reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32565 - Prohibition on the sale or donation of alcoholic beverages to persons under the age of eighteen (18)

(a) No dealer shall sell or give alcoholic beverages to any person under eighteen (18) years of age, whether for personal use or the use of other persons, nor shall he/she employ any person younger than eighteen (18) years of age to sell alcoholic beverages.
(b) Every alcoholic beverage wholesaler or retailer shall require any person who appears to be younger than twenty-seven (27) years of age to present an identification card with a picture and date of birth prior to the sale of alcoholic beverages, or the employment or use of said person in dispensing, selling, or dealing in alcoholic beverages.
History —Jan. 31, 2011, No. 1, § 5050.15, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 154.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32566 - Transfer of licenses and stock of alcoholic beverages

(a) Upon written application of the holder of a license required under this part, the Secretary may approve the authorization for the transfer of said license and the stock of alcoholic beverages to another site or building. The licenses required by this part shall not be transferred from one person to another.
(b) When the holder of a license sells or transfers his/her stock of alcoholic beverages to another person, the latter may continue the business for a period no greater than sixty (60) days following the date of the sale or transfer. The holder of the license, as well as the purchaser thereof, shall report the transaction to the Secretary within thirty (30) days following the same. The license of any business that is sold, transferred, leased, or otherwise alienated, shall be automatically cancelled sixty (60) days after the date of the corresponding transaction. In case of the death of the holder of a license required under this part, the spouse, child, heir, executor or administrator, or other legal representative of the deceased license holder may continue the business of the deceased person during the remaining period for which said deceased person had paid the license fees without having to make an additional payment for said period.
History —Jan. 31, 2011, No. 1, § 5050.16, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32567 - Transfer of licenses and stock of distilled spirits

The holder of a license required by this part shall not transfer said license or the stock of distilled spirits to another site or building without the prior authorization of the Secretary.
History —Jan. 31, 2011, No. 1, § 5050.17, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32568 - Persons who shall not operate establishments where alcoholic beverages are sold

The Secretary may deny the issuance of wholesale or retail alcoholic beverage dealer licenses to convicted persons as established in §§ 33001 et seq. of this title, or to those whose license has been revoked. The Secretary may deny the issuance of a wholesale or retail dealer license for distilled spirits or alcoholic beverages to natural or juridical persons if any of its directors or principal shareholders:
(1) Have been convicted of a felony in Puerto Rico, the United States, or any foreign country;
(2) have been convicted of a misdemeanor for violations to the internal revenue laws of Puerto Rico;
(3) have misrepresented or concealed information required to obtain said license;
(4) have violated § 32564 of this title, or
(5) for any other just and reasonable cause.
History —Jan. 31, 2011, No. 1, § 5050.18, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32569 - Documents and reports not subject to inspection

Documents related to the payment of taxes and license fees; reports on the production, import, and distribution of alcoholic beverages, and documents referring to the approval, denial, and revocation of permits and licenses shall be filed in the Department of the Treasury and shall be deemed as public documents, but they shall not be subject to inspection nor shall copies thereof be issued except by request of the person who submitted the report, document, or statement; or by a person with jurisdiction therefor, or by order of a competent court, the House of Representatives, or the Senate of Puerto Rico; or any Committee of any of said bodies.
History —Jan. 31, 2011, No. 1, § 5050.19, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32570 - Cancellation of licenses

The holder of any license who ceases to carry out the activities for which said license was obtained shall request the cancellation thereof to the Secretary and shall surrender the license certificate within thirty (30) days following the cease of the activities.
History —Jan. 31, 2011, No. 1, § 5050.20, retroactive to Jan. 1, 2011.
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 1061 - Deficiency Assessment and Collection (§§ 33001 — 33007) › § 33001 - Definitions

