for which fees are payable pursuant to said sections, shall be kept for a term of not less than five (5) years counted from the date such documents are prepared or obtained.
(2) When the documents described in clause (1) are being audited or examined by the Secretary at the time that such five (5)-year term has expired, the taxpayer shall ensure their safekeeping for any additional time as necessary to complete the examination or audit by the Secretary.
(3) The regulations to establish the norms regarding the keeping of registers, invoices, statements, records, and any other documents shall state the types of documents, records, and reports to be kept.
History —Jan. 31, 2011, No. 1, § 6042.21, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 169.
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) › § 33152 - Felonies and misdemeanors by officials and employees, disciplinary sanctions

Officials and employees of the Department of the Treasury who, in the discharge of their duties under the authority of §§ 31601 et seq. of this title, commit acts that constitute a crime, as classified in the Penal Code of Puerto Rico of 2004, §§ 4629 et seq. of Title 33, shall also be subject to such disciplinary sanctions as the Secretary may provide through regulations.
History —Jan. 31, 2011, No. 1, § 6042.22, 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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33161 - Civil fines

(a) Failure to display merchant’s registration certificate.— Any merchant who violates the provisions of § 32142 of this title shall be subject to an administrative fine of up to one thousand dollars ($1,000).
(b) Inappropriate advertising.— Any vendor who fails to comply with the provisions established in § 32025(e) of this title, shall be subject to a civil fine of not less than one thousand dollars ($1,000) nor more than twenty thousand dollars ($20,000), to be determined by the Secretary based on the frequency, duration, or medium used for the advertisement or announcement, and the number of establishments to which it applies.
(c) Failure to display sales and use tax separately or failure to display announcement.— Any merchant who fails to comply with the provisions of § 32025(b) of this title shall be subject to an administrative fine of one hundred dollars ($100) for each violation.
(d) Displaying a forged merchant’s registration certificate.— Any merchant who displays a forged merchant’s registration certificate shall be subject to an administrative fine of five thousand dollars ($5,000) for each violation.
History —Jan. 31, 2011, No. 1, § 6043.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 170.
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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33162 - Penalties for Violations of §§ 32051—32070 of this title

(a) Fraudulent exemption claim. — Any taxpayer who fraudulently and with the intent to evade his/her tax liability furnishes to a merchant, or to any agent of the Government of Puerto Rico, an exemption certificate or any other documents that attest to his/her right to exemption, shall be liable for the payment of taxes and a penalty of two hundred percent (200%) of the sales and use tax.
(b) Fraudulent credit claim. — Any merchant who fraudulently and with the intent to evade his/her tax liability fraudulently claims a credit under the provisions of §§ 32001 et seq. of this title shall be liable, in addition to paying taxes, for paying a penalty equal to double the credit unlawfully claimed, plus the corresponding interest and surcharges.
(c) Forgery of exemption certificate or possession of fraudulent exemption certificate. — Any person who in any way forges an exemption certificate or who knowingly owns a fraudulent exemption certificate, shall be subject to a penalty of ten thousand dollars ($10,000) for each forged exemption certificate or for any such certificates in his/her possession.
(d) For failure to require and keep a copy of the exemption certificate or other document attesting to the right to exemption. — Any merchant who fails to require or keep a copy of the exemption certificate or any other document that attests to the right to exemption, as provided in §§ 32027, 32055, 32056, 32057 and 32058 of this title shall be liable for payment of taxes and a penalty of fifty percent (50%) of the sales and use tax.
(e) Failure to notify sale of a taxable item by a tax-exempt person or failure to require proof of payment of sales and use tax or the right to exemption. — Any person who has availed him/herself of the exemptions provided in §§ 32055, 32058 and 32059 of this title, and sells, transfers, or otherwise alienates the taxable item that enjoyed the exemption granted and fails to comply with the provisions of §§ 32055, 32058(b) and 32059 of this title, shall be subject to a penalty of five hundred dollars ($500) for each taxable item sold, transferred, or otherwise alienated.
(f) Failure to pay sales and use tax when buying taxable items from tax-exempt persons. — Any person who acquires a taxable item that enjoyed the exemption granted in §§ 32058 and 32059 of this title and fails to pay taxes under the provisions of §§ 32055, 32058(b) and 32059 of this title, shall be liable for payment of taxes and a penalty of fifty percent (50%) of sales and use tax.
History —Jan. 31, 2011, No. 1, § 6043.02, 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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33163 - Penalties for violations of §§ 32141—32151 of this title

