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) › § 33304 - General provisions on the imposition of administrative sanctions, retroactive to Jan. 1, 2011

(a) Administrative sanctions for violating the provisions of this chapter may be imposed regardless of other sanctions or penalties imposed pursuant to other provisions of this Code.
(b) The provisions on deficiency assessment and collection shall not apply to the assessment and collection of administrative sanctions imposed for violating the provisions of § 33303 of this title on administrative sanctions for violations of or noncompliance with the provisions of this chapter.
(c) The Secretary shall establish, through regulation, the administrative procedure to be followed to assess or collect administrative sanctions, as well as for the claims for credit or refund of amounts paid on account of the imposition of sanctions for violations of the provisions of this chapter. Such procedures shall contain the minimum requirements of due process of law.
(d) The Secretary may decree the suspension of the validity of the registration in the Register established under this chapter for a term not greater than three (3) months when the specialist engages in acts prohibited in § 33303 of this title. He/she may likewise decree the revocation of the registration when the specialist is guilty of a subsequent violation of the provisions of § 33303 of this title. The regulations to be adopted by the Secretary shall establish the minimum guarantees for due process of law when suspending or revoking the validity of such registration.
(e) The specialist may institute a judicial action to review any administrative sanction imposed on him/her for violating the provisions of § 33303 of this title within a term of thirty (30) days following the date his/her refund claim was denied or when six months have elapsed from the date he/she filed his/her claim and no final determination has been issued, whichever is the earliest.
(f) If the specialist pays fifteen percent (15%) of the sanction imposed on him/her for violating § 33303(a) of this title and files a refund claim in connection with the amount paid, no attachment procedures or court proceedings may be filed or continued to collect the remainder of the sanction until the conclusion of the judicial review proceedings filed by the specialist. If the specialist does not initiate the judicial action within the prescriptive terms provided by law, the guarantee conferred against attachments and collection actions regarding the remainder of the sanction imposed on him/her shall be rendered ineffective.
(g) The amount of any sanction imposed for violating § 33303 of this title shall be assessed within a term of four (4) years following the date the tax return, statement, or refund claim form was filed. No judicial action may be filed to collect an administrative sanction not assessed within said term. The assessment, imposition, and collection of the appropriate penalty for violations to the provisions of § 33303(a) of this title when the specialist had acted intentionally shall not be subject to any prescriptive term.
(h) Refund claims related to amounts paid for having been imposed any sanctions shall be filed within a term of three (3) years following the date on which the payment was made. This prescriptive term shall not apply when a final administrative determination or a final and binding court ruling concludes that there was no insufficiency regarding the taxpayer’s liability.
(i) The seven (7)-year prescriptive term for the administrative or judicial collection of amounts owed on account of the imposition of penalties shall be interrupted during the period in which the Secretary is unable to impose a penalty or make collection efforts through court.
History —Jan. 31, 2011, No. 1, § 6071.04, retroactive to Jan. 1, 2011.