reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 284 - Procedure for appeal in tax cases—Remedies of Commonwealth and its officials

All remedies and proceedings which the Commonwealth of Puerto Rico or any of the officials thereof may be entitled to file in the Court of First Instance shall be prosecuted according to the laws applicable thereto.
History —May 10, 1949, No. 235, p. 732, § 4, eff. July 1, 1949.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 285 - Procedure for appeal in tax cases—Competence, rights and obligations not affected

Sections 281—285 of this title shall not be construed in the sense of extending or limiting the jurisdiction or competence of the Court of First Instance of Puerto Rico, nor the rights granted to or the obligations imposed by law on the taxpayers, the Commonwealth of Puerto Rico, or the officials of the Commonwealth of Puerto Rico.
History —May 10, 1949, No. 235, p. 732, § 5, eff. July 1, 1949.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 287 - Procedure in tax cases—Fees; internal revenue stamps; refund to successful taxpayer

Every taxpayer who institutes any complaint according to the terms of §§ 286—289 of this title, shall affix to and cancel thereon internal-revenue stamps of the following values:
(a) When the excise taxes, imposts, fees or duties involved in the action, remedy, or proceeding exceed one hundred (100) dollars and do not exceed two hundred and fifty (250) dollars, three (3) dollars.
(b) When the amount exceeds two hundred and fifty (250) dollars and is not more than five hundred (500) dollars, five (5) dollars.
(c) When the amount exceeds five hundred (500) dollars, ten (10) dollars.
When the amount of taxes, excise taxes, imposts, or duties involved in the action, remedy, or proceeding, cannot be determined from the complaint, the schedule of fees in force in the Court of First Instance shall apply; Provided, That in case the taxpayer is finally successful in the matter the object of his complaint, he shall be entitled to have returned to him the amounts paid according to the schedule, in the proportion in which the decision of the Secretary of the Treasury has been reduced according to the amounts set forth above.
History —May 13, 1949, No. 328, p. 996, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 288 - Procedure in tax cases—Application of Rules and Code of Civil Procedure

Except as otherwise provided in §§ 286—289 of this title, all proceedings before the court, including the presentation and admission of evidence, shall be governed by the Rules of Civil Procedure promulgated by the Supreme Court of Puerto Rico and the applicable provisions of the Code of Civil Procedure.
History —May 13, 1949, No. 328, p. 996, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 289 - Procedure in tax cases—Appeal to the Supreme Court

In the cases where the applicable law requires as a prerequisite for appealing to the Supreme Court that the tax determined by the Court of First Instance be paid, the appeal shall be taken within the thirty (30) days following the date on which the Secretary of the Court of First Instance serves on the taxpayer and on the Secretary of the Treasury of Puerto Rico notice of the approval of the computation of the tax as determined by said court. In all other cases the appeal shall be taken within the thirty (30) days following the date of the filing in the record of the notice of final judgment.
History —May 13, 1949, No. 328, p. 996, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 290 - Legal counsel for taxpayers

On request, any taxpayer whose total taxes in any fiscal year, as fixed by the Secretary of the Treasury of Puerto Rico, do not exceed one hundred (100) dollars, shall be entitled to have the Administrative Director of the Office of Court Administration designate for him one of the Public Defendants of the Court of First Instance of Puerto Rico so that the latter may render him legal counsel and representation services in appeal proceedings before said Court in all cases in which the taxpayer may file application in writing to said Administrative Director, and, in the judgment of said official, the appeal involves an actual controversy of facts or of law. The Administrative Director of the Office of Court Administration shall by regulation prescribe the manner in which the services referred to in this section shall be rendered. The Court of First Instance shall provide said taxpayers expert assistance in the same manner hereinbefore provided as regards legal counsel and representation services.
History —Sept. 27, 1951, No. 1, p. 92, § 3; June 22, 1954, No. 75, p. 384.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 311 - Agencies for sale of internal revenue stamps

