reglab/statecodes huggingface dataset:
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 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2238 - Payment of tax; withholding

Any person who, from the date of effectiveness of this act, is entitled, either by virtue of a court decision or by virtue of an administrative order, to receive credit or reimbursement of excises collected unduly or unlawfully, or in excess of the amount due, which constitute unfair profiteering, shall be obliged to pay the tax levied by § 2235 of this title. To such end, the Secretary of the Treasury of Puerto Rico is hereby authorized to deduct and withhold from the credit or reimbursement warrant to be issued by him in favor of the taxpayer, eighty percent (80%) of the whole or part of the amount to be credited or reimbursed and which in the judgment of the Secretary of the Treasury constitutes unfair profiteering, until the taxpayer, through an application for reimbursement made under the law, shows to the satisfaction of the Secretary of the Treasury that the whole or part of the tax withheld does not constitute unfair profiteering, in which case the Secretary of the Treasury shall accredit or reimburse to the taxpayer, as tax unlawfully or unduly paid, the amount improperly withheld.
Upon deducting and withholding the eighty percent (80%) of the amount to be credited or reimbursed, the Secretary of the Treasury shall accredit to any unpaid tax of the taxpayer, and if none is unpaid, shall reimburse said taxpayer, twenty percent (20%) of said amount and serve notice on him by mail of the action taken in the case. For the purposes of the application for reimbursement mentioned in the preceding paragraph, the date of payment of the tax shall be considered to be the date in which the Secretary of the Treasury notifies the taxpayer of the action taken in the case.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 8; May 10, 1949, No. 234, p. 728, § 1, eff. July 1, 1949.
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 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2239 - Notification; reconsideration; appeal

If the Treasurer (a) determines that there is a deficiency with respect to the tax declared in accordance with the provisions of § 2236 of this title; or (b) has prepared an official declaration as provided in § 2237 of this title, he shall notify the taxpayer, by registered mail, of the deficiency determined in cases (a) and (b).
Within the thirty (30) days following the date said notice was mailed, or within the extension granted to him by the Treasurer for the purpose, the taxpayer may apply in writing to the Treasurer for a reconsideration of and an administrative hearing on, the matter, setting forth in his application the reasons he may have therefor. If the taxpayer does not apply for reconsideration in the manner and within the term herein provided, or if having made such application, the Treasurer should confirm in whole or in part the deficiency notified, the latter shall in both cases serve notice of his final decision on the taxpayer by registered mail, and the taxpayer may appeal from said final decision to the Court of First Instance, in the manner, within the term, and upon compliance with the requirements provided by law.
If the taxpayer is not satisfied with the deficiency or part of the deficiency determined by the Court of First Instance and wishes to appeal from said decision to the Supreme Court of Puerto Rico, under the law, he shall, however, be obliged to pay in full the deficiency thus determined within the term established by law to appeal to the Supreme Court, non-compliance with which requisite shall deprive the Supreme Court of jurisdiction in the case. If the judgment entered by the Supreme Court is favorable to the taxpayer, the Treasurer shall proceed to reimburse him, chargeable to any available funds in the Treasury, the amount of the judgment, plus interest on said sum at the rate of six percent (6%) per annum, from the date the writ of certiorari was filed in said court. If the Treasurer appeals to the Supreme Court from a decision of the Court of First Instance holding that a deficiency determined by the Treasurer does not exist, or that the same is less than as determined by said official, and the judgment rendered by said court is favorable to the Treasurer, the latter shall assess the tax according to said judgment, plus interest at the rate of six percent (6%) per annum from the date prescribed for the payment of the tax; and the taxpayer shall be obliged to pay said tax in full on demand of the Treasurer.
History —Apr. 6, 1946, No. 286, art. 1, § 9; May 10, 1949, No. 234, § 1, eff. July 1, 1949.
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 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2241 - Attachment of property

The tax hereby levied, as well as interest and surcharges thereon, shall be collected through the attachment procedure provided for in the Political Code of Puerto Rico for the collection of property taxes.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 11.
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 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2242 - Production of books and documents