(a) Taxes. — For purposes of this part, and unless otherwise provided in this Code, the term “taxes” means any taxes, license fees, or levy provided in Parts II, III, IV, V, and VI of this subtitle.
(b) Deficiency. — As used in this Code in connection with taxes imposed by any part of the Code, the term “deficiency” means the amount by which the taxes imposed by any part of this Code is greater than the excess in:
(1) The sum of:
(A) The amount declared as taxes by the taxpayer in his/her tax return or in his/her tax statement if a tax return or tax statement was filed by the taxpayer and the taxpayer declared therein a certain amount as taxes or levy, plus
(B) the amounts previously assessed or charged without assessment as deficiency, over;
(2) The amount of the reductions made, as these are defined in subsection (c)(2).
(c) Rules for the application of subsection (b). — For purposes of this section:
(1) The taxes imposed by any part of this Code and the taxes declared in the tax return or tax statement shall be both determined without taking into account any payments made on estimated taxes, and without taking into account the credits in §§ 30221, 30222, 30224, 30225, 30227, 30228 and 30229 of this title.
(2) The term “reduction” means that part of a reduction, credit, refund, or other reimbursement made because the taxes imposed by any part of this Code were less than the excess of the amount specified in subsection (b)(1) over the amount of previously made reductions.
(d) Last known address. — For purposes of this part, the term “last known address” means the last address reported by the taxpayer in his income tax return, monthly sales and use tax return, or any other tax return filed, or in the form designed for such purposes. The address referred to in this section shall be that which is used by the Department of the Treasury which incorporates barcode smart mail systems and the update of such address pursuant to the parameters established by the United States Postal Service.
History —Jan. 31, 2011, No. 1, § 6010.01, retroactive to Jan. 1, 2011.
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 1061 - Deficiency Assessment and Collection (§§ 33001 — 33007) › § 33007 - Interruption of prescriptive term

The prescriptive term established in §§ 33005 or 33006 of this title for the assessment and for filing of demand for payment proceedings or court proceedings for collection in connection with any deficiency, shall be interrupted after mailing the notice concerning the final determination established in § 33002(a) of this title by the term during which the Secretary is barred from making the assessment and filing the demand for payment proceedings or court proceedings (and in any case, when resorting to the Court of First Instance, until the decision of the court becomes binding), and for the sixty (60) days that follow.
History —Jan. 31, 2011, No. 1, § 6010.07, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter A - Income Taxes, Estate Taxes, and Gift Taxes (§§ 33021 — 33022) › § 33021 - Installment paid in excess

If the taxpayer has paid as taxes or as an installment thereof, an amount in excess of the amount determined as the correct amount for such taxes or installment, such payment in excess shall be credited against any unpaid taxes or installments, if any. If the amount already paid, whether payable in installments or not, exceeds the amount determined as the correct amount for the taxes, such payment in excess shall be credited or refunded as provided in this subchapter.
History —Jan. 31, 2011, No. 1, § 6021.01, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter B - General Excise Taxes (§§ 33031 — 33032) › § 33032 - Prescriptive terms to request credits or refunds for taxes paid on any exempt item under §§ 31601 et seq. of this title

Any person who wishes to be granted a refund or a credit for all or part of the excise taxes paid on any exempt item under §§ 31601 et seq. of this title shall submit a request for credit or refund, together with any documents required by the Secretary, within one hundred eighty (180) days following the date the items are delivered to the exempt person.
As for exemptions established in § 31660 of this title, such term shall begin to run from the date on which the items causing the claim exit Puerto Rico. When the exempt person has previously made the payment, he/she shall submit his/her request for refund and any documents required by the Secretary within one hundred and eighty (180) days following the date he/she paid the taxes.
History —Jan. 31, 2011, No. 1, § 6022.02, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33041 — 33044) › § 33041 - Credits for taxes on spirits and alcoholic beverages for tax-exempt purposes