The Secretary of the Treasury is hereby authorized to designate agents for the sale of internal revenue stamps and any other securities or vouchers that the Secretary of the Treasury sells as provided by law, which, in his judgment are required by the needs of the public.
History —Apr. 12, 1917, No. 11, p. 124, § 1; May 9, 1942, No. 169, p. 886, § 2; Dec. 10, 1999, No. 331, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 312 - Agencies for the sale of internal revenue stamps—Stamp agents; bonds and accounts

Any person who is appointed hereinafter as an agent for the sale of stamps pursuant to § 311 of this title, shall post a bond or a letter of credit in behalf of the Secretary of the Treasury, in the amount and under the terms determined by him/her. The agents shall also be bound to render an account of the stamps and vouchers they sell; present the required reports, and shall be subject to the inspection of the documents related to their actions as agents, their offices, and the fines and penalties established in § 316b of this title. Provided, That the application of the requirements and the inspections referred to in this section, shall be limited to the agents who specifically consent to them through the contract granted by the Department of the Treasury, to act as agents for the sale of stamps, and shall not be extended to the users of the system for the acquisition of the stamps.
History —Apr. 12, 1917, No. 11, p. 124, § 2; Dec. 10, 1999, No. 331, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 313 - Agencies for the sale of internal revenue stamps—Compensation of stamp agents

The compensation, if any, for the services rendered as an agent for the sale of stamps, shall be granted by the Secretary of the Treasury, taking into consideration the probable volume of sales of said agents during each calendar month, their location, investment, and other factors that the Secretary of the Treasury shall establish through regulations. Provided, That the agents for the sale of stamps may charge the public for the services they render, provided that they do not receive any compensation from the Department of the Treasury for performing said tasks.
History —Apr. 12, 1917, No. 11, p. 124, § 3; May 9, 1942, No. 169, p. 886, § 2; Dec. 10, 1999, No. 331, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 315 - Agencies for the sale of internal revenue stamps—Discontinuance of stamp agency

The Secretary of the Treasury shall have the power to withdraw his authority from any of the agents who sell stamps, when, in his/her judgment, it is merited in the public interest.
History —Apr. 12, 1917, No. 11, p. 124, § 4; Dec. 10, 1999, No. 331, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 316 - Agencies for the sale of internal revenue stamps—Appropriation for salaries

In order to enforce the provisions of § 313 of this title, the amount needed to cover the compensation of the agents is hereby appropriated from any general funds in the Treasury of Puerto Rico, not appropriated for other purposes.
History —Apr. 12, 1917, No. 11, p. 124, § 5; May 9, 1942, No. 169, p. 886, § 2; Dec. 10, 1999, No. 331, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 316a - Procedures—Requirements

The Secretary of the Treasury shall establish the procedures and shall promulgate any regulations needed to enforce the provisions of §§ 311—316b of this title. However, said procedure must include, as a requirement for the users of the electronic stamp selling system, that they consent, under contract, to the inspection and/or seizure of the meters or the printers of the stamps by the Secretary of the Treasury or the agents designated to such ends, provided that the Secretary deems that said action is needed to safeguard the public interest and funds. Provided, That the inspection and seizure thus authorized, and whose contractual consent is required by §§ 311—316b of this title, shall be limited to the electronic printer or meter and shall not be extended to the computers or other areas of the office, except by prior court order.
History —Apr. 12, 1917, No. 11, added as § 6 on Dec. 10, 1999, No. 331, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 316b - Penalties

In addition to any other pertinent administrative action, any failure to comply with the provisions of §§ 311—316b of this title or its regulations, shall bring about a penalty that shall not exceed three thousand dollars ($3,000) for each noncompliance. Provided, That any obdurate, repetitious conduct in violation of §§ 311—316b of this title or its regulations, or intended to defraud the Treasury, could entail a fine that shall not exceed ten thousand dollars ($10,000) for each noncompliance, and will automatically bar his/her functions as a designated agent, and he/she shall not be able to work in any capacity in the Department of the Treasury. The Secretary of the Treasury shall establish by regulations the administrative procedure that shall be followed to appraise and collect the sums imposed through these sanctions, which shall comply with the provisions of § 2151 of Title 3, for the formal adjudicative hearings. The Secretary of the Treasury shall also establish, through regulations, the definitions and specific conduct that would bring about the imposing of the fines mentioned above. The abovementioned fines shall not limit the power of the State to pursue any legal action under Title 33.
History —Apr. 12, 1917, No. 11, added as § 7 on Dec. 10, 1999, No. 331, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 331 - Partial payment of property and income taxes