For the purpose of determining unfair profiteering by a taxpayer, the Secretary of the Treasury of Puerto Rico, the heads or officials of the Bureaus of General Excise Taxes and of Alcoholic Beverages and Narcotics, shall have the right to request of the taxpayer the producing of his books or documents, or the furnishing of any information related to his unfair profiteering and if, after being requested, the taxpayer so refuses, the Court of First Instance of Puerto Rico shall, at the request of the Secretary of the Treasury of Puerto Rico, have jurisdiction to compel the taxpayer to produce his books or documents and to furnish the information requested.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 12; Apr. 20, 1949, No. 56, p. 143.
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 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2243 - Administration; regulations

The immediate administration of this chapter is hereby entrusted to the Bureaus of General Excise Taxes and of Alcoholic Beverages and Narcotics of the Department of the Treasury, depending on the claim affecting the collections of one or the other bureau, and said bureaus shall, with the approval of the Secretary of the Treasury, issue such regulations as may be necessary for the enforcement hereof.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 13; Apr. 20, 1949, No. 56, p. 142.
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 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2244 - Administrative procedure supplemented by income tax provisions

For anything not provided for in connection with the administrative procedure necessary for the effectiveness of this chapter, the Income Tax Law of 1924, as amended, shall be supplementary hereto in so far as said administrative procedure is not in conflict with any of the provisions hereof.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 14.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251 - Definitions

The following terms as used in this chapter shall have the meaning set forth hereinbelow, unless clearly incompatible with the purposes hereof:
(a) Secretary. — The Secretary of the Treasury of Puerto Rico.
(b) Person. — Includes an individual, a trust or an estate, a partnership or a corporation.
(c) Certificate of deposit. — Any bearer instrument of deposit issued by a financial institution.
(d) Financial institution. — Any institution engaged in the banking business, savings and loan association, savings bank, trust company, savings and loan cooperative and brokerage house doing business in the Commonwealth of Puerto Rico.
History —Aug. 12, 1985, No. 1, p. 811, § 1.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251a - Imposition of the tax

A special twenty percent (20%) tax shall be imposed, collected and paid on the amount of principal and accrued interest for every bearer certificate of deposit issued by any financial institution.
History —Aug. 12, 1985, No. 1, p. 811, § 2.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251c - Form of payment and obligations—To deposit

The deposit of the withholdings from the first day of any month up to the fifteenth day of the month shall be paid no later than the last day of said month. The deposit of the withholdings from the sixteenth day of any month to the last day of the month shall be paid no later than the fifteenth day of the next month. A list which includes the name, address and taxpayer number of the person, as well as the amount of the principal and interest accrued by said certificate of deposit and the amount withheld as a result of the tax imposed hereby shall accompany said payment insofar as it is possible.
History —Aug. 12, 1985, No. 1, p. 811, § 4.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251d - Form of payment and obligations—To reimburse

The Secretary shall reimburse totally or partially, as the case may be, the tax that was deducted, withheld and paid, by [to] any person who requests it within the term of ninety (90) days counting from the date the withheld taxes are paid by the financial institution, and who shows to the Secretary’s satisfaction, as he may establish through the rules he deems are needed, that all or part of the principal and accrued interest represented by the certificate of deposit was subject to the levying or exemption of the payment of income taxes under the provisions of the Income Tax Act of 1954. The Secretary shall have the obligation to reimburse said tax plus the interest accrued from the day the tax was withheld until the date it is reimbursed within ninety (90) days counting from the date of the request. In this case the rate of interest that shall be paid by the Secretary shall be the same as what was being accrued by the certificate of deposit at the time of the withholding. The Secretary shall not apply the requested reimbursement to any other tax burden owed by the taxpayer.
History —Aug. 12, 1985, No. 1, p. 811, § 5.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251e - Form of payment and obligations—To render reports