(a) The Secretary is hereby authorized to grant to wholesale manufacturers and dealers a credit for taxes paid by them on spirits and alcoholic beverages of which they shall dispose in the way and manner specified in §§ 32441 and 32453 of this title.
(b) In cases in which the Secretary totally or partially denies a request for credit, he/she shall notify so to the taxpayer via certified mail. The provisions of § 33061 of this title shall apply to denials by the Secretary, whether total or partial, of requests for credit pursuant to this section.
History —Jan. 31, 2011, No. 1, § 6023.01, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33041 — 33044) › § 33043 - Refund of fees, issuance, revocation, and suspension of license

(a) The Secretary is hereby authorized to refund license fees unlawfully or unduly collected or collected in excess of the proper amount and to issue, revoke, or suspend licenses specified in §§ 32401 et seq. of this title.
(b) The Secretary may revoke the license of any person who fails to meet any of the requirements of §§ 32401 et seq. of this title, who violates regulations or the norms established by the Secretary, as well as for any other reasonable and just cause after the interested party has been heard.
(c) Likewise, the Secretary is hereby empowered to suspend, at his/her discretion and for the term he/she may fix, the operation of a licensed business when the infraction committed by the license holder is the first one, and furthermore, the infraction is of a nature that does not warrant permanent license revocation, after the interested party has been heard.
(d) Against the action by the Secretary whereby he/she revokes or suspends a license, the holder of such license may resort, by filing a complaint with the Office of the Clerk of Adjudicative Proceedings of the Department, pursuant to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedure Act”. Such complaint shall be filed within thirty (30) days following the date of notice of the resolution by the Secretary to that effect.
History —Jan. 31, 2011, No. 1, § 6023.03, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33041 — 33044) › § 33044 - Charge or credit by reason of differences in taxes

The Secretary shall be empowered to charge any distiller, rectifier, manufacturer, or dealer, or to grant them credit for any differences that may arise from investigations and liquidations in the manner that he/she may deem convenient and appropriate.
History —Jan. 31, 2011, No. 1, § 6023.04, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter D - License Fees (§ 33051) › § 33051 - Refund of license fees

The Secretary is hereby authorized to refund license fees provided in §§ 31601 et seq. of this title which have been unlawfully or unduly charged, or charged in excess of the proper amount, pursuant to the provisions of §§ 261 and 262 of this title. The provisions of § 33061 of this title shall apply to total or partial denials by the Secretary of requests for refund of license fees unlawfully or unduly charged, or charged in excess of the proper amount.
History —Jan. 31, 2011, No. 1, § 6024.01, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter E - General Rules Applicable to Payments in Excess (§§ 33061 — 33063) › § 33061 - Lawsuits by reason of refund

(a) General rule. —
(1) If a credit or refund claim in connection with any taxes imposed by this Code which was filed by a taxpayer is totally or partially denied by the Secretary, he/she shall notify so to the taxpayer via certified mail, and the taxpayer may resort against such denial before the Court of First Instance by filing a lawsuit in the manner provided by law within thirty (30) days following the date in which such notice was mailed.
(2) Failure to file a lawsuit within the term provided herein shall divest the Court of First Instance of competence to review the matter.
(3) Notwithstanding the provisions of §§ 2101 et seq. of Title 3, or any other law which replaces or complements the same, the taxpayer affected by a total or partial denial of a credit or refund in connection with any taxes imposed by this Code shall have no right to request an informal hearing or any other administrative procedure before the Secretary, being only able to seek remedy by resorting to the Court of First Instance within the term provided herein.
(4) Against any judgment pronounced by the Court of First Instance granting or refusing to grant a credit or refund requested pursuant to this subsection, the taxpayer or the Secretary, as the case may be, may resort to the Court of Appeals by filing a writ of appeal with the Office of the Clerk of such Court within thirty (30) days following the entry into records of a copy of the notice concerning the judgment pronounced by the Court of First Instance.
(5) Against the judgment pronounced by the Court of Appeals granting or refusing to grant a credit or refund requested pursuant to this subsection, the taxpayer or the Secretary, as the case may be, may resort to the Supreme Court by filing a writ of certiorari or appeal with the Office of the Clerk of such Court within thirty (30) days following the entry into records of a copy of the notice concerning the judgment pronounced by the Court of Appeals.
(b) Limitation. — The Court of First Instance shall not consider any recourse whatsoever to claim a credit or refund in connection with any taxes imposed by this Code unless there is a denial by the Secretary regarding such credit or refund, notified as provided in subsection (a).
History —Jan. 31, 2011, No. 1, § 6025.01, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter E - General Rules Applicable to Payments in Excess (§§ 33061 — 33063) › § 33062 - Payment in excess determined by the Court of Appeals