(a) For failure to register. — Any merchant who does not register as required in § 32141(a) of this title shall be subject to a penalty of up to ten thousand dollars ($10,000).
(b) For selling, assigning, transferring, otherwise conveying the merchant’s registration certificate. — Any merchant who violates the provisions of § 32141(c) of this title shall be subject to a penalty of five thousand dollars ($5,000).
(c) For providing false information. — Any merchant who knowingly furnishes false information on the application required in § 32141(a) of this title, shall be subject to a penalty of five thousand dollars ($5,000).
(d) For failure to notify changes or amendments to the information required and others. — Any merchant who violates the provisions of § 32141(e) of this title, shall be subject to a penalty of five hundred dollars ($500).
(e) Forgery of merchant’s registration certificate. — Any person who in any way forges a merchant’s registration certificate or who knowingly holds a fraudulent merchant’s registration certificate shall be subject to a penalty of ten thousand dollars ($10,000) for each merchant’s registration certificate forged or in his/her possession.
History —Jan. 31, 2011, No. 1, § 6043.03, 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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33164 - For failure to remit sales and use tax

(a) Any person who, in violation of the provisions of § 32103 of this title, fails to remit the sales and use tax in the time and manner established therein, shall be subject to a penalty of not less than twenty-five percent (25%) nor greater than fifty percent (50%) of the insufficiency, as determined.
(b) As for repeat offenses, the penalty provided herein shall be one hundred percent (100%) of the amount of the insufficiency, as determined.
(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 established therefor.
(d) The Secretary may exempt from the penalty established herein, any person who shows that the noncompliance with the provisions of § 32103 of this title was due to circumstances beyond his/her control. For such purposes, the lack of funds of the merchant shall not be considered a circumstance out of the control of the person.
History —Jan. 31, 2011, No. 1, § 6043.04, retroactive to Jan. 1, 2011; Sept. 30, 2015, No. 159, § 32.
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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33165 - Penalty for failure to file monthly sales and use tax return

(a) Any person required to file the monthly sales and use tax return and who fails to file the same, as required in § 32092 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) or ten percent (10%) of the tax liability established in such tax return, whichever amount is greater.
(b) Any person required to file the monthly sales and use tax return by electronic means who fails to file such return by such means shall be deemed to have failed to file such return, 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 such tax return, without reduction by virtue of any payment or deposit made or remitted to the Secretary.
(d) The Secretary may exempt from the penalty established herein when it is shown that such omission or error is due to a reasonable cause.
History —Jan. 31, 2011, No. 1, § 6043.05, 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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33166 - Penalties for violating other provisions

(a) Undue collection of sales and use tax.— Any merchant who withholds the sales and use tax in excess of what is required in § 32025 of this title, shall be subject to a penalty of one hundred dollars ($100) for each receipt, invoice, voucher, or other proof of sale.
(b) Failure to keep documents.—
(1) Any merchant who fails to meet the requirements imposed on § 32025 of this title shall be subject to a penalty of up to twenty thousand dollars ($20,000) for each violation.
(2) Any merchant or buyer who fails to meet the requirements of subsection (a) or (b)(2) of § 32147 of this title shall be subject to a penalty not greater than five hundred dollars ($500) for each violation.
(c) Any vendor or person who in any way refuses to have installed, either by the Secretary or his/her authorized representative, or to allow the use of a fiscal terminal, application, or other electronic medium, or who disconnects, removes, alters, destroys, modifies, manipulates, or intervenes with a fiscal terminal, application, or other electronic medium, or who in any way obstructs the inspections or oversight operations conducted by the Secretary or his/her authorized representative in accordance with §§ 32051(a)(3), 33241(a)(2)(C), and 33241(a)(4) of this title, shall, in addition to any other penalty provided for in this Code and any crime established in this Code or the Penal Code, be imposed a penalty of up to twenty thousand dollars ($20,000) for each infraction, unless such violation is due to a reasonable cause
History —Jan. 31, 2011, No. 1, § 6043.06, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 171.
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 C - Sales and Use Tax (§§ 33161 — 33167) › § 33167 - Prescriptive term for credits or refunds