Every financial institution shall have the obligation to submit to the Secretary, on or before December 31, 1985, an analysis of the activity of the bearer certificates of deposit account from May 31, 1985, up to the effective date of this act.
The reports required from the financial institutions in this chapter shall be confidential, and only the financial institutions that submitted them and the depositors to whom they refer or their successors shall have access to them, besides the authorized officials of the Department of the Treasury. Provided, That the Secretary of the Treasury shall have the obligation of furnishing the reports to the Secretary of Justice when they are necessary or pertinent to any investigation or indictment for violating the Income Tax Act of 1954 or any other tax statute.
History —Aug. 12, 1985, No. 1, p. 811, § 6.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251f - Penalties

Financial institutions that are engaged in the banking business, the savings and loan associations, the savings banks and the trust companies doing business in Puerto Rico which fail to deduct, withhold and pay the tax levied by this chapter shall not be granted any deduction by the Secretary for the amount of the interest paid during the 1985 calendar year on said certificates of deposit.
In the case of financial institutions which are brokerage houses and savings and loan cooperatives, which fail to deduct, withhold and pay the tax levied by this chapter, an amount equal to the total thereof shall be added to the tax that should have been deducted, withheld and paid. The brokerage houses and savings and loan cooperatives which fail to comply with the requirement to render the reports provided by this chapter shall be subject to a penalty of five hundred (500) dollars for each day that passes after the date prescribed to render them and while the noncompliance persists, but the total amount imposed by this omission shall not exceed two hundred thousand (200,000) dollars.
History —Aug. 12, 1985, No. 1, p. 811, § 7.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251g - Criminal and tax liability

The payment of the tax provided in this chapter shall not have the effect of amending, modifying, repealing or altering the applicable legal provisions regarding income generated, earned or obtained from illegal sources, transactions, activities or businesses, and any person who pays the tax provided in this chapter on bearer certificates of deposit which are the product of said sources, transactions, activities or businesses shall be subject to the penalties provided in the applicable statutes in force.
Neither shall it exempt said taxpayer from complying with his tax liability on income on the amounts represented by said certificates, and any other thus accrued, earned, obtained or generated, including interest, surcharges and penalties.
History —Aug. 12, 1985, No. 1, p. 811, § 8.
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 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251h - Power to adopt rules and regulations

The Secretary is hereby authorized to adopt the rules and regulations he deems are necessary and convenient to enforce the provisions of this chapter. The Secretary is also empowered to enter into written agreements with the financial institutions with regard to their civil liability resulting from the application of this chapter.
History —Aug. 12, 1985, No. 1, p. 811, § 9.
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) › § 2271b - Organizational structure

(a) The Executive Director of the Company may establish the internal organizational structure deemed adequate regarding the tax on the room occupancy rate and shall have discretion to designate the different work areas, as well as in the operation, quasi-legislative and adjudicative phases.
(b) The Executive Director of the Company may appoint the officers and employees deemed necessary for the faithful compliance of the provisions of this chapter.
(c) In order to attain the objectives of this chapter, the Company may subcontract the persons or services it deems necessary.
History —Sept. 9, 2003, No. 272, § 4, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271d - Complaints

The Company, on its own initiative, or any person, government instrumentality, agency, business, or private enterprise that complains of some act or omission carried out or proposed to be carried out by a taxpayer in violation of any provision of this chapter, regulation, or order of the Company, may file a complaint before the Company through a written application. The Company shall establish the procedures for the filing of complaints through regulations approved to such effect.
History —Sept. 9, 2003, No. 272, § 13, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271e - Adjudicative proceedings

In the exercise of the duties and powers imposed by this chapter and conferred upon the Company, the Company may hold public hearings, summon witnesses, issue orders, resolutions, and decisions and perform any other function of a quasi-judicial character that may be necessary to implement the provisions of this chapter.
The Company shall have the authority to hold adjudicative hearings to consider complaints against any taxpayer, on its own behalf or by petition of an interested party as provided for in this chapter, and may impose sanctions and/or fines in accordance with the regulations promulgated to these effects.
On its own behalf, or in representation of the person who initiated the claim or complaint, the Company shall have the authority to investigate, issue summonses, require documents that it deems pertinent, and settle claims when a taxpayer has:
(1) Omitted to take an action required by some provision of this chapter or of any regulation approved pursuant to the same, or
(2) performed an action against that established in a provision contained in this chapter or in any regulation approved hereunder.
History —Sept. 9, 2003, No. 272, § 14, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271f - Due process of law