(a) If the Court of Appeals determines that no deficiency exists and determines, further, that the taxpayer has made a payment in excess of taxes regarding the taxable year in connection with which the deficiency was determined by the Secretary, or if the court should determine that a deficiency exists, but that the taxpayer has made a payment in excess of taxes regarding such taxable year, the Court of Appeals shall be empowered to determine the amount of such payment in excess, and such amount shall be, when the decision of the Court of Appeals becomes binding, credited or refunded to the taxpayer. No such credit or refund shall be made regarding any portion of taxes unless the Court of Appeals determines in its decision:
(1) That such portion was paid:
(A) Within three (3) years before the date on which the claim is filed, of the mailing of the notice concerning the deficiency, or the execution of an agreement between the Secretary and the taxpayer pursuant to § 33006 of this title to extend beyond the term established in § 33005 of this title the term within which the Secretary may assess taxes, whichever is earlier; or
(B) within four (4) years before the date on which the claim is filed, of the mailing of the notice concerning the deficiency, or the execution of an agreement, whichever is earlier, if the claim was filed, the notice concerning the deficiency was mailed, or the agreement was executed, within four (4) years counting from the date on which the taxpayer filed the tax return; or
(C) after executing such agreement and before the expiration of the term within which the Secretary may make an assessment pursuant to such agreement or to any extension to such term, or
(D) after mailing the notice concerning the deficiency; or
(2) If such portion was not paid within the term described in paragraph (1), but the notice concerning the deficiency was mailed within a term of seven (7) years counting from the date prescribed for filing the tax return, or a claim such as those specified § 33022(b)(7) of this title, that such portion does not exceed the amount of payment in excess that may be attributed to the ability to deduct items described in § 33022(b)(7) of this title.
History —Jan. 31, 2011, No. 1, § 6025.02, retroactive to Jan. 1, 2011.
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 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter E - General Rules Applicable to Payments in Excess (§§ 33061 — 33063) › § 33063 - Interest on payments in excess

(a) Credits or refunds granted administratively or judicially under this part shall earn interest at an annual rate of six percent (6%), computed from the date of payment of the taxes related to the credit or refund and until a date that precedes the date of the refund check by not more than thirty (30) days or, in the case of a credit, until the date on which the Secretary notifies to the taxpayer that the credit has been granted.
(b) Refunds granted in connection with taxes or levies paid correctly in transactions made with or by tax-exempt persons shall not earn interest.
(c) The amount of such credits or refunds with interest thereon, and the costs, if any, shall be credited or paid by the Secretary, chargeable to funds to which credit the product of such taxes had been originally covered into, and in the event of insufficiency in one fund, or when it impracticable to prorate such charge against various funds, chargeable to the General Fund of the Public Treasury.
History —Jan. 31, 2011, No. 1, § 6025.03, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33071 - Interest on deficiencies