The Secretary of the Treasury is hereby authorized to accept total or partial payments for outstanding income taxes owed, plus surcharges and interest accrued thereby until the full payment thereof, and said payments shall be applied to the oldest debt assessed in strict order of maturity. For the purposes of this chapter, the term “partial payment” does not include the withholding at source of amounts under the provisions of the Income Tax Act of 1954 or of the Puerto Rico Internal Revenue Code of 1994 nor the amounts payable by a taxpayer under the provisions of Sections 56, 59 and 61 of said Income Tax Act and Sections 1056, 1059 and 1062 of said Internal Revenue Code.
History —Apr. 10, 1964, No. 8, p. 38, § 1; June 18, 1974, No. 72, Part 1, p. 273, § 1; Dec. 11, 1997, No. 137, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 332 - Advance payment

The Secretary of the Treasury is further empowered to accept advance payments for the purposes mentioned in § 331 of this title, even when the taxes are not yet due or assessed.
History —Apr. 10, 1964, No. 8, p. 38, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 333 - Payment plans

The Secretary of the Treasury may, at his/her discretion, grant payment plans for outstanding taxes plus surcharges and interest accrued and to be accrued until the full payment thereof. Taxes paid through payment plans granted under this section shall accrue interest at a rate of ten percent (10%) per annum during the effectiveness of said payment plans.
History —Apr. 10, 1964, No. 8, p. 38, § 3; July 23, 1974, No. 175, Part 2, p. 17, § 1; June 22, 1975, No. 53, p. 122, § 1; Dec. 11, 1997, No. 137, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 334 - Conditions of plan; compliance

It shall be a condition of every payment plan to promptly pay the current taxes on their due date. As long as the taxpayer is faithfully complying with the terms of the plan, the prompt payments of the current taxes shall be applied to the corresponding taxable year.
History —Apr. 10, 1964, No. 8, p. 38, § 4; Dec. 11, 1997, No. 137, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 335 - Registration of plan; lien; security

The Secretary of the Treasury is hereby empowered to submit to the Property Registrars and the latter are hereby directed to register the total of the debt included in the payment plans authorized by this chapter as liens on any property of the debtor, in order to guarantee the fulfilment of the contracted obligation. The lien so registered shall remain in effect until the debtor shall have paid his debt in full. The Secretary of the Treasury may also require from the taxpayer to whom a payment plan is granted the security of the deferred debt when he deems it convenient for the proper protection of the public interests.
History —Apr. 10, 1964, No. 8, p. 38, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 336 - Failure to fulfill obligations

Should the taxpayer fail to fulfill any of the obligations contracted in accordance with this chapter, the debt shall be considered due and shall be collected following the procedure which the Secretary of the Treasury may deem most convenient.
History —Apr. 10, 1964, No. 8, p. 38, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 337 - Construction

This chapter shall in no way affect any efforts at collection, payment plan, or proceeding adopted by the Secretary of the Treasury for the collection of delinquent taxes; neither shall it affect the right of the Secretary of the Treasury to enforce collection of taxes due through attachment and sale at public auction of the property of the debtor, in the manner determined in the Political Code.
History —Apr. 10, 1964, No. 8, p. 38, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343) › § 341 - Enforcement of taxes of other states by courts of Puerto Rico

The courts of Puerto Rico shall acknowledge and execute the tax liability arising from any taxes owed by any natural or [juridical] person, which have been legally levied by virtue of the laws of any state, provided the same acknowledment is accorded by law of such state to the taxes levied by the Commonwealth of Puerto Rico. The chief executive of any state is hereby authorized to bring the pertinent action before the courts of Puerto Rico.
History —Apr. 5, 1952, No. 26, p. 64, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343) › § 342 - Enforcement of taxes of Puerto Rico in courts of other states