Unless a credit or refund claim is filed by the taxpayer within a term of four (4) years following the date the sales and use tax is paid, no credit or refund shall be granted or made after the expiration of the aforementioned term.
History —Jan. 31, 2011, No. 1, § 6043.07, 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 D - Decedent’s Estates and Gifts (§§ 33171 — 33173) › § 33171 - For failure to furnish information or pay taxes

Any person who, pursuant to §§ 31001 et seq. of this title, is required to pay any taxes or required by said sections or regulations established thereunder, to keep any records, or to furnish any information for purposes of computation, assessment, or collection of any taxes imposed by §§ 31001 et seq. of this title, who willingly fails to pay such taxes or to keep such records, or to furnish such information within the term or terms fixed by this Code or by regulations, shall, in addition to other penalties established by this part, be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6044.01, 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 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter D - Decedent’s Estates and Gifts (§§ 33171 — 33173) › § 33172 - For disposing of or allowing the disposal of property included or includable in the gross decedent’s estate

Any person who, in violation of any provision of §§ 31001 et seq. of this title, willingly disposes or allows the disposal of any property included or includable in the gross estate of a decedent, shall, in addition to other penalties provided in this part, be guilty of a felony.
History —Jan. 31, 2011, No. 1, § 6044.02, 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 D - Decedent’s Estates and Gifts (§§ 33171 — 33173) › § 33173 - For violating § 31165 of this title

(a) Any person who willingly violates the provisions of § 31165 of this title, relating to prohibited acts, unless a document is presented which credits lien cancellation, shall, in addition to any other penalty provided for in this part, be liable for all taxes, plus any additions thereto, not paid as a result of said violation, except in cases covered by § 31165(a)(3) of this title, in which case, the violation shall constitute a misdemeanor.
(b) For purposes of § 31165(a) of this title, it shall be presumed that the persons referred to in such section were fully aware of the death of the decedent when they engaged or allowed others to engage in any of the actions prohibited under such subsection (a). Satisfactory proof of unawareness of the death of the decedent when engaging or allowing others to engage in such actions shall relieve such persons from liabilities as prescribed in this section.
History —Jan. 31, 2011, No. 1, § 6044.03, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 172.
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 E - Taxes on Alcoholic Beverages (§§ 33181 — 33183) › § 33181 - Fines and penalties

(a) Delinquent payments. — The Secretary may impose, in addition to surcharges and interest as otherwise provided in this Code, administrative fines not to exceed ten thousand dollars ($10,000) in each case for delinquent payments. The provisions of this subsection shall by no means prevent prosecution and punishment by the court of such action or omission that constitutes a crime.
(b) Failure to meet container, label, sticker, or bottle cap requirements. — Any manufacturer, importer, introducer, wholesale or retail dealer who has in his/her possession distilled spirits, alcoholic beverages, any malt product, whether fermented or non-fermented, or beer, whose containers, labels, stickers, and bottle caps do not meet the requirements established in §§ 32401 et seq. of this title, shall be guilty of a misdemeanor.
(c) Violation of § 32492 of this title. —
(1) Any carrier who violates the provisions of § 32492(a) of this title, shall be guilty of a misdemeanor, and shall also be required to pay the corresponding taxes on such merchandise, including surcharges, interest, administrative fines, and all other penalties established in the Code, if the taxpayer does not make such payment.
(2) Any importer or dealer who, in violation of the provisions of § 32492(b) of this title, removes alcoholic beverages from the custody of Customs without the previous written consent of the Secretary shall be guilty of a misdemeanor.
(d) Violation of § 32557 of this title. — Any person who holds a license as a Category “B” or Category “C” retail alcoholic beverage dealer, who allows consumption of alcoholic beverages in his/her establishment or within his/her premises, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6045.01, 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 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter E - Taxes on Alcoholic Beverages (§§ 33181 — 33183) › § 33182 - Seizure

