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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter B - General Excise Taxes (§§ 33031 — 33032) › § 33031 - Credits or refunds of taxes paid in excess or unduly paid

(a) When a taxpayer believes that he/she has paid or has been charged unduly or in excess of the owed amount of taxes imposed by §§ 31601 et seq. of this title, he/she may make a written request to the Secretary for a refund or credit on such amount within such term and pursuant to the proceedings established in this part. Sections 261 and 262 of this title, shall be used as a supplement in refund claim proceedings established under this part.
(b) Any air or sea cargo carrier authorized to pay excise taxes in advance in representation of his/her clients and end receivers and who has posted a satisfactory bond with the Secretary to secure payment of the amount of excise taxes to that effect, may claim a credit for taxes paid on returned items by reason of undue payment or payment in excess against any taxes imposed by §§ 31601 et seq. of this title, by then enforceable from the carrier, and any remainder shall be immediately refunded to such carrier. The Secretary may arrange for such credits to be granted by adopting regulations to that effect.
(c) The Secretary may, motu proprio, after having determined that the taxpayer was burdened on account of paying such taxes, grant to a taxpayer a refund or credit on any amount that, in his/her judgment, the taxpayer has paid unlawfully or unduly or in excess of the proper amount.
(d) No refund or credit shall be granted unless the person shows to the satisfaction of the Secretary that he/she was financially burdened on account of paying such taxes. Furthermore, no refund shall be granted after four (4) years have elapsed from the date the taxes were paid, nor shall the amount thereof exceed the portion that has been paid during the four (4) years immediately preceding the date the refund was granted.
(e) When the Secretary finds a request for a refund or credit to be in order, or when, motu proprio, he/she determines that the taxpayer has made an undue payment or a payment in excess, he/she shall investigate whether the taxpayer has any enforceable tax debts under this Code or the Puerto Rico Internal Revenue Code of 1994, and he/she shall apply, as credit on such debt, the amount that would correspond as refund. Any remainder that may result or the amount of taxes unduly paid or paid in excess when the taxpayer has no tax debts shall be immediately refunded to the taxpayer. If there is more than one enforceable tax debt, the Secretary shall apply the refund on the debts in strict order by their expiration date, beginning by the oldest debts and applying the amount as credit, firstly, on any interest, surcharges, and penalties.
(f) In those cases in which the Secretary denies totally or partially a request for refund or credit, he/she shall so notify the taxpayer via certified mail. The provisions of § 33061 of this title shall apply on denials by the Secretary, in whole or in part, of requests for refund or credit pursuant to this section.
(g) When the Secretary concludes that a refund has been made by mistake, he/she may reconsider the case and reliquidate the taxes, denying the refund and notifying the taxpayer that there is a deficiency in such manner and pursuant to such proceedings as established in § 33002 of this title.
History —Jan. 31, 2011, No. 1, § 6022.01, retroactive to Jan. 1, 2011.