2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter I - Administrative Proceedings (§§ 261 — 263) › § 261 - Administrative reimbursement or credit of taxes; appeal from denial

When any taxpayer believes that he has paid or that there has been collected from him, unlawfully or unduly, or in excess of the amount due, a tax of any kind, except income taxes levied by the Income Tax Act of 1954, former Subtitle 9 of this title, the credits or reimbursements of which are authorized by said Act, he may apply in writing to the Secretary of the Treasury of Puerto Rico for the credit or reimbursement of the same, setting forth the reasons he may have therefore; Provided, That no credit or reimbursement of taxes covered by this section and § 262 of this title, collected or paid unlawfully or unduly, or in excess of the amount due, shall be granted after a lapse of four (4) years from the date such taxes were paid, unless before the expiration of said four (4) years the taxpayer should file with the Secretary of the Treasury an application for credit or reimbursement in the manner aforesaid; nor shall the amount of the credit or reimbursement exceed that part of the tax which may have been paid during the four (4) years immediately preceding the date of the application for credit or reimbursement; Provided, further, That no credit or reimbursement of any tax covered by §§ 261 and 262 of this title shall be granted unless the taxpayer shows to the satisfaction of the Secretary of the Treasury that he has sustained the burden of the payment of the tax; and Provided, finally, That the Secretary of the Treasury may, without need of application for the purpose, but after his having determined that the taxpayer has sustained the burden of the payment of the tax, grant to a taxpayer the credit or reimbursement of any tax which in his judgment may have been paid unlawfully or unduly, or in excess of the amount due, but such credit or reimbursement shall not be granted after the lapse of four (4) years from the date such tax was paid, nor shall the amount thereof exceed that part of the tax which may have been paid during the four (4) years immediately preceding the granting of said credit or reimbursement.
If the taxpayer’s application is granted by the Secretary of the Treasury, or if the latter shall, motu proprio, determine that a payment has been made unduly or in excess, the corresponding amount in either case shall be credited by the Secretary of the Treasury to any tax or installment thereof then payable by the taxpayer, and any remainder shall be forthwith reimbursed to the taxpayer. If the application is denied in whole or in part by the Secretary of the Treasury, the latter shall so notify the taxpayer by registered mail and the taxpayer may appeal from such denial to the Court of First Instance of Puerto Rico by filing a complaint in the form prescribed by law within the term of thirty (30) days counting from the date on which the notice of the Secretary of the Treasury denying the application was mailed; Provided, That failure to file such complaint within the term herein provided shall deprive the Court of First Instance of Puerto Rico of the power to take cognizance of the case. No remedy whatsoever shall be considered by the Court of First Instance of Puerto Rico for the credit or reimbursements of any tax covered by this §§ 261 and 262 of this title until there is a denial of such credit or reimbursement by the Secretary of the Treasury, notified as provided hereinbefore; Provided, That only the person who has sustained the burden of the payment of the tax in dispute may appeal before the Court of First Instance of Puerto Rico against a denial of credit or reimbursement of any tax covered by §§ 261 and 262 of this title; and a plea to such effect, together with proper supporting proof, shall be deemed requirements without compliance with which the Court of First Instance of Puerto Rico shall not acquire jurisdiction to decide the case.
History —May 10, 1949, No. 232, p. 720, § 1; Oct. 5, 1954, No. 5, p. 42, § 2.