(a) Seizure. —
(1) The Secretary shall seize any vehicle, beast, watercraft, or aircraft:
(A) Loaded with or which transports, carries, or moves;
(B) which is used or has been used to load, unload, transport, carry, or move, or which is caught loaded or in the act of being loaded or unloaded or transporting, carrying, or moving, or
(C) which has been used for any unlawful operation related to the possession, control, sale, transportation, use, or transfer of distilled spirits, or alcoholic beverages on which the taxes imposed under §§ 32401 et seq. of this title have not been paid.
(2) Any motor vehicles seized shall be placed under the custody of the Board of Seizures.
(3) For the seizure and disposal of vehicles, beasts, watercraft, and aircraft, the procedures established under §§ 1723 et seq. of Title 34, known as the “Uniform Seizures Act of 1988”, shall be followed.
(b) When a person is required to pay the taxes imposed in §§ 32401 et seq. of this title, or the fines imposed on him/her, and he/she fails to do so within the established term, the Secretary is hereby empowered to seize and sell, in public auction, the debtor’s property pursuant to the procedures established in §§ 33261—33279 of this title.
(c) The Secretary may seize and sell, in public auction, the plant, machinery, equipment, taxable products, and any other property used in the trade, business, or occupation of a person required to hold a license or permit under the provisions of §§ 32401 et seq. of this title, who has not obtained or renewed such license in the manner and within the term provided in §§ 32401 et seq. of this title, or whose license has been revoked.
(d) When the Secretary attaches and seizes products, be it because the corresponding taxes have not been paid or because the owner of such products has engaged in dealing such products without having obtained the necessary permit or license, or due to any other cause, as provided in §§ 32401 et seq. of this title, such products shall be transferred to the custody of the Secretary or the person whom he/she designates as depository. Any person charged with the custody of these products, who disposes of all or part thereof without the written authorization of the Secretary, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6045.02, 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 F - Value-Added Tax (§§ 33191 — 33199) › § 33191 - Administrative fines

(a) Failure to display Registration Certificate and Small-business Registration Certificate.— Any merchant who violates the provisions of § 32251 of this title in relation to the Merchant Registration Certificate and Small-business Registration Certificate shall be subject to an administrative fine of up to one thousand dollars ($1,000).
(b) Inappropriate advertising.— Any merchant who fails to comply with the provisions of § 32222(f) of this title, shall be subject to an administrative fine of not less than one thousand dollars ($1,000) nor greater than twenty thousand dollars ($20,000), to be determined by the Secretary based on the frequency, duration, or medium used for the advertisement or announcement, and the number of establishments to which it applies.
(c) Failure to display the value-added tax separately or failure to display announcement.— Any merchant who fails to comply with the provisions of § 32222(c) of this title shall be subject to an administrative fine of one hundred dollars ($100) for each violation.
(d) Displaying a forged Merchant Registration Certificate and Small-business Registration Certificate.— Any merchant who displays a forged merchant registration certificate shall be subject to an administrative fine of five thousand dollars ($5,000) for each violation.
(e) Unauthorized release of imported goods.—
(1) The Secretary shall impose an administrative fine of five thousand dollars ($5,000) for each violation on any person, including a merchant, who:
(A) Declares an amount of goods lower than that introduced; or
(B) declares a lower value than the value of the introduced goods; or
(C) falsely or fraudulently claims an amount of credit or refund for taxes paid by a merchant as provided in §§ 32242, 32243, 32244 and 32245 of this title.
(2) Once a person, including a merchant, consignee, or carrier is authorized, whether directly or through his/her authorized representative, to move the container from the carrier’s premises, he/she shall be responsible and be subject to a ten thousand dollar ($10,000)-administrative fine for each violation, for breaking the seals, padlocks, locks, or labels of the container, if it was not broken in the presence of an customs officer of the Department or by express authorization through an official document of the Secretary.
(f) Refusal to return amount collected in the sale of goods to an Internal Revenue Agent.— Any merchant or seller who refuses or declines to return to an Internal Revenue Agent any amount collected in the sale of goods or services to him/her, shall be subject to an administrative fine of two hundred and fifty dollars ($250) for each violation.
History —Jan. 31, 2011, No. 1, added as § 6046.01 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33193 - Penalties relating to registration and required documents