The Governor of Puerto Rico, represented by the Secretary of Justice, or his delegate, is hereby authorized to bring before the courts of any state the pertinent actions for the collection of taxes owing to the Commonwealth of Puerto Rico.
History —Apr. 5, 1952, No. 26, p. 64, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343) › § 343 - Definitions

As used in §§ 341—343 of this title, the following terms shall have the following meanings:
(a) State. — Means any state, territory or possession of the United States of America.
(b) Taxes. — Shall include taxes, penalties, interest, fines, surcharges, and license fees.
History —Apr. 5, 1952, No. 26, p. 64, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352 - Authority of Secretary

The Secretary of the Treasury or his authorized representatives shall collect all the contributions, licenses and taxes fixed under the different tax laws of the Commonwealth of Puerto Rico. The Secretary of the Treasury shall have the faculty to establish the penalty provided in § 352a-1 of this title for each check or draft remitted for the payment of said contributions, licenses or taxes and which is returned unaccepted by the financial institutions.
History —July 13, 1978, No. 46, p. 513, § 1; Dec. 6, 1993, No. 102, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352a - Method and time for collection

(a) If the method and time for collecting a tax, license or excise are not fixed by law, the Secretary of the Treasury is authorized to establish them by means of regulations according to the laws to such effect.
(b) Discretionary method.—Notwithstanding that the method of collecting any tax, license or excise fixed by the different tax laws of the Commonwealth of Puerto Rico is established therein, any of such taxes, licenses or excises may be collected by the Secretary of the Treasury by receiving the payment in cash, bonds, internal revenue stamps, drafts, checks, whether personal, manager’s or certified, credit or debit card, electronic cash transfers and other negotiable instruments, using those methods that may be necessary to establish a complete and adequate system for the collection of contributions, licenses, taxes or excises, as established by regulations.
(c) Use of banks and trust companies.—The Secretary of the Treasury may authorize any bank, savings and loan association or trust company doing business in Puerto Rico, which has been designated as a depositary of public funds, to receive the payment of any tax, license or contribution fixed by the various tax laws of the Commonwealth of Puerto Rico in such manner, time and conditions as prescribed by him. Provided, That, to such effect, he shall prescribe the method, time and conditions under which the receipt of said contributions, licenses and taxes by banks, savings and loan associations and trust companies shall be considered as paid to the Secretary of the Treasury shall not furnish or reveal any information to the banks, savings and loan associations or trust companies that the taxpayer has not previously authorized in writing to be revealed or furnished, except in those cases in which said information is available by law to the general public.
History —July 13, 1978, No. 46, p. 513, § 2; Dec. 6, 1993, No. 102, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352a-1 - Penalties

The Secretary of the Treasury, or his authorized representatives, shall impose a penalty for each check or money order returned unaccepted by the financial institution involved and which has been issued in payment of any contribution, license fee or tax. Said penalty may be condoned if it is found that the return is due to reasonable causes. The penalties to be imposed are as follows:
(1) Five percent (5%) of the amount of said check or money order, or twenty-five (25) dollars, whichever is greater if the check or draft that has not been accepted by the financial institutions, is for an amount which does not exceed ten thousand (10,000) dollars.
(2) Ten percent (10%) of the amount of the check or money order that has not been accepted by the financial institution if it is in excess of ten thousand (10,000) dollars.
Said penalties shall be imposed by the Secretary of the Treasury, or his authorized representatives, after the Government Development Bank has redeposited said check or money order.
When the returned check or money order is for the payment of a tax with a discount, said right shall be lost and the penalty shall be determined on the basis of the original tax.
Said penalties shall be added to the contribution, tax or license that would have been paid with the check or money order that is not accepted by the financial institution and shall be collected at the same time, in the same way and as part of the tax. If the tax had already been paid prior to the imposition of the penalty, it shall be collected in the same way as the tax. The penalty provided in this section shall be in addition to any other administrative action that may proceed, shall apply separately for each check or money order that is not accepted by the financial institution, and shall be apart from any other additions, interest, late charges or penalties established in the tax laws, for failure to meet the tax liability.
History —July 13, 1978, No. 46, p. 513, added as § 3 on Dec. 6, 1993, No. 102, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352b - Regulations

