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https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32/178/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32 - Account Number for Taxpayers (§§ 171 — 179)›§ 178 - Penal sanctions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 178 - Penal sanctions | Any person who violates any provision of this chapter, the requirements of the Secretary of the Treasury thereunder or the regulations promulgated to that effect, and any person who knowingly cooperates, induces or otherwise assists another to violate the provisions of this chapter, its regulations or the requirements ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32/179/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32 - Account Number for Taxpayers (§§ 171 — 179)›§ 179 - Rules and regulations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 179 - Rules and regulations | The Secretary of the Treasury shall prescribe the necessary rules and regulations for the administration and enforcement of this chapter.
History —June 6, 1963, No. 50, p. 110, § 8. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/181/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 181 - Authorization to accept property | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 181 - Authorization to accept property | The Secretary of Treasury may accept, in addition to or in substitution of the legal coin of the United States of North America, any real or personal property that the taxpayer voluntarily offers as partial or total payment of estate taxes, pursuant to the terms, conditions and criteria established hereinbelow, and any... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/182/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 182 - Authorization to accept property—Conditions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 182 - Authorization to accept property—Conditions | (a) That the taxpayer shows evidence, to the satisfaction of the Secretary of Treasury, that it is not possible to sell the property offered in payment of the taxes for the fair market value it has been appraised at.
(b) In the case of the real property specified in clause (a) of § 1 of this act, it must qualify to be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/183/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 183 - Acquired property to be considered as payment or donation | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 183 - Acquired property to be considered as payment or donation | The properties acquired pursuant to the provisions of this chapter shall be considered as full or partial payment of the debt as may be determined and certified by the Secretary of the Treasury. When the property transferred to the State in payment of estate taxes is of greater value than the tax liability, it shall be... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/184/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 184 - Property deed, transfer | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 184 - Property deed, transfer | The deed of the properties acquired by the Commonwealth shall be transferred to the Public Buildings Authority, to the Institute of Puerto Rican Culture or to the government agency which, according to the present laws and regulations, should receive the deed to said property.
History —July 20, 1979, No. 158, p. 404, § ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/185/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 185 - Setting of price, appraisal | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 185 - Setting of price, appraisal | For the purpose of setting the price whereby the properties in payment of the tax in debt shall be accepted, the Secretary of the Treasury shall make an appraisal thereof, using the standards, criterias and procedures which are regularly used for the acquisition of property for public purposes.
History —July 20, 1979, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/186/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 186 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 186 - Definitions | The following terms used in this chapter shall have the meaning established hereinbelow:
(a) Taxes. — shall mean the inheritance tax, estate tax, including interest, surcharges and penalties thereupon, imposed by the Commonwealth of Puerto Rico.
(b) Fair market value. — shall mean the appraised value at a free trade le... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-32a/187/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 32A - Property in Payment of Taxes (§§ 181 — 187)›§ 187 - Rules and regulations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 187 - Rules and regulations | The Secretary of the Treasury shall prescribe the rules and regulations needed to implement this chapter. Said rules and regulations shall be submitted to the Legislature which shall pass judgment thereon; Provided, That if the Legislature does not reject them within the term of the Regular Session during which said ru... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/192/1/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 192 - Institutions teaching Fine Arts (§ 192)›1 | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 192 - Institutions teaching Fine Arts (§ 192) › 1 | (a) By virtue of this subsection, and as of January 1 st, 1947, there shall be exempt from all taxes and levies, every institution, college, academy, or school accredited by the Puerto Rico General Council on Education for the teaching of the fine arts.”
(b) Any institution, college, academy, or school wishing to avail... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/192/2/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 192 - Institutions teaching Fine Arts (§ 192)›2 | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 192 - Institutions teaching Fine Arts (§ 192) › 2 | (a) By virtue of this subsection, and as of January 1 st, 1947, there shall be exempt from all taxes and levies, every institution, college, academy, or school accredited by the Puerto Rico General Council on Education for the teaching of the fine arts.”