(a) Business transaction not registered in the Merchant’s Registry and the Small-business Registry.— Any merchant who fails to register as required in § 32251 of this title shall be subject to a penalty of up to ten thousand dollars ($10,000).
(b) For failure to notify.— Any Puerto Rico resident subject to the notification requirement provided in § 32201(a)(2)(E)(i) of this title that fails to meet such requirement, shall be subject to a penalty of up to ten thousand dollars ($10,000).
(c) For selling, assigning, transferring, or otherwise conveying the Merchant’s Registration Certificate and the Small-Business Registration Certificate.— Any merchant who violates the provisions of § 32251(c) of this title shall be subject to a penalty of five thousand dollars ($5,000) for every sale, assignment, transfer or conveyance of a certificate.
(d) For providing false information.— Any merchant who knowingly furnishes false information on the application required in § 32251(a) of this title shall be subject to a penalty of five thousand dollars ($5,000).
(e) For failure to notify changes or amendments to the information required and others.— Any merchant who violates the provisions of § 32251(e) of this title shall be subject to a penalty of five hundred dollars ($500).
(f) Forgery of the Merchant’s Registration Certificate and the Small-Business Registration Certificate.— Any person who in any way forges a Merchant’s Registration Certificate or a Small-Business Registration Certificate or who knowingly holds a fraudulent a Merchant’s Registration Certificate or a Small-Business Registration Certificate shall be subject to a penalty of ten thousand dollars ($10,000) for each Merchant’s Registration Certificate or Small-Business Registration Certificate forged or in his/her possession.
History —Jan. 31, 2011, No. 1, added as § 6046.03 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33194 - Penalty for failure to remit value-added tax

(a) Any person who, in violation of the provisions of §§ 32236 and 32237 of this title, fails to remit the value-added tax in the manner and on the date established herein, shall be subject to a penalty of not less than twenty-five percent (25%) nor greater than fifty percent (50%) of the deficiency, as determined.
(b) As for repeat offenses, the penalty provided herein shall be one hundred percent (100%) of the amount of the deficiency, as determined.
(c) For purposes of this subsection, the term “deficiency” shall mean the amount by which the amount of the tax that should have been deposited exceeds the amount, if any, of the tax that was deposited on the due date set therefor.
(d) The Secretary may exempt from the penalty established herein, any person who shows that failure to comply with the provisions of § 32236 of this title was due to circumstances beyond his/her control.
History —Jan. 31, 2011, No. 1, added as § 6046.05 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33195 - Penalty for failure to file the declaration of imports, the monthly tax return on imports, the monthly value-added tax return or annual small business information return

(a) Any person required to file the declaration of imports, the monthly tax return on imports, the monthly value-added tax return or annual small business information return in accordance with § 32232 of this title that fails to file such required declarations or returns in the form, manner and on the date established therein, shall be imposed a penalty of one hundred dollars ($100) or ten percent (10%) of the tax liability established in such return or declaration, whichever amount is greater.
(b) Any person required to file the declaration of imports, the monthly tax return on imports, the monthly value-added tax return or annual small business information return electronically that fails to file such return by such means shall be deemed to have failed to file such return or declaration; therefore, he/she shall be subject to the penalties provided in this subsection (a) of this section.
(c) For purposes of this section, the term “tax liability” means the amount of taxes to be paid together with such tax return, without reduction by virtue of any payment or deposit made or remitted to the Secretary.
(d) The Secretary may exempt from the penalty established herein when it is shown that such omission or error is due to a reasonable cause.
History —Jan. 31, 2011, No. 1, added as § 6046.06 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33196 - Penalties for violations of other provisions

(a) Undue collection of the value-added tax.— Any merchant who withholds the value-added tax in excess of what is required in § 32222 of this title, shall be subject to a penalty of one hundred dollars ($100) for each receipt, invoice, voucher, or other proof of sale.
(b) Failure to keep documents.—
(1) Any merchant who fails to meet the requirements of § 32222 of this title shall be subject to a penalty of up to twenty thousand dollars ($20,000) for each violation.
(2) Any merchant or buyer who fails to meet the requirements of § 32262 of this title shall be subject to a penalty not greater than five hundred dollars ($500) for each violation.
(c) Any merchant or person who in any way refuses to have installed, either by the Secretary or his/her authorized representative, or to allow the use of a fiscal terminal, application, or other electronic medium, or who disconnects, removes, alters, destroys, modifies, manipulates, or intervenes with a fiscal terminal, application, or other electronic medium, or who in any way obstructs the inspections or oversight operations conducted by the Secretary or his/her authorized representative under the authority provided by §§ 32212(a)(3), 33241(a)(2)(C) and 33241(a)(4) of this title, shall, in addition to any other penalty provided in this Code and any offense classified under this Code or the Penal Code, be imposed a penalty of up to twenty thousand dollars ($20,000) for each violation, unless it is due to a reasonable cause.
(d) Any merchant or person who fails to comply with the notifications required by § 32201(a) of this title shall, in addition to any other penalty provided in this Code and any offense classified under this Code or the Penal Code, be imposed a penalty of up to twenty thousand dollars ($20,000) for each violation, unless it is due to a reasonable cause.
History —Jan. 31, 2011, No. 1, added as § 6046.06 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33197 - Limitations on credits or refunds