The Company shall establish, through regulations, the provisions to be followed in adjudicative proceedings. Every taxpayer is hereby conceded and guaranteed the due process of law pursuant to §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act,” in every appeal for administrative or judicial review of the orders and/or resolutions issued by the Company in the exercise of the powers conferred upon it by this chapter.
History —Sept. 9, 2003, No. 272, § 15, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271g - Contempt; refusal to act

If any person summoned to appear before the Company fails to obey such summons, or if upon appearing before the Company refuses to take an oath, furnish information, testify or answer any pertinent question, or present any pertinent document when so ordered by the Company, the Company may invoke the aid of the Court of First Instance to compel the appearance, testimony, and presentation of documents.
Any person who fails or refuses to appear and testify, neglects any legitimate request, or refuses to present books, papers, and documents, if it were within their power to do so, in compliance with a validly issued notice or summons by the Company, or any person who conducts himself in a disorderly or disrespectful manner before the Tourism Company or any of its officials or employees presiding over a hearing or investigation, shall be guilty of a misdemeanor, and, if convicted, punished by a maximum fine of five thousand (5,000) dollars, at the discretion of the sentencing court.
History —Sept. 9, 2003, No. 272, § 16, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271h - Burden of proof

When a hearing is held for a violation of any provision of this chapter or any regulation or order from the Company, the burden of proof shall rest on the taxpayer.
History —Sept. 9, 2003, No. 272, § 17, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271i - Authority to sanction, impose, and collect fines

The Company is hereby authorized to impose sanctions and administrative fines for infractions to the provisions of this chapter and to the regulations approved thereunder, committed by the taxpayers; as well as the penalties contained in §§ 2272i—2272 l of this title. The Company may establish, through regulations, the applicable sanctions which shall be proportionate to the infraction involved.
The Company may, when the provisions of this chapter are infringed, impose the administrative fine, penalty, surcharge, or sanction that, in accordance with the act or regulation, corresponds [sic] or permanently suspend or revoke the promotional and tax benefits granted by the Company.
The infraction of any provision of this chapter or of the regulations approved thereunder may entail the permanent revocation of such benefits, as the case may be, as well as the subsequent ineligibility of the taxpayer to qualify for the promotional benefits and the tax benefits that the Company grants pursuant to §§ 6001 et seq. of Title 23, known as “Puerto Rico Tourism Development Act of 1993”.
An action against a taxpayer in accordance with the provisions of this chapter shall not prevent the Company from taking any other additional action authorized by this chapter or the regulations approved thereunder.
History —Sept. 9, 2003, No. 272, § 18, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271j - Criminal penalties for infractions

Any taxpayer who infringes any provision of this chapter or its regulation, omits, neglects, or refuses to obey, observe, or comply with any order, resolution, rule, or decision of the Company, fails to comply with a sentence from any court, incites, helps to infringe, omits, neglects, or fails to comply with the provisions of this chapter, shall be guilty of a misdemeanor, with a maximum fine of up to five thousand (5,000) dollars at the discretion of the sentencing court.
An action against a taxpayer pursuant to the provisions of this section shall not prevent the Company from taking any other additional action authorized by this section or the regulations approved thereunder.
History —Sept. 9, 2003, No. 272, § 19, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271k - Criminal penalty for noncompliance with the payment of the tax

In those cases in which a person collects the tax but fails to remit to the Company the corresponding payment with respect to the same within the period provided by this chapter or the regulations approved thereunder, thus misappropriating public property or funds belonging to the Commonwealth of Puerto Rico or its public corporations, such person shall be guilty of the felony of aggravated misappropriation, punishable by imprisonment for a fixed term of ten (10) years.
An action against a taxpayer pursuant to the provisions of this chapter shall not prevent the Company, from taking any other additional action authorized by this chapter or the regulations approved thereunder.
History —Sept. 9, 2003, No. 272, § 20, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271l - Additional penalty

