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) › § 33342 - Authority to exempt from paying excise taxes, from paying sales tax, and to extend deadlines for actions concerning taxes by reason of disaster as declared by the Governor of Puerto Rico

(a) Exemption from excise taxes. — In the event of a disaster as declared by the Governor of Puerto Rico, the Secretary is empowered to issue an administrative order to exempt persons responsible for the payment of excise taxes imposed by Part IV of this subtitle on the following items:
(1) Basic commodities introduced into the Island, to be donated to persons affected by the disaster, and
(2) items to be used in cleanup and reconstruction works on areas affected by the disaster, provided, that such items are used and returned to their source abroad within one (1) year from their date of introduction.
(b) Exemption from payment of sales and use tax. — In the event of a disaster as declared by the Governor of Puerto Rico, the Secretary is empowered to issue an administrative order to exempt from payment of the sales and use tax established in §§ 32001 et seq. of this title, any taxable items acquired by taxpayers who are natural persons affected by the disaster, which items constitute basic commodities required to restore, repair, and supply the needs and damages caused by such disaster.
(c) Extension of deadlines for certain actions regarding taxes. — In the event that the Secretary determines that taxpayers have been affected by a disaster as declared by the Governor of Puerto Rico, the Secretary shall establish by administrative order a reasonable term that shall not exceed thirty (30) days, during which term he/she shall consider, in determining the tax liability of affected taxpayers (including any penalty, additional amount, or additions to taxes), whether such taxpayers conducted any of the following actions within the deadlines established in the Code:
(1) Filing any income tax return or statement (except for income taxes withheld at the source), excise taxes, sales and use tax, estate taxes, or gift taxes;
(2) paying income taxes (except for income taxes withheld at the source), excise taxes, sales and use tax, estate taxes, or gift taxes or any installment to pay such taxes;
(3) applying for a credit or refund regarding any tax imposed by the Code, or
(4) acquiring or renewing any internal revenue license required by the Code.
(d) Disaster as declared by the Governor of Puerto Rico. — For purposes of this section, the term “disaster as declared by the Governor of Puerto Rico” means any disaster that, with regards to the area where the taxpayer resides, results in a subsequent designation by the Governor of Puerto Rico as an area whose residents are eligible for assistance under disaster assistance programs of the Government of Puerto Rico. In the case of taxpayers who are not natural persons, residence shall be determined in reference to the location of the main trade or business.
History —Jan. 31, 2011, No. 1, § 6080.12, retroactive to Jan. 1, 2011.