The Secretary of the Treasury is hereby authorized to prescribe the rules and regulations needed for the implementation of this chapter.
History —July 13, 1978, No. 46, p. 513, § 3, renumbered as § 4 on Dec. 6, 1993, No. 102, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353 - Collection of bad debts; withholding

The Secretary of the Treasury is hereby authorized to withhold each fiscal year, 7 1 / 2 % of the total revenues collected corresponding to bad debts in excess of the base, which shall be equivalent to the total collections of bad debts corresponding to fiscal year 1998—99. Said base shall be increased annually by 3%. The determination of the base excludes the deposits to the Secretary’s account deriving from the efforts of private collectors who shall make efforts to collect as authorized by § 353b of this title.
History —June 8, 2000, No. 95, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353a - Use of funds

The funds withheld by the Secretary of the Treasury shall be used to grant productivity bonuses to the officials of the Department of the Treasury; to hire services that support and assist in the collection of bad debts, to defray any expense or carry out any investment related to the efforts to collect bad debts as well as improve its systems or physical facilities, modernize service facilities, digitize processes and documents, implement measures to improve operational and oversight efficiency and effectiveness, evaluate reforms and changes in the tax systems and to defray other expenses, as appropriate, to assure compliance by the Department of the Treasury with its ministerial duties.
History —June 8, 2000, No. 95, § 2; Dec. 5, 2013, No. 143, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353b - Collection of bad debts—Authorized contract

The Secretary of the Treasury or his authorized representatives, are also authorized [to] contract any person or entity for the collection of bad debts.
History —June 8, 2000, No. 95, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353c - Bad debts—Definition

For the purposes of the collectors mentioned in § 353b of this title, the term “bad debts” shall mean tax debts assessed in accordance with Act No. 120 of October 31, 1994, known as the “Puerto Rico Internal Revenue Code of 1994”, and those of any other nature which, under the different laws of the Commonwealth of Puerto Rico, are the responsibility of the Secretary of the Treasury to collect, and which have become delinquent under the laws in effect.
History —June 8, 2000, No. 95, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353d - Procedure for collection—Assignment of accounts

The persons or entities contracted by the Secretary of the Treasury pursuant to § 353b of this title, shall not be able to collect tax debts from accounts that have not been previously assigned to them; Provided, That the determination of the accounts to be assigned for collection shall be made by a committee composed by the Secretary of the Treasury, the Assistant Secretary of Internal Revenues, and the Assistant Secretary of Legal Affairs of the Department of the Treasury. The accounts in question shall always be those whose collection was previously attempted unsuccessfully by the Secretary of the Treasury, and which exceed $250,000.00.
History —June 8, 2000, No. 95, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353e - Procedure for collection—Notification

Every taxpayer or debtor whose debt has been selected to be collected by virtue of the provisions of this chapter, must be previously notified of said intention by certified mail, granting him an additional opportunity to make the payment or object the debt in writing, or both, within a term of ten (10) working days as of the notice. If the taxpayer requests it in writing, he shall be granted an appointment with the Tax Collection Bureau of the Department of the Treasury for said purpose. Likewise, he shall be advised in said letter, that if the debt is not paid or disputed within the term thus granted, it shall be referred to a collector, as authorized by this chapter. If the debt needs to be referred to a collector authorized by this chapter, an additional charge shall be imposed which shall not exceed ten percent (10%) of the total debt thus referred.
History —June 8, 2000, No. 95, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353f - Information or necessary documents

The Department of the Treasury shall provide the collectors authorized by this chapter, concerning the information pertaining to all previous efforts to collect from the debtor and any other information or documents needed to collect. The collection mechanisms provided by the Secretary of the Treasury shall be available to the collectors.
History —June 8, 2000, No. 95, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353g - Receipt