Every time a provision of this chapter, rule, order, or decision of the Company, or a sentence from a court is violated shall constitute a separate and different offense.
History —Sept. 9, 2003, No. 272, § 21, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271m - Judicial action

The Company shall refer to and petition the Secretary of the Department of Justice to initiate, on behalf of the Commonwealth of Puerto Rico, those criminal proceedings that may be necessary to punish the acts committed in violation of the provisions of this chapter.
History —Sept. 9, 2003, No. 272, § 22, eff. 180 days after Sept. 9, 2003.
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 II - Procedures (§§ 2271d — 2271n) › § 2271n - No limitation on powers

The enumeration of the powers conferred to the Company by virtue of this chapter shall not be construed as a limitation of its powers for the effective pursuit of the objectives established in the same.
History —Sept. 9, 2003, No. 272, § 23, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271p - Obligation of guest

The tax levied in § 2271o of this title shall be paid by the guest at the time of paying the room occupancy rate to the hotelier.
History —Sept. 9, 2003, No. 272, § 25, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271q - Tax identification number

Every lodging subject to the provisions of this chapter shall apply for and obtain a tax identification number from the Company, and for this purpose shall follow the procedures adopted by the Company through regulation[s] approved to such effect.
History —Sept. 9, 2003, No. 272, § 26, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271r - Responsibility of the hotelier

(a) Every hotelier shall be obligated to collect, withhold, and remit to the Company the tax established by § 2271o of this title.
(b) Every hotelier shall pay a bond to guarantee timely payment of tax and other surcharges, interests, penalties, or administrative fines imposed on it as a result of violations of the provisions of this chapter and/or its regulations.
(c) The payment of the bond as a guarantee of payment, shall be in the amount and pursuant to the terms established by the Company through regulations approved to such effect. Such bond shall be paid at the Company by means of a cash deposit, letter of credit, or through a company duly authorized to do business to post bonds pursuant to the laws of the Commonwealth of Puerto Rico.
(d) The hotelier’s omission or noncompliance with the payment of the bond within the term required by the Company shall entail the imposition of administrative fines, surcharges, penalties, and the suspension or revocation of the promotional or tax benefits granted by the Company.
(e) The Company may withhold from lodgings that operate casinos, the proportion of the proceeds for slot machines that corresponds monthly to the concessionaire of a license to operate casinos under the “Games of Chance Act,” §§ 71 et seq. of Title 15, for the sole purpose of liquidating any debt that the concessionaire has accumulated and is pending payment, with respect to the tax.
History —Sept. 9, 2003, No. 272, § 27, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271s - Term to remit the tax

(a) Term. — Every hotelier that, in accordance with § 2271r of this title, is obligated to collect and withhold the tax shall remit the total amount of tax collected during the period between the first and last day of each month to the Company every month. This remittance shall be made no later than the tenth (10th) day of the month following the collection of such tax.
(b) Declaration. — Every hotelier shall be required to declare its revenues with respect to the room occupancy rate using the declaration provided by the Company for this purpose. The revenues with respect to room occupancy rate shall be declared on a monthly basis on or before the tenth (10th) day of the month following the collection of such tax. The declaration shall accompany the monthly amount referred to in the previous section.
(c) Receipt. — A hotelier that makes a payment to the Company for tax, or any penalties, fines, surcharges, or interests, shall have the right to petition the Company for a formal, written, or printed receipt for the amount corresponding to the payment.
History —Sept. 9, 2003, No. 272, § 28, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271t - Manner in which to make a payment of the tax

(a) The tax established by this chapter shall be paid by means of postal or bank money order, check, cashier’s check, cash, electronic transfer, or any other form of payment that the Company authorizes.
(b) The Company, through regulation, shall establish the place and procedures applicable to the payment.
History —Sept. 9, 2003, No. 272, § 29, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271u - Responsibility of the hotelier

If the hotelier, in violation of the provisions of this chapter, fails to make the required withholding, the Company shall have the power to charge the hotelier the amount that should have been collected and withheld by it, as calculated through the mechanisms provided in this chapter.
History —Sept. 9, 2003, No. 272, § 30, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271w - Assessment procedure

