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 1067 - Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314) › Subchapter A - Regulation of Provisions Concerning Tax Return, Statement, or Refund Claim Specialists (§§ 33301 — 33306) › § 33301 - Creation of the specialist register and requirements to practice as a tax return or statement specialist

(a) Registration as specialist required. — No person may practice or continue practicing in Puerto Rico as a tax return or statement specialist unless he/she applies to and obtains from the Department of the Treasury a registration into the Register established by this chapter.
(b) Registration as tax return, statement, or refund claim specialist. — An official register for tax return, statement, and refund claim specialists is hereby created and established. This register shall be kept and managed at the Office of the Deputy Internal Revenues Secretary of the Department. The same shall include an account of the registrations of tax return, statements, or refund claim specialists. The register shall be available to the public with the business name, address, and telephone number of the specialist.
(c) Specialist defined. — The provisions of this chapter shall apply and a “tax return, statement, or refund claim specialist”, hereinafter the “specialist”, shall be deemed to be any natural or juridical person who, for pay or compensation, prepares any tax return or statement of the taxes imposed by this Code or any form to claim a refund for such taxes, and who is registered in the Tax Return, Statement, or Refund Claim Specialist Register of the Department. For purposes of the preceding sentence, the preparation of a substantial part of a tax return, statement, or refund claim shall be deemed to be the preparation of such documents. The Secretary shall determine through regulations the requirements necessary to be included in the Specialist Register established under subsection (a). An attorney or a certified public accountant who holds a license in effect to practice his/her profession shall be deemed to meet the education and training requirements as the Secretary may impose to be included into the Specialist Register referred to in subsection (a).
(d) No natural or juridical person shall be deemed to be a specialist if:
(1) He/she is an employee of the Department;
(2) he/she prepares a tax return, statement, or refund claim form for his/her employer, including the employer’s officials or employees;
(3) he/she prepares in good faith and free of charge, a tax return, statement, or refund claim form for any other person;
(4) he/she transcribes or only includes in the tax return, statement, or refund claim form any information not related to the determination of tax liability;
(5) he/she was an employee of the Department, until after one (1) year has elapsed from his/her separation from service, except in cases in which the Government Ethics Office grants a dispensation to that effect, or
(6) he/she was a freelance advisor or contractor for the Department, until after one (1) year has elapsed from the date of termination of the contract, except in cases in which the Secretary grants a dispensation to that effect.
(e) Requirements for registration in the Tax Return, Statement, or Refund Claim Specialist Register. —
(1) Any person who wishes to be considered to be a tax return, statement, or refund claim specialist shall comply with the requirements, procedures, and rules established by the Secretary of the Treasury through regulations or circular letter.
(2) An attorney or a certified public accountant who holds a license in effect to practice his/her profession shall not be required to submit any evidence in terms of experience or education that qualifies him/her to prepare tax returns, statements, or refund claims or to attend any skill-building course about the duties and responsibilities of tax return specialists offered by the Department of the Treasury or any other entity authorized to that effect by the Department.
(3) Registration in the Register shall be valid as long as the same is not withdrawn, suspended, or revoked.
(f) The Secretary shall promulgate the corresponding regulations and prepare such forms and documents as necessary to comply with the provisions in this chapter.
(g) Renewal of specialist’s registration number. —
(1) The specialist’s registration number shall be renewed every three (3) years, between August 1 and October 31, which period shall be deemed to be the renewal period.
(2) To renew the specialist’s registration number, the requirements established by the Secretary of the Treasury by regulation or any determination of a public nature that he/she issues to that effect, must be met.
(3) Any specialist who fails to observe the renewal period shall be subject to an additional service charge of two hundred dollars ($200).
History —Jan. 31, 2011, No. 1, § 6071.01, retroactive to Jan. 1, 2011.