The collector shall give the taxpayer or debtor an official receipt provided by the Secretary of the Treasury, when payment is made pursuant to this chapter.
History —June 8, 2000, No. 95, § 8.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353h - Commission for contracted collectors

The Secretary of the Treasury is hereby authorized to pay to the collectors contracted pursuant to this chapter, a commission that shall not exceed ten percent (10%) of the total sum collected, and which shall be in proportion to the indebted amount.
History —June 8, 2000, No. 95, § 9.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353i - Authorization of collector

The collections assigned by this chapter shall be done by the authorized collector in every case, who shall not delegate his authority to any natural or juridical person, company or society, including collection agencies or lawyers.
History —June 8, 2000, No. 95, § 10.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353j - Offer of payment

Any offer made by the debtor for the payment of a lesser amount than the total debt to be collected, shall be consulted with the Secretary of the Treasury before it is accepted.
History —June 8, 2000, No. 95, § 11.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353k - Deposit of collected funds

The collectors shall have two (2) working days to deposit the collected funds in the Internal Revenue Collector’s Office; when the payment is made by check, it shall be through a certified or manager’s check.
History —June 8, 2000, No. 95, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353l - Bonds

The collectors shall pay the bond required by the Secretary of the Treasury before beginning any collection procedure, in order to guarantee the faithful compliance of the obligations contracted with regard to the receipt, handling and transfer of money obtained in the collection of accounts. Said bond shall also respond for any loss or damage caused to any person due to noncompliance of the provisions of this chapter and of any instruction imparted by the Secretary of the Treasury related to the collection of the tax debt.
History —June 8, 2000, No. 95, § 13.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353m - Regulations

The Secretary of the Treasury is hereby authorized to establish the rules and regulations needed for the implementation of this chapter.
History —June 8, 2000, No. 95, § 14.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353n - Reports

The Secretary shall submit a report to the Legislature on the implementation of this act, one year after its effectiveness, which shall include among other things, the achievements reached by it in terms of the collections made, the commissions paid, the problems encountered by the implementation of this chapter, the claims or allegations of the taxpayers regarding the collections made and the resulting judicial claims suits related to the collection procedure, as well as any other information that is relevant to the evaluation of the chapter.
History —June 8, 2000, No. 95, § 16.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354 - Definitions

(a) Economic year. — Shall mean the fiscal year beginning on July 1st of each year and ending on June 30 of the following year.
(b) Demand for payment, attachment and sale of debtor’s property. — Shall mean the authority of the Secretary of the Treasury to attach and sell the property of a debtor as provided under the Code.
(c) Government Development Bank. — Shall mean the Government Development Bank for Puerto Rico.
(d) Code. — Shall mean the Puerto Rico Internal Revenue Code, Act No. 120 of October 31, 1994.
(e) Tax. — Shall mean income taxes levied under Subtitle A, B, C and D of the Code.
(f) Taxpayer. — Shall mean any person under the obligation to pay taxes to the Commonwealth of Puerto Rico.
(g) Department of the Treasury. — Shall mean the Department of the Treasury of Puerto Rico, established by Art. IV, Sec. 6 of the Constitution of the Commonwealth of Puerto Rico.
(h) Tax receivable. — Shall mean tax debts of any nature which, under the various laws of the Commonwealth of Puerto Rico, fall under the responsibility of the Secretary of the Treasury in terms of their collection, and which have become or could become tax receivables on or before June 30, 2008, pursuant to the laws in effect, including penalties, surcharges or interest. The term “tax receivable” shall not include deficiencies, as said term is defined in the Code, which have prescribed under the applicable provisions of the Code or under any other applicable law.
(i) Public entity. — Shall mean any agency, department, public instrumentality or political subdivision of the Government of Puerto Rico, including but not limited to any public corporation or its subsidiaries or affiliates.
(j) Date of sale or transfer. — Shall mean the date of execution of the contract or document whereby the tax receivable or the right to receive payments on account of tax receivables or any interest thereon is sold, assigned, exchanged, negotiated, disposed of, transferred or conveyed.
(k) Government Accounting Act. — Shall mean the Government Accounting Act, §§ 283—283p of Title 3.
(l) Person. — Shall mean any natural or juridical person.
(m) Eligible person. — Shall mean any person who meets the requirements established in § 354b of this title.
(n) Secretary of the Treasury. — Shall mean the Secretary of the Department of the Treasury.
(o) Sale or transfer. — Shall mean the sale, assignment, exchange, negotiation, transfer, disposal or conveyance.
History —July 20, 2008, No. 125, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354b - Eligible persons