(a) The Company shall have the power to initiate a proceeding to determine the debt or deficiency of a taxpayer on account of the tax or of any surcharges, administrative fees and penalties, and which should be paid to the Company.
(b) The assessment may be initiated by the Company, among other instances, when a taxpayer has failed to make any monthly payment on account of the tax, or to comply with its obligation to present the declaration required by law, when there is a deficiency in the payment made or when there is a deficiency attributable to a mathematical or clerical error of the taxpayer.
(c) The Company may conduct the assessment by calculating the greater amount of the average rate, the room cost or the cost of such services on the basis the industry practice and multiplying it by the percentage of the tax applicable to a lodging and the occupancy period.
(d) The Company shall notify the taxpayer if, due to a mathematical or clerical error evident from the face of the declaration, it owes a tax in excess of what is disclosed in such declaration. Any notification under this section shall specify the nature of the alleged error and the reasons for it.
(e) A taxpayer will not have a right to appear before the Company for a notification based on a mathematical or clerical error.
History —Sept. 9, 2003, No. 272, § 32, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271x - Notification

(a) In the case that any taxpayer has incurred a debt or deficiency with respect to the tax imposed by this chapter, the Company shall notify the taxpayer of such deficiency by certified mail with return receipt requested.
(b) The notification with respect to a tax will be sufficient for purposes of this chapter if mailed by certified mail with return receipt requested to the taxpayer to its last known address, even when such taxpayer had died or is legally handicapped, or in the case of a corporation or a partnership, even when they no longer have legal existence.
(c) The Company shall have the right to make an entry to commence a distraint procedure, and/or to present an action against the bond or surety given by the taxpayer, if the deficiency is not paid by the taxpayer within the term allowed for in the notification to make the payment or appear before the Company.
(d) If once the Company has commenced an action against the bond or surety, a portion of the debt or deficiency not covered by the bond or surety remains outstanding, any uncovered portion shall be paid by the taxpayer upon request by the Company. The taxpayer shall, in addition, pay the interest associated with such deficiency, computed at ten percent (10%) annually from the date of the entry to the date of total payment.
History —Sept. 9, 2003, No. 272, § 33, eff. 180 days after Sept. 8, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271y - Notification—Taxpayer’s rights

(a) Any taxpayer who disagrees, in whole or in part, with the notified deficiency, with the exception of those taxpayers who are notified of a deficiency based on a mathematical or clerical error, may request an administrative hearing in accordance with the adjudicative procedures established by the Company through regulation approved to such effect. Provided, however, That the taxpayer shall pay the portion of the deficiency with which it agrees.
(b) Any taxpayer who disagrees with the order or final resolution of the agency, may request review of the same, pursuant to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedure Act”, and Act No. 1 of July 28, 1994, as amended, known as the “Puerto Rico Judiciary Act”.
(c) The Company shall not make an entry, nor commence or conduct a distraint procedure, nor present an action against the bond or surety provided by the taxpayer until the expiration of the term provided to the taxpayer to appear before the Company or, if the taxpayer appeared before the Company, until a resolution or order issued by the Company or by any court with jurisdiction becomes final.
History —Sept. 9, 2003, No. 272, § 34, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2271z - Jurisdiction and powers

The examining official or the General Court of Justice shall have the power to redetermine the correct amount of a debt or deficiency, even if the amount so determined is higher than the original amount of the deficiency notified by the Company, and to determine the payment of any corresponding additional amount such as interests, as long as the Company establishes a claim to such effect at any time before the issuance of a resolution or order.
When considering a debt or deficiency with respect to any taxable year, the examining official or the General Court of Justice may consider such facts related to the tax for other taxable years as may be necessary to correctly determine the amount of such debt or deficiency. However, in doing so, they shall not have the power to determine if a tax for any other taxable year has been overpaid or underpaid.
History —Sept. 9, 2003, No. 272, § 35, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2272 - Entry, administrative collection, or bond or surety by reason of tax in jeopardy