(b) Any institution, college, academy, or school wishing to avail... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/192/3/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 192 - Institutions teaching Fine Arts (§ 192)›3 | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 192 - Institutions teaching Fine Arts (§ 192) › 3 | (a) By virtue of this subsection, and as of January 1 st, 1947, there shall be exempt from all taxes and levies, every institution, college, academy, or school accredited by the Puerto Rico General Council on Education for the teaching of the fine arts.”
(b) Any institution, college, academy, or school wishing to avail... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/193/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 193 - Model Housing Board | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 193 - Model Housing Board | It is hereby declared that the property of the Model Housing Board is public property used for public and governmental purposes, and the said property is hereby exempt from all kinds of taxes levied by the laws of Puerto Rico on private property, and there are likewise exempt from all kinds of taxes, imposts or duties ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/194/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 194 - Air carriers | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 194 - Air carriers | (a) Every natural or artificial person engaged as a public carrier in air transportation service is hereby exempted, as to such service, from the payment of all commonwealth, local and municipal taxes, of whatever name or nature, on all real or personal property now owned or hereafter acquired thereby, including all ta... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/195/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 195 - International organizations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 195 - International organizations | (a) There shall be exempted from the payment of property tax, both commonwealth and municipal, all properties in Puerto Rico belonging to international organizations having as such the right to enjoy the privileges, exemptions and immunities granted by the Federal International Organizations Immunities Act, and directl... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/197/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 197 - Puerto Rico Milk Industry, Inc | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 197 - Puerto Rico Milk Industry, Inc | (a) There are hereby exempted from the payment of property taxes all such real and personal property, including lands, buildings, equipment, accessories, and vehicles owned or which may in future be acquired by the Puerto Rico Milk Industry, Inc. for the development of its ends and purposes.
(b) All income of the Puert... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/202/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 202 - San Lucas Episcopal Hospital | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 202 - San Lucas Episcopal Hospital | (a) There is hereby exempted [up] to and including fiscal year 1968—69, from all kinds of taxes and imposts, the institution known as the “San Lucas Episcopal Hospital”, including all taxes to be levied on lands, buildings, annexes, residences for the personnel, now existing or to be constructed in the future, includin... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/203/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 203 - Pensions of $9,000 or more | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 203 - Pensions of $9,000 or more | (a) The first nine thousand dollars ($9,000) as of the 2006 tax year; ten thousand dollars ($10,000) as of the 2007 tax year; and eleven thousand dollars ($11,000) as of the 2008 tax year, of the annual total amount of all pensions granted or to be granted in the future by the retirement systems or funds subsidized by ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/204/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 204 - House for the Elderly | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 204 - House for the Elderly | (a) The Teachers Association of Puerto Rico is hereby exempted from the payment of taxes on real and personal property of the institution known as House for the Elderly while operating for nonprofit purposes, as long as said property is exclusively engaged in providing in a systematic and continuous manner lodgings and... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/205/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 205 - Tax derived from production and sale of literary and artistic works | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 205 - Tax derived from production and sale of literary and artistic works | (a) The income received by an artist or writer from his artistic, literary or Puerto Rican handicrafts production is hereby exempted from the payment of income taxes up to the sum of six thousand (6,000) dollars a year.
For the purposes of this exemption, the term “Puerto Rican handicrafts” shall mean any article, work... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-33/206/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 33 - Exemptions from Taxes (§§ 191 — 206)›§ 206 - Commercial production of flowers and ornamental plants | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 206 - Commercial production of flowers and ornamental plants | (a) Every natural or artificial person is hereby exempt, for a period of ten (10) years, from the payment of income tax on revenues derived from the production of flowers and ornamental plants for the local market and for export in operations which may be established in the coffee zone of Puerto Rico. If such person ha... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-i/227/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter I - Industrial Tax Exemption Act, 1948 (§§ 221-226 — 228-238)›§ 2... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter I - Industrial Tax Exemption Act, 1948 (§§ 221-226 — 228-238) › § 227 - Income tax exemption on profit or dividen... | (a) Dividend or profit distributions by a corporation or partnership exempted hereunder from the payment of taxes, made from the income derived from the operations thereof covered by the exemption, and paid to the following stockholders or partners, shall be tax-exempt in the same proportion as said incomes are tax-exe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254 - Exemp... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254 - Exemptions; grant | (a) Any natural or [juridical] person engaged in an eligible business is hereby exempted from the payment of taxes on his net income deriving from shipping activities, for a period of ten (10) years.