Interest on the amount determined as a deficiency shall be assessed simultaneously with the deficiency, shall be paid upon notice and demand of the Secretary, and shall be collected as part of the taxes, at an annual rate of ten percent (10%), from the date prescribed for payment of taxes until the date the deficiency is assessed or, in case of waivers in § 33002(d) of this title, until the thirtieth (30th) day following the date on which such waiver was filed or until the date on which the deficiency is assessed, whichever is earlier. If any portion of the deficiency thus assessed is not to be collected by reason of a previous payment of taxes, whether in whole or in part, the proper adjustment shall be made concerning the interest on such portion.
History —Jan. 31, 2011, No. 1, § 6030.01, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33074 - Time extension to pay declared taxes

(a) If the term to pay the amount determined as taxes by the taxpayer, or any installment thereof, is extended under the authority of §§ 30257(c), 31128, 31129 or § 31751, all of them of this title, interest thereon shall be charged as part of such amount, at an annual rate of ten percent (10%), starting from the date in which the payment should have been made if the time extension had not been granted, until the expiration of the term of the time extension.
(b) The payment of interest under this section shall not apply when time extensions have been granted in § 30257(c) of this title to taxpayers who, during any armed conflict, are called to duty and transferred to serve in the military outside Puerto Rico and who meet the terms established in such time extension.
History —Jan. 31, 2011, No. 1, § 6030.04, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33075 - Time extension to pay deficiency

(a) If the term to pay any part of a deficiency is extended, interest on such part of the deficiency for which the date of payment has been thus extended shall be charged as part of the taxes at an annual rate of ten percent (10%), for the term of the time extension, and no other interest shall be charged on such part of the deficiency during such term.
(b) If the part of the deficiency for which the date of payment has been thus extended is not paid pursuant to the terms of the time extension, interest on such unpaid amount shall be charged as part of the taxes, at an annual rate of ten percent (10%) for the term comprised between the date fixed by the terms of the time extension for such payment and the date the same is paid, and no other interest shall be charged on such unpaid amount during such term.
History —Jan. 31, 2011, No. 1, § 6030.05, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33076 - Interest and surcharges in jeopardy assessments

(a) Interest and surcharges. —
(1) As for amounts collected in § 33003(f) of this title, interest shall be charged together with such amount and as part of the taxes, at an annual rate of ten percent (10%) on such amount, from the date of notice concerning the assessment in § 33003(a) of this title to the date of notice and demand in § 33003(f) of this title.
(2) If the amount included in the notice and demand by the Secretary in § 33003(f) of this title is not fully paid within ten (10) days following the date of such notice and demand, then interest on the unpaid amount shall be charged as part of the taxes, at an annual rate of ten percent (10%), from the date of such notice and demand to the date the same is paid.
(3) Except in cases in which, in § 33003(d) of this title, a stay in the collection of the deficiency has been obtained, the following surcharges shall also be charged from the date of notice and demand by the Secretary:
(A) For tardiness in payment of thirty (30) days or less, there shall be no surcharge;
(B) for tardiness in payment over thirty (30) days, but not to exceed sixty (60) days, five percent (5%) of the unpaid amount, or
(C) for tardiness in payment over sixty (60) days, ten percent (10%) of the unpaid amount.
(b) Notwithstanding the provisions of clauses (1), (2), and (3) of subsection (a) of this section, the Secretary shall be empowered to reduce, commute, or exempt any taxpayer from payment of any surcharge imposed under clauses (1), (2), and (3) of subsection (a) of this section when, at the judgment of such official, the cases in question so warrant or such action would best serve the public interest, or when such official deems such reduction, commutation, or exemption to be necessary or convenient to meet the ends and purposes of this Code or any regulation thereunder. This power shall be in effect until June 30, 2012, although the same may be extended for one (1) additional year by the Legislative Assembly by request of the Secretary of the Treasury.
History —Jan. 31, 2011, No. 1, § 6030.06, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33077 - Exemption from surcharges and interest on taxes imposed under §§ 31601 et seq. of this title

