2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter I - General Provisions (§§ 2271 — 2271c) › § 2271a - General powers

For purposes of the application and administration of this chapter, and in addition to any other duties and powers established hereunder, the Company shall have the power to:
(a) Determine, assess, impose, collect, enforce, regulate and distribute the tax.
(b) The Company shall have the power to enforce, regulate, investigate, intervene and sanction the persons subject to the provisions of this chapter.
(c) The Company shall have the power to impose administrative fines and other sanctions under this chapter.
(d) The Company shall have the power to conduct investigations and interventions; to require any type of information necessary for the adequate performance of its powers; to direct or petition the courts to order that activities or acts that attempt against the purposes of this chapter be ceased [sic]; to impose and direct payment of costs, expenses and attorney fees, as well as the payment of costs and fees for other professional and consultative services incurred in the investigation, hearings and procedures conducted before the Company and to direct the performance of any act in compliance with the provisions of this chapter.
(e) Examine any records, documents, premises, real estate or any other material related with transactions, business, or activities subject to the tax including, without limitation, folios, accounting books, bank statements, income tax returns, room revenue reports and financial statements; Provided, however, That for the Company to examine the income tax returns filed by the taxpayers with the Department of the Treasury, the Company must comply with the requirements established by Secretary of the Treasury in the applicable regulations. Every person in charge of any establishment, premises, real estate or object subject to examination or investigation shall facilitate any examination the Company requires. When the owner or person in charge of an establishment, premises, real estate or object subject to examination or investigation is not present, this fact will not constitute sufficient cause to prevent said examination.
(f) Require and review the payment and adequacy of the bonds to be provided by the taxpayers pursuant to the provisions of this chapter and the regulations approved thereunder.
(g) Retain for a period of time as shall be necessary, any documents obtained or provided in accordance with this chapter for use of the same in any investigation or proceeding that may affect the Company, pursuant to the provisions of this chapter or the regulations approved thereunder.
(h) Certify declarations, tax returns or other documents related to the administration and application of this chapter.
(i) Draft, approve and adopt any rules and regulations necessary for the administration and application of this chapter, pursuant to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedure Act.”
(j) Delegate on any official, officer or employee of the Company those faculties and duties considered necessary and convenient to carry out any function or authority this chapter confers.
(k) Appoint examining officials to conduct administrative hearings, who shall have the power to issue orders and resolutions. The functions and adjudicative procedures applicable to these examiners shall be established by the Company through regulation[s] approved for said purposes.
History —Sept. 9, 2003, No. 272, § 3, eff. 180 days after Sept. 9, 2003.