2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART V - Sales and Use Tax (§§ 32001 — 32171) › Chapter 1044 - Terms and Means of Payment (§§ 32091 — 32104) › Subchapter A - Returns and Reports (§§ 32091 — 32092) › § 32092 - Monthly sales and use tax return

(a) In general.— In order to determine the amount of the sales tax to be paid under this part, all merchants must file a monthly sales and use tax return and, except as provided through regulations pursuant to § 32103 of this title, shall remit to the Secretary the sales tax not later than the tenth (10th) day of the month following the month on which said taxes were collected, using the forms prepared and supplied by the Secretary. Said return shall show, separately for each municipality, the leases, admissions, gross sales, or purchases, as the case may be, that may arise from all taxable leases, admissions, sales or purchases, deposits of the sales tax, credits during the preceding month, and any other information the Secretary may require through regulations.
(b) Any person who has purchased taxable items subject to the use tax, except for taxable items covered by subsection (c) of this section, shall file a monthly sales and use tax return and shall remit the tax to the Secretary not later than the tenth (10 th) day of the month following the month in which the transaction subject to taxation was carried out in the forms prepared and supplied by the Secretary.
(c) Any person who imports into Puerto Rico taxable items subject to the use tax shall file a declaration pursuant to § 31630 of this title. Said declaration shall be filed on the deadline for the corresponding tax payment. The Secretary may prescribe the form and manner in which taxpayers, holding a merchant registration certificate, may post a bond for, or pay the corresponding use tax for the taxable items imported into Puerto Rico. If a person is unable to furnish evidence of being a reseller or holding an exemption, it shall be presumed that all items imported are subject to the use tax and shall pay such use tax.
(d) The Secretary shall accept all returns as filed on time if postmarked not later than the tenth (10th) day of the month following the month in which said taxes are collected or the month following the month in which the transaction subject to taxation was carried out, as the case may be. Should the tenth (10th) day fall on a Saturday, Sunday, or Federal or Commonwealth holiday, the returns shall be accepted if they are postmarked the following business day. Those returns the Secretary may require through regulations to be filed through electronic means must be received not later than the tenth (10th) day of the month following the month in which said taxes are collected or the month following the month in which the transaction subject to taxation was carried out, as the case may be.
(e) Any merchant required to remit the sales tax through electronic transfer of funds, and any merchant required by the Secretary through regulations, circular letter, or administrative determination of a general nature, shall file the monthly sales and use tax return through electronic means. The acceptable transfer method regarding the form and content of the electronic information exchange, the circumstances under which an electronic information exchange shall serve as substitute for the filing of the tax form, and the means, if any, through which taxpayers shall receive confirmation, shall be established by the Secretary through regulations, circular letter, or administrative determination of a general nature. The Secretary shall accept said returns as having been filed on time if said transmission is initiated and accepted not later than the tenth (10th) day of the month following the month in which said taxes are collected.
(f) The Secretary may relieve the merchant from the requirement of making an electronic information exchange transfer because of problems with the computer system of the merchant or of the Department. To obtain said relief, the merchant must prove in writing to the Secretary that said circumstances exist.
(g) Except as provided in subsection (g) of this section, for purposes of the segregation by municipality of the information required in the return according to subsection (a) of this section, the sale of taxable items shall be deemed to have taken place in the municipality where the premises or other place of business of the merchant is located.
(h) In case of the sale of telecommunications, or cable or satellite television services, the determination of the municipality where the sale takes place shall be made using the address of the client to whom the services are billed.
History —Jan. 31, 2011, No. 1, § 4041.02, retroactive to Jan. 1, 2011; June 30, 2013, No. 46, § 5.