(a) The Secretary may, at his/her judgment and discretion, release a taxpayer from surcharges and interest established in § 33072 of this title as pertains to taxes imposed under §§ 31601 et seq. or §§ 32001 et seq. of this title, and he/she may fix a new date of payment under the following circumstances:
(1) When, within six (6) months of the effectiveness of a new provision of law or a regulation, a taxpayer submits a written consultation to the Secretary concerning a construction of such legal or regulatory provision due to the complexity of the matter involved, and the Secretary takes over ninety (90) days from the date of receipt of such consultation at his/her office to issue his/her answer.
(2) When dealing with new items or taxable items that are new in the market of Puerto Rico, which create a reasonable doubt in terms of their taxable status, classification, or extent pursuant to the laws in effect, insofar as the taxpayer submits to the Secretary the necessary information, not later than ten (10) days before the taxable event, to determine its taxable status, if any.
(3) When the taxpayer files a well grounded, written allegation concerning his/her status as exempt from paying taxes, and the Secretary, by reason of the legal difficulty or complexity, takes more than ninety (90) days from the date of receipt of such consultation in his/her office to issue his/her answer.
(4) When the Secretary clearly and definitely leads a taxpayer to error when the taxpayer submits a written consultation concerning a contentious issue that until that time has not been clarified by any regulations or promulgation by the Secretary. In such case, it shall be the duty of the taxpayer thus affected to prove beyond any reasonable doubt that he/she acted diligently when consulting the Secretary.
History —Jan. 31, 2011, No. 1, § 6030.07, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33078 - Exemption from penalties or additions to taxes attributable to erroneous written notice sent by the Secretary

(a) In general. — The Secretary shall exempt any portion of any penalty or addition to taxes, license fees, or levies imposed under Parts II, III, IV, V or VI of this subtitle that may be attributable to faulty information or advice furnished in writing to the taxpayer by an officer or employee of the Department acting in such capacity as officer or employee.
(b) Limitations. — Subsection (a) shall apply only if:
(1) The taxpayer followed the written advice he/she received, and such advice was the answer to a specific written request made by the taxpayer, and
(2) the portion of the penalty or addition to taxes was not imposed as a result of the failure of the taxpayer to furnish adequate or correct information.
(c) Regulations. — The Secretary shall establish by regulation the necessary rules to implement the provisions of this section.
History —Jan. 31, 2011, No. 1, § 6030.08, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33079 - Bankruptcies and receiverships

(a) If the taxes owed, of which payment is demanded after completing bankruptcy or receivership proceedings, as provided in § 33004 of this title, are not fully paid within ten (10) days from the date of notice and demand by the Secretary, interest on such amount as part of the unpaid amount of the claim shall be accrued and charged, at an annual rate of ten percent (10%), from the date of notice and requirement to the date the same is paid.
(b) Furthermore, the following surcharges shall be charged from the date of such notice and demand:
(1) By reason of tardiness in payment of thirty (30) days or less, no surcharge shall be charged;
(2) by reason of tardiness in payment over thirty (30) days, but not to exceed sixty (60) days, five percent (5%) of the unpaid amount, or
(3) by reason of tardiness in payment over sixty (60) days, ten percent (10%) of the unpaid amount.
(c) Notwithstanding the provisions of subsection (b) of this section, the Secretary shall be empowered to reduce, commute, or exempt any taxpayer from paying any surcharge imposed under subsection (b) of this section when, at the judgment of such official, the cases in question so warrant, or such action would best serve the public interest, or when such official deems such reduction, commutation, or exemption to be necessary or convenient to meet the ends or purposes of this Code or any regulation thereunder. This power shall be in effect until June 30, 2012, although the same may be extended for one (1) additional year by the Legislative Assembly by request of the Secretary of the Treasury.
History —Jan. 31, 2011, No. 1, § 6030.09, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33081 - Penalty for failure to file tax returns or statements