(b) Ships and property of any other kind, real and personal, utilized in relation with an eligible business, shall not b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254a - Defi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254a - Definitions | (a) Eligible business.—Means: (i) maritime transportation of freight between ports in Puerto Rico and ports in foreign countries, and (ii) the lease or rent of ships which are utilized in said transportation, or property of any other kind, real and personal, utilized in relation with the operation of said ships when th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254b - Dist... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254b - Distribution | (a) The distribution of dividends or profits by a corporation or partnership availing itself of the provisions of this subchapter, which has not enjoyed or is not enjoying industrial tax exemption and which on the date of commencing exempted shipping operations has accumulated a taxable surplus, shall be considered as ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254c - Liqu... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254c - Liquidation | In case of liquidation of a corporation or partnership which has received income exempted under this subchapter, the taxable profit in liquidation shall not include that portion of the accumulated surplus attributable to such exempt income, subject to the limitations of § 254b(c) of this title.
History —June 28, 1966, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254d - Tran... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254d - Transfer of business | If the person exempted under this subchapter transfers his business, said transfer shall be notified to the Secretary, and the transferee shall enjoy the exemption provided by this subchapter for the unexpired portion of the exemption period, if and when the Secretary approved said transfer.
History —June 28, 1966, No.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254e - Deni... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254e - Denial of tax exemption | (a) Except as provided in this subchapter, no person who has enjoyed or is enjoying the exemption provided by this subchapter shall be entitled to a new exemption through the establishment of another business in which he holds an interest of ten (10) or more percent. For these purposes, the holding of shares or partici... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254f - Acco... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254f - Accounting system | Persons availing themselves of the exemption provided by this subchapter shall keep in Puerto Rico an accounting system which clearly reflects the gross income, expenses, losses, and other deductions relative to maritime freight transportation between ports in Puerto Rico and ports in foreign countries. They shall, fur... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254g - Admi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254g - Administration | The Secretary of the Treasury shall prescribe such rules as he may deem necessary to attain the purposes of this subchapter.
History —June 28, 1966, No. 126, p. 395, § 8. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-35/subchapter-v/254h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k)›Subchapter V - Maritime Freight Transportation (§§ 254 — 254h)›§ 254h - Effe... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254h - Effectiveness | The provisions of this subchapter shall apply to taxable years commencing after December 31, 1966. This subchapter shall take effect immediately after its approval.
History —June 28, 1966, No. 126, p. 395, § 9. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-i/261/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 - Administrat... | 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 - Adminis... | 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... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-i/262/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 - Administrat... | 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) › § 262 - Adminis... | Credits or reimbursements administratively or judicially granted under §§ 261 and 262 of this title shall bear interest at a rate of six percent (6%) per annum, computed from the date of the payment of the tax which is the object of the credit or reimbursement and up to a date which precedes by not more than thirty (30... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-i/263/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 - Administrat... | 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) › § 263 - Adminis... | Credits or reimbursements which are to be administratively or judicially granted shall be governed by the provisions of law in force on the date the application for said credit or reimbursement was started.
History —Oct. 5, 1954, No. 5, p. 42, § 3. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/281/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 281 - Procedure fo... | In all cases under jurisdiction of the Court of First Instance the procedure established in §§ 281—285 of this title to appeal before said court shall exclusively govern.