(a) The Government Development Bank shall establish the eligibility requirements to be met by any person interested in buying or acquiring tax receivables or the right to receive payments on account of tax receivables or any interest thereon, including the following conditions:
(1) No person who owes any taxes to the Commonwealth of Puerto Rico, the municipalities, or its agencies or instrumentalities, shall be eligible.
(2) Any person who wishes to be found eligible shall submit before the Department of the Treasury:
(A) A sworn statement attesting that he/she meets all eligibility criteria established by law and by the Government Development Bank, and
(B) all documents needed to prove that said person is eligible.
(b) No buyer or acquirer of tax receivables or the right to receive payments on account of tax receivables or any interest thereon may otherwise convey or assign the tax receivable acquired or said right to receive payments on account of tax receivables or any interest thereon to persons identified as non-eligible persons, as provided in the above clauses of subsection (a) of this section. Said buyer or acquirer shall make a representation in the contract whereby tax receivables or the right to receive payments on account of tax receivables or any interest thereon are sold or transferred, that he/she does not plan to sell, exchange or otherwise convey said right or interest to any non-eligible person.
(c) In the event that any sale or transfer is conducted in violation of the provisions of this section, the tax receivable or the right to receive payments on account of tax receivables or any interest thereon, shall revert to the Department of the Treasury, and the buyer or acquirer shall not be entitled to any refund for amounts paid. Furthermore, the buyer or acquirer shall return to the Department of the Treasury any amount he/she has earned as part of the right to receive payments on account of tax receivables or of any interest thereon. The preceding notwithstanding, the provisions of this subsection shall not prevent non-eligible persons from being able to own a security backed by tax receivables or the right to receive payments on account of tax receivables or any interest thereon.
(d) Public entities shall be deemed to be eligible persons for buying or otherwise acquiring tax receivables or the right to receive payments on account of tax receivables or any interest thereon.
(e) The Government Development Bank and any subsidiary, affiliate or entity attached thereto (whether existing or as created in the future), entirely in its discretion, shall be authorized to buy or acquire from the Department of the Treasury tax receivables or the right to receive payments on account of tax receivables or any interest thereon. This includes the Puerto Rico Tax Receivables Trust created by § 354k of this title.
History —July 20, 2008, No. 125, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354d - Special Tax Receivable Fund

(a) A special fund, separate and independent from all other funds of the Treasury of Puerto Rico, called the “Special Tax Receivable Fund”, (hereinafter, the “Fund”) is hereby created, to be administered by the Government Development Bank. All moneys, payments or revenues received or collected by the Secretary of the Treasury on account of tax receivables, including penalties, surcharges and interest, which have been the subject of a sale or transfer under the provisions of this chapter, shall be directly covered into the Fund upon receipt and shall not be covered into any other fund of the Treasury of Puerto Rico.
(b) The moneys deposited in the Fund shall be used to make payments to eligible persons who bought or acquired the right to receive payments on account of tax receivables or any interest thereon, to match the receipt of such payments. However, to the extent in which services to support or assist in the collection of such tax receivables have been contracted, an agreement may be arranged with the providers of such services as to a commission based on the total amount collected or a fixed amount which may be paid from the moneys deposited in the Fund before any other disbursement is made.
(c) If after all payments required have been made to eligible persons who bought or acquired the right to receive payments on account of tax receivables or any interest thereon and to the service provider, if any, any moneys remain deposited in the Fund, said moneys shall be transferred to the General Fund of the Treasury of Puerto Rico.
History —July 20, 2008, No. 125, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354e - Notices in advance of the sale or transfer