(a) Any person who fails to file any tax return or statement required under any part of this Code within the term provided in the corresponding part of this Code or provided by the Secretary pursuant to this Code, unless he/she proves that such omission arises from a reasonable cause and not from willful carelessness, in addition to any other penalties imposed by the Code, shall have five percent (5%) of his/her taxes added to his/her payable amount, if the omission is not for more than thirty (30) days, and an additional ten percent (10%) for any additional period or fraction of an additional period of thirty (30) days while the omission persists, not to exceed twenty-five percent (25%) in total. The amount thus added to any taxes shall be collected at the same time and in the same manner and as part of the taxes, unless such taxes have been paid before the omission was discovered, in which case, the amount thus added shall be collected in the same manner as the taxes.
(b) Imposition of penalty on net taxes owed. — For purposes of subsection (a), the taxes determined in the tax return shall be reduced by any amount of such taxes which has been paid not later than the date established for the payment of taxes and by the amount of any credit against taxes which has been claimed or could be claimed in the tax return.
(c) Any person who, by virtue of any part of this Code, is required to file a tax return, statement, certification, or report and who willfully fails to file such tax return, statement, certification, or report within the term or terms fixed by the appropriate part or by regulations, in addition to other penalties established by this Code, shall be guilty of a misdemeanor.
(d) As for any person who willfully fails to file such tax return, statement, certification, or report (within the terms imposed by the appropriate Subtitle or by regulations) with the intent to evade or defeat any taxes imposed by this Code, in addition to other penalties established by this Code, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6030.11, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33082 - Offense for failure to raise and deliver payment of taxes or for attempting to defeat or evade taxes

In addition to any other penalties established by this Code, shall be guilty of a third-degree felony:
(a) Any chief operations officer, president, chief financial officer, chief accounting officer or comptroller, as well as any officer holding a similar office in an entity or of a person (as such term is defined in § 33089 of this title whose responsibility, duty, function, or obligation within such entity or person is to raise, account for, and deliver payment any taxes or levies established under any part of this Code, who willfully fails to raise or account for and faithfully deliver payment of such taxes, in the manner and under the terms established by any part of this Code, and
(b) any person who willfully attempts in any way to evade or defeat any taxes imposed by any part of this Code or the payment thereof.
History —Jan. 31, 2011, No. 1, § 6030.12, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33083 - For disclosing information

(a) Commonwealth employees and other persons. —
(1) It shall be unlawful for any collector, deputy collector, agent, notary public or other official or employee of the Government of Puerto Rico, to disclose or make known in any manner not provided by this Code, to any person, the amount or source of income, gross sales, profits, losses, expenditures, taxes, excise taxes, sales and use taxes, decedent’s estates, gifts, or any detail thereof which are exposed or revealed in any tax return or statement established by this Code or who allows any tax return or statement, or any copy thereof, or any book that contains any summary or details thereof, to be seen or examined by any person, except as provided in this part.
(2) It shall be unlawful for any person to print or publish in any manner not provided in this part any tax return or statement or any part thereof or the source of income, gross sales, profits, losses, expenditures, or taxable prices that appear in any tax return or in any statement.
(3) Any violation of the preceding provisions shall constitute a fourth-degree felony. If the offender is an official or employee of the Government of Puerto Rico, he/she shall also be removed from office or severed from his/her job.
(b) Stockholders. — Any stockholder or partner who, pursuant to the provisions of § 33213 of this title, is allowed to examine the tax return of any corporation or partnership, respectively, and who makes known in any manner not established in this Code the amount or the source of income, profits, losses, expenditures, or any detail thereof exposed or revealed in such tax return, shall be guilty of a misdemeanor.
History —Jan. 31, 2011, No. 1, § 6030.13, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33084 - For removal of property or item of taxpayer

