2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART I - Preliminary Provisions (§§ 30011 — 30022) › Chapter 1002 - Taxpayer Bill of Rights (§§ 30021 — 30022) › § 30021 - Taxpayer rights

In interviews, investigations, claims for tax refund and credit, and other matters that are carried out by the Department of the Treasury, hereinafter the “Department”, every taxpayer shall be entitled to:
(a) Receive a fair, proper, and unbiased treatment by all officials and employees of the Department during any proceedings carried out at the Department.
(b) Have the confidentiality of the information furnished to the Department by the taxpayer or the person authorized to act on his/her behalf guaranteed. No person outside the Department who is not authorized by the taxpayer, except as expressly allowed under the Internal Revenue Code for a New Puerto Rico, shall have access to such information. The taxpayer shall also be entitled to know the purpose for which such information is requested, the use to be given thereto, and the consequences of failing to provide the same. In the case of information requested by the Department which is incidental to an investigation for purposes of determining the tax liability of the taxpayer, such information shall be used solely for such purposes, and only relevant information in connection with the case under investigation shall be requested.
(c) Require that every interview be carried out at a reasonable time and place, in coordination with the official or employee of the Department.
(d) Have the interview or investigation not be utilized to harass or intimidate the interviewee in any way.
(e) At the beginning of an investigation, receive a clear and simple explanation of the procedure to which he/she will be submitted and the rights to which he/she is entitled.
(f) Be assisted by an attorney, accountant, certified public accountant, or any person authorized to represent registered taxpayers before the Department, or authorized by law, subject to the provisions of subsection (n) of this section.
(g) Be informed, prior to the interview, investigation, administrative hearing, or any other proceedings, of the intent to record the same and to be provided with an exact copy of that recording at his/her request, subject to payment of its cost.
(h) Be notified of the nature of his/her tax liability as part of the procedures carried out by the Department with the purpose of determining such responsibility.
(i) In the event that he/she might be exposed to a criminal action, be advised of his/her right not to incriminate him/herself through his/her own testimony, to remain silent, and not to have this taken into account nor have it taken against him/her.
(j) Consult, at any time during the interview or tax proceeding, with an attorney, public accountant, or agent authorized to represent him/her before the Department, or to end the interview even after it has begun.
(k) Be notified in writing of any adjustment made by the Department as a result of a tax investigation when this involves adding interest, penalties, and surcharges, as provided by law, as well as the exact amount of the adjustment and the grounds for such changes.
(l) Pay the corresponding tax in accordance with the law; if unable to make such payment in full within the time required, the taxpayer shall be entitled to request an installment plan.
(m) Waive the rights described above if this waiver is made voluntarily and knowingly.
(n) Execute a written power of attorney to any registered person authorized to represent taxpayers before the Department, or legally authorized to represent him/her during an interview or tax proceeding, which person shall receive treatment equal to that of the taxpayer for purposes of the interview. The Department shall notify the taxpayer if the person is responsible for unreasonable delays or negligence in connection with the investigation, in order for the taxpayer to be able to take the necessary corrective action to protect his/her interests.
(o) Not be discriminated against by reason of race, color, sex, birth, origin or social condition, nor for political or religious ideas, or association with any taxpayer or person whom he/she represents. It shall be guaranteed that no records which contain tax information for these purposes shall be maintained.
Nothing set forth in this section should be construed as a limitation of the powers of the Secretary to carry out investigations, provided that these are carried out without violating the constitutional rights of the taxpayer or the person who represents him/her.
History —Jan. 31, 2011, No. 1, § 1001.01, retroactive to Jan. 1, 2011.