Unless a credit or refund claim is filed by the taxpayer within a term of four (4) years following the date on which the value-added tax is paid, no credit or refund shall be granted or made after the expiration of the aforementioned term. For purposes of this section, the tax shall be deemed to be paid on the date the payment was issued or on the due date to file the corresponding return, as applicable, whichever is later.
History —Jan. 31, 2011, No. 1, added as § 6046.07 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33198 - Penalties for violations of the provisions of the account statement and of the debit or credit memos of §§ 32201 et seq. of this title

(a) Penalty for filing an incorrect account statement and debit and credit memos.— Any merchant who, in violation of the provisions of § 32222 of this title, unduly adjusts the account statement and debit and credit memos in relation to the value-added tax in accordance with said section, shall be subject to a penalty equal to twenty-five percent (25%) of the unduly adjusted amount.
(b) Penalty for failing to furnish an account statement and debit and credit notes.— Any merchant who fails to furnish to a merchant-buyer an account statement or a debit or credit memo in accordance with the provisions of § 32222 of this title, shall be penalized by a fine equal to one thousand dollars ($1,000) for every document that he/she fails to furnish. The Secretary may exempt from the penalty established herein, if it is shown that such omission or error is due to a reasonable cause.
History —Jan. 31, 2011, No. 1, added as § 6046.08 on Sept. 30, 2015, No. 159, § 33.
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 F - Value-Added Tax (§§ 33191 — 33199) › § 33199 - Tax deficiency and penalty for unduly claiming credit for the value-added tax

(a) Any merchant who, in violation of the provisions of § 32242 of this title, unduly claims, including, among others, a violation of § 32244 of this title a credit for paid value-added tax, shall have such credit eliminated. Such merchant shall be responsible for the payment of the tax deficiency resulting from the elimination of the unduly claimed credit, plus interest and surcharges and a penalty equal to twenty-five percent (25%) of the tax deficiency.
(b) For purposes of this subsection, the term “deficiency” shall mean the amount by which the amount of the tax that should have been deposited exceeds the amount, if any, of the tax that was deposited on the due date set therefor.
History —Jan. 31, 2011, No. 1, added as § 6046.09 on Sept. 30, 2015, No. 159, § 33.
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) › § 33201 - Taxpayer surveys

The Secretary shall, from time to time, conduct surveys to poll all persons required to pay any taxes or levies, and make listings related to such persons.
History —Jan. 31, 2011, No. 1, § 6051.01, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33202 - Examination of books and witnesses

(a) To determine taxpayer’s liability. — In order to determine the correction of any tax return or statement, or with the purpose of preparing a tax return when none had been filed, the Secretary may, through any official or employee of the Department of the Treasury, examine any books, papers, records, or memoranda pertinent to the matters that should be included in the tax return or statement, and he/she may require the appearance of the person filing the tax return or statement, or the appearance of any official or employee of said person, or the appearance of any other person who is knowledgeable about the issue in question, and take their declarations with respect to those matters required by law to be included in said tax return or statement, with the authority to administer oaths from such person or persons.
(b) To determine transferee’s liability. — In order to determine the liability in law or in equity of a transferee of a property of any person in connection with any taxes imposed on such person, the Secretary may, through any official or employee of the Department of the Treasury, examine any books, papers, records, or memoranda pertinent to such liability, and he/she may require the appearance of the transferor or the transferee, or of any official or employee of such persons, or the appearance of any other person who is knowledgeable about the issue in question, and take their declarations with respect to such matters, with the authority to administer oaths from said person or persons.
History —Jan. 31, 2011, No. 1, § 6051.02, 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 A - General Provisions (§§ 33201 — 33217) › § 33203 - Access to public shows