History —May 10, 1949, No. 235, p. 732, § 1, eff. July 1, 1949. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/282/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 282 - Procedure fo... | (a) Appeal from determinations of Secretary of Treasury. — Whenever a taxpayer disagrees with a decision notified to him by the Secretary of the Treasury of Puerto Rico and is by law entitled to appeal therefrom to the Court of First Instance of Puerto Rico, he shall do so in the manner, within the term, and upon compl... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/283/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 283 - Procedure fo... | From an assessment on property notified by the Secretary of the Treasury to the municipalities, in the manner provided for by § 302 of the Administrative Political Code of Puerto Rico, by filing complaint in the Court of First Instance of Puerto Rico in the manner provided for by §§ 286—289 of this title, within the te... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/284/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 284 - Procedure fo... | All remedies and proceedings which the Commonwealth of Puerto Rico or any of the officials thereof may be entitled to file in the Court of First Instance shall be prosecuted according to the laws applicable thereto.
History —May 10, 1949, No. 235, p. 732, § 4, eff. July 1, 1949. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/285/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 285 - Procedure fo... | Sections 281—285 of this title shall not be construed in the sense of extending or limiting the jurisdiction or competence of the Court of First Instance of Puerto Rico, nor the rights granted to or the obligations imposed by law on the taxpayers, the Commonwealth of Puerto Rico, or the officials of the Commonwealth of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/286/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 286 - Procedure in... | All actions, remedies or proceedings to be substantiated before the Court of First Instance shall be instituted by complaint of the claimant person or entity, formulated by the claimant or through a duly authorized legal representative, within the term of thirty (30) days following the day of notice thereof, served by ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/287/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 287 - Procedure in... | Every taxpayer who institutes any complaint according to the terms of §§ 286—289 of this title, shall affix to and cancel thereon internal-revenue stamps of the following values:
(a) When the excise taxes, imposts, fees or duties involved in the action, remedy, or proceeding exceed one hundred (100) dollars and do not ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/288/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 288 - Procedure in... | Except as otherwise provided in §§ 286—289 of this title, all proceedings before the court, including the presentation and admission of evidence, shall be governed by the Rules of Civil Procedure promulgated by the Supreme Court of Puerto Rico and the applicable provisions of the Code of Civil Procedure.
History —May 1... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/289/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 289 - Procedure in... | In the cases where the applicable law requires as a prerequisite for appealing to the Supreme Court that the tax determined by the Court of First Instance be paid, the appeal shall be taken within the thirty (30) days following the date on which the Secretary of the Court of First Instance serves on the taxpayer and on... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-37/subchapter-ii/290/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›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 II - Judicial P... | 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 II - Judicial Proceedings (§§ 281 — 290) › § 290 - Legal counse... | On request, any taxpayer whose total taxes in any fiscal year, as fixed by the Secretary of the Treasury of Puerto Rico, do not exceed one hundred (100) dollars, shall be entitled to have the Administrative Director of the Office of Court Administration designate for him one of the Public Defendants of the Court of Fir... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/311/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 311 - Agencies for sale of internal revenue stamps | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 311 - Agencies for sale of internal revenue stamps | The Secretary of the Treasury is hereby authorized to designate agents for the sale of internal revenue stamps and any other securities or vouchers that the Secretary of the Treasury sells as provided by law, which, in his judgment are required by the needs of the public.
History —Apr. 12, 1917, No. 11, p. 124, § 1; Ma... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/312/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 312 - Agencies for the sale of internal revenue stamps—Stamp agents; bonds and accou... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 312 - Agencies for the sale of internal revenue stamps—Stamp agents; bonds and accounts | Any person who is appointed hereinafter as an agent for the sale of stamps pursuant to § 311 of this title, shall post a bond or a letter of credit in behalf of the Secretary of the Treasury, in the amount and under the terms determined by him/her. The agents shall also be bound to render an account of the stamps and v... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/313/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 313 - Agencies for the sale of internal revenue stamps—Compensation of stamp agents | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 313 - Agencies for the sale of internal revenue stamps—Compensation of stamp agents | The compensation, if any, for the services rendered as an agent for the sale of stamps, shall be granted by the Secretary of the Treasury, taking into consideration the probable volume of sales of said agents during each calendar month, their location, investment, and other factors that the Secretary of the Treasury sh... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/315/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 315 - Agencies for the sale of internal revenue stamps—Discontinuance of stamp agenc... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 315 - Agencies for the sale of internal revenue stamps—Discontinuance of stamp agency | The Secretary of the Treasury shall have the power to withdraw his authority from any of the agents who sell stamps, when, in his/her judgment, it is merited in the public interest.
