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) › § 33072 - Additions to taxes due to nonpayment

(a) Taxes determined by taxpayer. —
(1) General rule. — When the amount determined by the taxpayer to be the taxes imposed by any part of this Code, or any installment thereof, or any portion of such amount or installment, is not paid not later than the date prescribed for payment, interest on the unpaid amount shall be charged as part of such taxes, at an annual rate of ten percent (10%) counting from the date prescribed for such payment, until such taxes are paid.
(2) If a time extension is granted. — When a time extension has been granted in connection with the amount thus determined to be the taxes by the taxpayer, or any installment thereof, and the amount for which the date of payment has been extended, and interest thereon are determined in § 33074 of this title are not fully paid before the expiration of the term of the time extension, then, in lieu of the interest provided in clause (1) of this subsection, interest shall be charged at an annual rate of ten percent (10%) on the unpaid amount, from the date of expiration of the time extension until the same is paid.
(b) Deficiency. — When a deficiency or any interest or additional amounts assessed in connection therewith, or any addition to taxes, are not fully paid within ten (10) days following the date of notice and demand by the Secretary, 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 until the date the same is paid.
(c) Additional surcharges. —
(1) In all cases in which the addition of interest is in order pursuant to subsection (a) or (b), the following surcharges shall also be charged as part of the taxes and in the same manner in which interest is charged, as follows:
(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 which does not exceed sixty (60) days, five percent (5%) of the unpaid amount.
(C) For tardiness in payment over sixty (60) days, ten percent (10%) of the unpaid amount.
(2) Notwithstanding the provisions of clause (1) of this subsection, the Secretary shall be empowered to reduce, commute, or exempt any taxpayer from payment of any surcharge on any unpaid amount, in any case in which the addition of interest is in order under subsections (a) or (b) of this section when, at the judgment of this official, the cases in question so warrant or such action would best serve the public interest or when such official deems that such reduction, commutation, or exemption is 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.
(3) This subsection shall not apply in cases in which a time extension has been granted for payment of taxes and the terms thereof are met.
(d) Surcharges for tardy payment of license fees. —
(1) In general. —
(A) Any person who has not obtained a license under the provisions of §§ 32401 et seq. of this title, not later than the date he/she started business operations or first engaged in his/her trade subject to such license, shall pay, upon obtaining his/her license, in addition to such fees and as a surcharge, fifty percent (50%) of the annual amount of the corresponding license fees.
(B) Any license holder who has not paid the annual amount within thirty (30) days following the date fixed therefor in §§ 32001 et seq. of this title, shall pay, when renewing his/her license, in addition to such fees, a surcharge equal to thirty percent (30%) of the amount owed.
(C) As for repeat offenders, the surcharge shall be one hundred percent (100%) of the amount owed. The Secretary, at his/her discretion, may, in the case of repeat offenders, file the appropriate proceedings in law to have such licenses revoked.
(2) Notwithstanding the provisions of clause (1) of this subsection, the Secretary shall be empowered to reduce, commute, or exempt any taxpayer from payment of any surcharge imposed under clause (1) of this subsection 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 that such reduction, commutation, or exemption is 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, § 6030.02, retroactive to Jan. 1, 2011.