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 1065 - Powers of the Secretary (§§ 33201 — 33244) › Subchapter A - General Provisions (§§ 33201 — 33217) › § 33208 - Commitments to pay

(a) The Secretary is hereby empowered to enter into written payment agreements whereby he/she pledges to render ineffective any taxes assessed plus additions, including civil or criminal penalties, as may apply in cases related to any taxes imposed by the Puerto Rico Internal Revenue Code of 1994, as amended, the Income Tax Act of 1954, as amended, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, as amended, the Puerto Rico Estate and Gift Act, as amended, or this Code, before such cases are referred to the Department of Justice for prosecution.
(b) General requirements. — Any payment agreement made pursuant to the provisions of this subsection must be authorized by the Secretary of the Treasury or his/her authorized representative, who shall justify the grounds on which the payment agreement was granted and provide the following information in the case record:
(1) Amount of assessed taxes.
(2) Amount of interest on and additions to taxes.
(3) Current amount to be paid under the terms of the payment agreement.
(4) Analysis of the financial situation of the taxpayer which shows his/her ability to pay the amount established in the payment agreement.
(5) Any other document or proof required by the Secretary under such rules and regulations, as the Secretary may establish.
(c) In absence of resources. — If the taxpayer fails to show that he/she has sufficient resources to pay the assessed taxes, the Secretary, through his/her authorized representative, shall evaluate and determine whether the payment agreement is the proper method to collect such taxes, absent the resources to ensure collection of the assessed taxes.
(d) Effects of offer application; prescription. —
(1) Filing an offer application by a taxpayer shall have the effect of interrupting the prescriptive term applicable to all debts included in such offer, and the same shall begin to run as follows:
(A) Denial. — Sixty (60) days after the date the Department notifies the denial of such offer.
(B) Acceptance. — Sixty (60) days after the date the Department notifies the taxpayer about the revocation of the previously accepted offer agreement.
(2) Notwithstanding the provisions of § 33006 of this title, the Department may collect those debts included in the offer application through demand for payment proceedings or court proceedings within five (5) years following the date the denial of the offer was notified, or within the remainder of the prescriptive term provided in § 33006 of this title, whichever is greater.
(e) The Secretary is hereby empowered to charge, through regulation, such service fees as he/she deems necessary to evaluate the applications submitted for his/her consideration, pursuant to the provisions of this section.
History —Jan. 31, 2011, No. 1, § 6051.08, retroactive to Jan. 1, 2011.