(a) If the Company believes that the collection of a debt or deficiency is in jeopardy, the Company may, without prior notice to the taxpayer, proceed immediately with the entry, commence a distraint procedure, or present an action against the bond or surety provided by the taxpayer, notwithstanding the provisions of § 2271w of this title.
(b) If the Company shall take action under subsection (a) of this section, without prior notice to the taxpayer, the Company shall, within the twenty (20) days following the date of such action, notify the taxpayer of the debt or deficiency in accordance with, and subject to, the provisions of § 2271x of this title.
(c) If once the Company has commenced an action against the bond or surety, a portion of the debt or deficiency not covered by the bond or surety remains outstanding, any uncovered portion shall be paid by the taxpayer upon request by the Company. The taxpayer shall, in addition, pay the interests related to such deficiency, computed at ten percent (10%) annually from the date of the entry to the date of its payment in full.
(d) If under subsection (a) of this section, the Company notified a taxpayer after taking action in accordance with subsection (a) of this section, the rights of the taxpayer, as set forth in § 2271x of this title, shall not be affected.
History —Sept. 9, 2003, No. 272, § 36, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2272a - Bankruptcy and receivership

(a) Immediate assessment. — The adjudication in favor of a taxpayer in a bankruptcy proceeding or the appointment of a trustee in a judicial proceeding, requires that any deficiency in the determination of the tax (and any related amount) determined by the Company for such taxpayer be assessed immediately, notwithstanding the provisions of §§ 2271w and 2271x of this title. In such cases, the trustee shall notify the Company in writing of the adjudication of the bankruptcy or the receivership. The term to conduct the assessment shall be suspended for the period commencing with the adjudication of the bankruptcy, or since the beginning of the receivership, and extending for thirty (30) days following the date in which the trustee’s notification was received by the Company. Claims for deficiencies in the determination of the tax (and any related amounts) may be presented, before the court in which the bankruptcy or receivership is being heard.
(b) Unpaid claims. — Any portion of a claim allowed in a bankruptcy proceeding or receivership that is not paid, shall be paid by the taxpayer, upon notification and request by the Company, after the determination of such proceeding, and may be collected by means of a distraint procedure within a period of ten (10) years after the termination of the bankruptcy proceeding or receivership.
History —Sept. 9, 2003, No. 272, § 37, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2272b - Statute of limitations—Assessment

Considering that the hotelier becomes a collection agent for the Commonwealth of Puerto Rico, the Company shall not be subject to any statute of limitations to conduct an assessment of a particular debt or deficiency.
History —Sept. 9, 2003, No. 272, § 38, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2272c - Statute of limitations—Collection

(a) If the Company shall have conducted an assessment which reflects that a taxpayer has a deficiency or debt, the tax may be collected through a distraint procedure, provided that it is commenced: (1) within a period of ten (10) years following the date of the assessment; or (2) before the expiration of any period, in excess of the ten (10) year period agreed in writing by the Company and the taxpayers. The period agreed on in the manner described above may be extended by subsequent written agreements entered into before the expiration of the period previously agreed on.
(b) Notwithstanding the provisions of §§ 283—283p of Title 3, also known as the “Commonwealth of Puerto Rico Accounting Act”, the Company shall proceed to eliminate Taxpayers’ records and shall be prescribed [sic] from collecting the debts imposed by this chapter or prior acts when ten (10) years have passed since the date of the assessment or since the expiration of any period agreed on between the Company and the taxpayer. Provided, That any interruption of such period shall be taken into consideration, for purposes of the determination of the statute of limitations.
History —Sept. 9, 2003, No. 272, § 39, eff. 180 days after Sept. 9, 2003.
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 III - Taxes and Obligations (§§ 2271o — 2272m) › § 2272d - Statute of limitations—Tolling

The statute of limitations provided by § 2272c of this title shall be interrupted with respect to any debt or deficiency, for the period during which the Company is impeded from commencing a distraint procedure, and, in every case, if they appeal to any of the courts of Puerto Rico, until the court’s decision is final and firm and for the subsequent sixty (60) days.
History —Sept. 9, 2003, No. 272, § 40, eff. 180 days after Sept. 9, 2003.