2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter I - General Provisions (§§ 2271 — 2271c) › § 2271c - Faculties and powers

(a) Authority to inspect. — Authorized officials and employees of the Company are hereby authorized to intervene and/or summon to appear before the Company any person who violates any provision of this chapter or the regulations approved thereunder.
(b) Authority to initiate legal proceedings. — The Puerto Rico Tourism Company shall be authorized to initiate any legal proceeding necessary for the collection of the tax.
(c) Authority to approve regulations. — The Company shall have the power to adopt the regulations that it deems necessary for the implementation of this chapter, and the same shall have the force of law. Said regulations shall become effective upon compliance with the applicable provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act.
(d) Authority to require bonds. — The Company may require taxpayers to file credible evidence that they have posted a bond to guarantee timely payment of the obligations imposed by this chapter. The bond shall be required in the amount the Company deems reasonably necessary to guarantee payment of the tax and whatever surcharges, interests, penalties, or administrative fines are imposed on such tax as a result of violations to the provisions of this chapter and/or its regulations.
(e) Examination of accounts, registries, books, and premises. — The Company, through its officials and employees, shall have the right to inspect and review all the information, accounts, registries, entries, and documents related to the payments to be made by the hoteliers with respect to the tax and the distribution of such funds. The Company may enter and examine the premises and documents of any taxpayer. The Company shall also be able to require, access, and/or use any information or document in the possession of any instrumentality of the Commonwealth of Puerto Rico or political subdivision thereof.
(f) Audits. — The Company shall have the power to carry out audits to supervise compliance with this chapter and the regulations approved thereunder related to the payments of the room occupancy rate made by the hoteliers.
(g) Reports. — The Company may require of every taxpayer the filing of the audited financial reports it deems necessary in pursuing the purposes of this chapter.
(h) General investigative powers. —
(1) The Company shall have the power and authority to summon and interview witnesses, administer oaths, take statements or compel the presentation of books, papers, and documents that it deems necessary and pertinent, in any proceeding that it may hold for the purpose of exercising its powers and duties.
(2) The Company may order the taxpayers to pay for the expenses, costs, and fees for professional and consulting services incurred in the investigations, studies, hearing, or any other proceeding held by the Company relating to the provisions of this chapter.
(3) The Company may order any taxpayer to pay any other expense caused by temerity [sic] that the Company is forced to incur due to noncompliance with or violation of this legislation.
History —Sept. 9, 2003, No. 272, §§ 5—12, eff. 180 days after Sept. 9, 2003.