(a) Tax receivables and the rights to receive payments on account of tax receivables or any interest thereon may only be the subject of a sale or transfer authorized by § 354a of this title after the Department of the Treasury has notified the intent to sell or transfer the same through a publication in a newspaper of general circulation in Puerto Rico, at least sixty (60) days in advance of the date scheduled for closing said sale or transfer, or if the Department of the Treasury chooses to receive bids or private negotiation offers, at least fifteen (15) days in advance of the date scheduled by the Department of the Treasury to submit bids or private negotiation offers, as the case may be. Said notice shall provide a general identification of taxpayers whose tax receivables are subject to a sale or transfer authorized by § 354a of this title.
(1) In the event that the transaction is to be conducted by means of bidding, the notice shall specify the terms and conditions of sale or transfer, and the criteria to be met by any person interested in bidding. The Department of the Treasury may turn down one, several or all bidders in a bidding.
(2) If the sale or transfer is to be conducted by means of a private negotiation, the notice shall list the documents and the information that possible buyers or acquirers shall submit together with their offer. In the event the Department of the Treasury has identified a possible buyer or acquirer, the notice shall so indicate.
(b) In addition to the provisions of subsection (a) of this section, the Department of the Treasury may not conduct a sale or transfer authorized by § 354a of this title without notifying its intent of conducting the same to the delinquent taxpayer through a letter sent by certified mail, addressed to his/her last known address. Said notice shall be remitted not less than thirty (30) days in advance of the date set for the sale, and said notice shall include:
(1) The amount of tax receivables, including a breakdown of the amount of the taxes, interest, surcharges and penalties and the economic years to which these correspond.
(2) A warning stating that, if tax receivables are not paid within a term of thirty (30) days as of the date of remittance of such a notice, the sale or transfer shall be conducted.
If on the date of the transaction, the tax receivables have not been paid, the Department of the Treasury may sell such debts or the right to receive payments on account of such tax receivables pursuant to the provisions of § 354a of this title.
History —July 20, 2008, No. 125, § 8.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354f - Cancellation or deferment of the transaction

The Department of the Treasury may cancel or defer any proposed sale or transfer before the date of the transaction. The Department of the Treasury shall be under the obligation to fulfill the notice requirements imposed by § 354e of this title, before resuming the sale or transfer, unless the date of the transaction has been deferred for a term not greater than ten (10) days, in which case, it shall not be necessary to fulfill the notice requirements under § 354e of this title again.
History —July 20, 2008, No. 125, § 9.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354g - Continuation of sale or transfer

Unless cancelled or deferred pursuant to § 354f of this title, a sale or transfer authorized by § 354a of this title may, in the discretion of the Department of the Treasury, be continued or resumed from day to day, with no need to issue new notices, until the tax receivables or the right to receive payments on account of or any interest on all tax receivables, all transferable deficiencies subject to notice as mentioned in § 354e of this title have been sold.
History —July 20, 2008, No. 125, § 10.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354i - Notice after the sale or transfer

Within a term of thirty (30) days as of the date of the sale or transfer of tax receivables or the right to receive payments on account of tax receivables or any interest thereon, the Department of the Treasury shall notify such a sale or transfer to delinquent taxpayers as they appear identified on the records of the Department of the Treasury. Such notice shall be made by mail to the last known address of the delinquent taxpayer, and shall include:
(1) The date of the sale or transfer.
(2) The name and address of the buyer or acquirer of the tax receivable or the right to receive payments on account of tax receivables or any interest thereon.
(3) The tax receivables’ amount of the credit per tax receivable transferred.
(4) The duty of the taxpayer to pay tax receivables.
(5) If applicable, the buyer’s right of the Secretary of the Treasury to carry on the collection.
(6) Any other information as the Department of the Treasury may deem convenient. Omission to fulfill the notice requirement shall not affect the validity of the sale or transfer of the right to receive payments on account of tax receivables or any interest thereon.
History —July 20, 2008, No. 125, § 12.