(a) The additions to taxes when the taxpayer suddenly departs from Puerto Rico or when he/she removes or conceals his/her property so as to hinder the collection of taxes shall be those provided in § 33116 of this title for violating § 30282 of this title. These additions shall be imposed jointly with any other additions, interest, penalties, or fines imposed by this Code.
(b) Any person who willfully attempts to evade or defeat any taxes imposed by any part of this Code, or the payment thereof by removing or concealing any property, shall be guilty of a third-degree felony.
History —Jan. 31, 2011, No. 1, § 6030.14, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33085 - For violations in connection with final agreements

(a) Any person shall be guilty of a third-degree felony when, in connection with any final agreement or any offer to execute any final agreement, he/she willfully:
(1) Concealment of property. — Conceals from any official or employee of the Government of Puerto Rico any property belonging to the taxpayer or any other person who is liable for such taxes, or
(2) Suppression, falsification, or destruction of evidence. — receives, destroys, mutilates, or falsifies any book, attesting or other document, or makes, under oath, any false statement in connection with the estate or financial status of the taxpayer or any other person who is liable for such taxes.
History —Jan. 31, 2011, No. 1, § 6030.15, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33086 - Penalty for filing fraudulent tax returns, statements, affidavits, and claims

(a) Fraudulent documents. — Any person who willfully submits or furnishes the Secretary with any tax return, statement, affidavit, certification, report, claim, or other document or information knowing that the same is false or fraudulent shall be guilty of a third-degree felony.
(b) Assistance in preparation or submittal. — Any person who willfully aids or assists, or seeks, advises, or instigates the preparation or submittal under this Code, or in connection with any matter arising under this Code, of a false or fraudulent tax return, statement, affidavit, certification, report, claim, or document (regardless of whether such falsehood or fraud has been perpetrated with the full knowledge or consent of the person authorized or required to submit such tax return, statement, affidavit, certification, report, claim, or document), shall be guilty of a third-degree felony.
(c) Authentication of tax return, statement, or other document; penalty of perjury. —
(1) Penalties. — Any person who willfully makes or signs any tax return, statement, certification, report, or other document that contains or is authenticated by means of a written statement to the effect that it is being filed under penalty of perjury, which tax return, statement, certification, report, or document said person believes not to be true and correct in connection with any pertinent facts shall be guilty of a third-degree felony.
(2) Signature presumed to be authentic. — The fact that the name of an individual appears in signature in a tax return, statement, certification, report, or other document filed shall constitute prima facie evidence, for all purposes, that such individual did sign said tax return, statement, certification, report, or other document.
(3) Statement in lieu of oath. — The Secretary, under such regulations as promulgated by him/her, may demand that any tax return, statement, or other document that is to be filed under any provision of this Code contain or be authenticated by means of a written statement to the effect that such tax return, statement, certification, report, or other document has been filed under penalties of perjury, and such statement shall stand in lieu of any oath otherwise required.
History —Jan. 31, 2011, No. 1, § 6030.16, retroactive to Jan. 1, 2011.
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 1063 - Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091) › § 33087 - Misrepresentation

(a) Any person who misrepresents him/herself as an internal revenue official, employee, or agent of the Department and who in such capacity attempts to collect or does collect taxes, levies or license fees under this Code, or who attempts to obtain or does obtain information which taxpayers are under the obligation to furnish exclusively to duly authorized internal revenue agents or fiscal officials, shall be guilty of a third-degree felony.
(b) In relation to any other issue that arises under this Code, and except as otherwise provided in this subsection:
(1) A person shall be guilty of a third-degree felony if, he knowingly:
(A) Falsifies, conspires or agrees with any person to conceal a fraudulent material fact or scheme from the Department of the Treasury;
(B) makes a false statement to an official or employee of the Department of the Treasury;
(C) voluntarily delivers or furnishes to the Secretary any return, declaration, sworn statement, certification, report, claim, or other document or information knowing that it is false or fraudulent.
(c) Exception.— This subsection shall not apply in cases of representations made as part of a judicial proceeding or in the event any other provision under this Code applies.
History —Jan. 31, 2011, No. 1, § 6030.17, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 158.