2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5199 - Duties of the Secretary of the Department of Agriculture; Certificate of Compliance; coordination between the Secretary of Agriculture and the Collection Center

Duties of the Secretary of the Department of Agriculture; Certificate of Compliance; coordination between the Secretary of Agriculture and the Collection Center.
In the evaluation, analysis, consideration, award, renegotiation, and revision of any incentives or benefits granted under this part, the Department of Agriculture of Puerto Rico and the Secretary thereof shall be required to oversee and ensure compliance with the governing principles set forth in § 5192 of this title, as well as with all other provisions of this part.
The Secretary of Agriculture shall be responsible for verifying and ensuring that agricultural businesses meet the requirements established in this part, particularly those set forth in § 5192 of this title. If the agricultural business fails to meet one or more of the requirements established in § 5192 of this title due to criteria such as quality, quantity, price, or availability in Puerto Rico, among other criteria that, in the judgment of the Secretary of Agriculture, hinder, impair, or prevent the successful operation of the incentivized activity within reasonable parameters, the Secretary of Agriculture may issue a certificate attesting to such fact, exempting the agricultural business, in whole or in part, from meeting the requirement in question.
If the agricultural business fails to fully meet the requirements of § 5192 of this title, and fails to qualify for any of the exceptions to such provision, the Secretary of Agriculture shall be responsible for establishing a formula that allows for the quantification of the factors set forth in said section, and for the subtraction of the requirement that has not been met from the total percentage of the specific benefit or incentive granted by this part, in order to obtain the exact percentage of the benefit or incentive in question.
The Secretary of Agriculture shall be required and responsible for preparing a Certificate of Compliance every two years, stating that the farmer is engaged in the exploitation or operation of an activity that qualifies as land under intensive agricultural use once the agricultural business validates, in the judgment of said official, that it has met the requirements set forth in § 5192 of this title, as well as all other provisions of this part. Every two years, the Secretary of Agriculture shall verify the information submitted by farmers annually so that the Certificate of Compliance is issued not later than on the fifteenth (15 th) day of the second (2 nd) month after the close of the taxable year of the applicant.
The Certificate of Compliance shall include, in turn, the following information regarding the agricultural business: the name of the business, the cadastre number of the property or properties connected to the business; the merchant registration number; the account connected to the business as required in the Puerto Rico Internal Revenue Code of 2011; the employer identification number; and the information required by §§ 1411 et seq. of Title 23, better known as the “Fiscal Information and Permit Control Act”, as applicable.
The Certificate of Compliance shall be issued by the Secretary of Agriculture through the Interagency Validation Portal for the Granting of Incentives for the Economic Development of Puerto Rico, to the Municipal Revenues Collection Center (CRIM) for the purpose of granting the benefits or incentives established in this part. However, during the period in which the Portal is still not operating, it shall be the duty of the Secretary to issue a Certificate of Compliance to the agencies, public corporations, and municipalities responsible for awarding the benefits or incentives under this part following the ordinary procedure. The filing of the Certificate of Compliance by a farmer shall be an essential requirement for the Municipal Revenues Collection Center (CRIM) to grant the benefit or incentive provided for in this part.
Actions taken by the Executive Director of the Municipal Revenues Collection Center (CRIM), or any other government official concerned, in connection with the qualification process for the granting of the benefits or incentives under this part shall be limited to the taxation aspects of the granting of the benefit or incentive in question, upon the issuance of a valid Certificate of Compliance, as provided in this section. The Secretary of Agriculture shall be responsible, first and foremost, for overseeing eligibility under any and all provisions of this part. However, if the Executive Director of the Municipal Revenues Collection Center (CRIM) believes that additional information is required to validate the data on the Certificate of Compliance, he may request the applicant to supply such information. The Executive Director shall not be required to validate or grant the requested tax incentive or benefit if, in his judgment, the information requested has not been supplied.
History —Aug. 30, 1991, No. 83, § 5.49, renumbered as § 5.50 and amended on Aug. 6, 1992, No. 45, §§ 5, 8; Nov. 17, 2015, No. 187, § 48; Dec. 28, 2016, No. 208, § 14.