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 1064 - Special Provisions (§§ 33111 — 33199) › Subchapter F - Value-Added Tax (§§ 33191 — 33199) › § 33192 - Penalties relating to exemptions

(a) Fraudulent exemption claim.— Any taxpayer who fraudulently and with the intent to evade his/her tax liability furnishes to a merchant or to any agent of the Commonwealth of Puerto Rico, a full exemption certificate, exempt purchase certificate, eligible merchant certificate, zero-rate certificate of exemption for manufacturing plants or any other documents that attest to his/her right to exemption or exception in relation to the tax on goods or services that is not intended for his/her use, shall be liable for the payment of taxes, interest, and surcharges, plus a penalty of two hundred percent (200%) of the tax on sales and goods for each certificate of any kind presented in the sale of a good or service.
(b) Fraudulent credit or refund claim.— Any merchant who fraudulently and with the intent to evade his/her tax liability fraudulently claims a credit or refund under §§ 32242, 32243 and 32244 of this title shall be liable, in addition to the payment of the tax, interest, and surcharges, for the payment of a penalty equal to double the credit or refund unlawfully claimed.
(c) Forgery of a full exemption certificate, exempt purchase certificate, eligible merchant certificate, zero-rate certificate of exemption for manufacturing plants.— Any person who in any way forges a full exemption certificate, exempt purchase certificate, eligible merchant certificate, zero-rate certificate of exemption for manufacturing plants or who knowingly holds any of the forged certificate mentioned above, shall be subject to a penalty of ten thousand dollars ($10,000) for every forged certificate in his/her possession.
(d) For failure to require and keep a copy of the a full exemption certificate, exempt purchase certificate, eligible merchant certificate, zero-rate certificate of exemption for manufacturing plants.— Any merchant who fails to require or keep a copy of the full exemption certificate, exempt purchase certificate, eligible merchant certificate, zero-rate certificate of exemption for manufacturing plants or any other document that attests to his/her right to exemption of the tax on sales and goods, or to claim a zero (0) rate, as provided in §§ 32211 and 32213 of this title, shall be liable for the payment of the tax, interest, and surcharges, plus a penalty of fifty percent (50%) of the tax.
(e) Failure to notify sale of a taxable good or service or subject to a zero-percent (0%) rate, failure to require proof of payment of the value-added tax or the right to exemption.— Any person who has availed him/herself of the exemptions or the zero-percent (0%) rate provided in §§ 32211 and 32213 of this title, and sells, transfers, or otherwise alienates the taxable good or service that enjoyed the exemption or exception granted and fails to comply with the provisions of §§ 32211 and 32213 of this title, shall be subject to a penalty of five hundred dollars ($500) for each taxable good sold, transferred, or otherwise alienated.
(f) Failure to pay the value-added tax as a result of exemptions or the application of the zero-percent (0%) rate.— Any person who acquires a good or service that enjoyed an exemption granted under §§ 32211 and 32213 of this title, and fails to pay taxes under the provisions of §§ 32211 and 32213 of this title, shall be liable for the payment of taxes and a penalty of fifty percent (50%) of value-added tax.
History —Jan. 31, 2011, No. 1, added as § 6046.02 on Sept. 30, 2015, No. 159, § 33.