Any official or employee of the Department of the Treasury designated by the Secretary shall have free access to locations where public shows, performances, or exhibitions are held to ascertain the number of tickets and to examine and investigate any books and records, as necessary. It shall be the duty of the persons exploiting such public shows, performances, or exhibitions to allow such officials and employees free access to examine any books and records related to such public shows, performances, and exhibitions.
History —Jan. 31, 2011, No. 1, § 6051.03, 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 A - General Provisions (§§ 33201 — 33217) › § 33204 - Restrictions on investigations conducted on taxpayers

No taxpayer shall be submitted to unnecessary investigations or examinations and only one inspection shall be conducted per taxable year concerning the accounting books of the taxpayer, unless he/she requests otherwise or unless the Secretary, after having investigated, notifies the taxpayer in writing that an additional inspection is necessary.
History —Jan. 31, 2011, No. 1, § 6051.04, 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 A - General Provisions (§§ 33201 — 33217) › § 33205 - Tax returns or statements or trade statement

(a) Power of the Secretary. — If any person fails to file a tax return or statement on the date established by law, the Secretary may prepare the tax return or statement with the information he/she may have and with such other information as he/she may obtain through testimony or otherwise. If any person under bankruptcy or receivership proceedings fails to file a tax return or statement on the date established by law, the Secretary shall file a claim after having evaluated the information he/she may have and any such other information as he/she may obtain through testimony or otherwise.
(b) Validity of tax return. — Any tax return or statement thus prepared and signed by the Secretary, or by any official or employee of the Department of the Treasury, shall constitute prima facie evidence which shall stand as correct and sufficient for all legal purposes.
(c) Filing tax return after trade statement or return. — Any tax return or statement filed by the taxpayer after the date the Secretary prepares the trade statement or return, shall be treated as an amended tax return.
History —Jan. 31, 2011, No. 1, § 6051.05, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33206 - Power to administer oaths and take statements

(a) Officials and employees of the Department of the Treasury. — Any official or employee of the Department of the Treasury is hereby empowered to administer oaths and take statements concerning any phase of the application of this Code under his/her charge, or in any other case in which by law or regulations approved thereunder, administering such oaths and taking such statements is authorized.
(b) Other persons. — Any oath or statement required or authorized by this Code or any regulations thereunder, may be administered or taken by any person authorized to administer oaths of a general nature under the laws of the Government of Puerto Rico, the United States, or any state, territory, or possession of the United States, or the District of Columbia, where such oath is administered or such statement is taken, or by any United States consulate official. This subsection shall not be construed to be an exclusive listing of the persons who may administer such oaths or take such statements.
History —Jan. 31, 2011, No. 1, § 6051.06, 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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33207 - Final agreements

(a) Power.— The Secretary or his/her authorized representative is hereby empowered to enter into written agreements with any person concerning the liability of such person, or of the person or estate on behalf of which he/she is acting, related to any taxes imposed by this Code for any taxable period. Provided, that in a final agreement, the Secretary shall not:
(1) Accept, after June 30, 2016, payment of future taxes that are not owed by the taxpayer at the time of the execution of the final agreement;
(2) grant or apply to a transaction covered by the final agreement preferential rates or lower rates than those established by this Code or in any special law applicable thereto;
(3) grant or apply deductions or tax credits that are not allowed under this Code or any applicable special law;
(4) classify or apply as overpayment an amount other than previously paid taxes;
(5) extend limitation periods, except as allowed in this Code;
(6) cancel interests or surcharges, except as allowed in this Code;
(7) modify the basis or the amount of the gain on the sale of assets, in a manner that is contrary to the provisions of this Code;
(8) exempt from the requirement of filing returns, unless the return is part of or accompanies the final agreement; or
(9) execute agreements regarding matters or issues over which he/she is not expressly authorized to exercise discretion.
(b) Purpose.— Such agreement, once executed, shall be final and conclusive, and except when proven that there was fraud or deceit, or misrepresentation of a pertinent fact:
(1) The case shall not be reopened concerning the terms agreed upon, nor shall the agreement be modified by any official, employee, or agent of the Government of Puerto Rico, and
(2) Such agreement, or any determination, assessment, charge, payment, reduction, refund, or credit made thereunder shall not be nullified, modified, rendered ineffective, or overlooked in any lawsuit, action, or proceeding.
(c) Penalties.— The penalties for violations regarding final agreements are set forth in § 6030.[sic] of this title.
History —Jan. 31, 2011, No. 1, § 6051.07, retroactive to Jan. 1, 2011; Sept. 30, 2015, No. 159, § 34.