History —Apr. 12, 1917, No. 11, p. 124, § 4; Dec. 10, 1999, No. 331, § 4. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/316/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 316 - Agencies for the sale of internal revenue stamps—Appropriation for salaries | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 316 - Agencies for the sale of internal revenue stamps—Appropriation for salaries | In order to enforce the provisions of § 313 of this title, the amount needed to cover the compensation of the agents is hereby appropriated from any general funds in the Treasury of Puerto Rico, not appropriated for other purposes.
History —Apr. 12, 1917, No. 11, p. 124, § 5; May 9, 1942, No. 169, p. 886, § 2; Dec. 10,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/316a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 316a - Procedures—Requirements | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 316a - Procedures—Requirements | The Secretary of the Treasury shall establish the procedures and shall promulgate any regulations needed to enforce the provisions of §§ 311—316b of this title. However, said procedure must include, as a requirement for the users of the electronic stamp selling system, that they consent, under contract, to the inspecti... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-39/316b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 39 - Internal Revenue Stamps (§§ 311 — 317)›§ 316b - Penalties | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 39 - Internal Revenue Stamps (§§ 311 — 317) › § 316b - Penalties | In addition to any other pertinent administrative action, any failure to comply with the provisions of §§ 311—316b of this title or its regulations, shall bring about a penalty that shall not exceed three thousand dollars ($3,000) for each noncompliance. Provided, That any obdurate, repetitious conduct in violation of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/331/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 331 - Partial payment of property and income taxes | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 331 - Partial payment of property and income taxes | The Secretary of the Treasury is hereby authorized to accept total or partial payments for outstanding income taxes owed, plus surcharges and interest accrued thereby until the full payment thereof, and said payments shall be applied to the oldest debt assessed in strict order of maturity. For the purposes of this chap... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/332/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 332 - Advance payment | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 332 - Advance payment | The Secretary of the Treasury is further empowered to accept advance payments for the purposes mentioned in § 331 of this title, even when the taxes are not yet due or assessed.
History —Apr. 10, 1964, No. 8, p. 38, § 2. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/333/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 333 - Payment plans | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 333 - Payment plans | The Secretary of the Treasury may, at his/her discretion, grant payment plans for outstanding taxes plus surcharges and interest accrued and to be accrued until the full payment thereof. Taxes paid through payment plans granted under this section shall accrue interest at a rate of ten percent (10%) per annum during the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/334/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 334 - Conditions of plan; compliance | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 334 - Conditions of plan; compliance | It shall be a condition of every payment plan to promptly pay the current taxes on their due date. As long as the taxpayer is faithfully complying with the terms of the plan, the prompt payments of the current taxes shall be applied to the corresponding taxable year.
History —Apr. 10, 1964, No. 8, p. 38, § 4; Dec. 11, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/335/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 335 - Registration of plan; lien; security | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 335 - Registration of plan; lien; security | The Secretary of the Treasury is hereby empowered to submit to the Property Registrars and the latter are hereby directed to register the total of the debt included in the payment plans authorized by this chapter as liens on any property of the debtor, in order to guarantee the fulfilment of the contracted obligation. ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/336/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 336 - Failure to fulfill obligations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 336 - Failure to fulfill obligations | Should the taxpayer fail to fulfill any of the obligations contracted in accordance with this chapter, the debt shall be considered due and shall be collected following the procedure which the Secretary of the Treasury may deem most convenient.
History —Apr. 10, 1964, No. 8, p. 38, § 6. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-40/337/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 40 - Payment of Taxes (§§ 331 — 337)›§ 337 - Construction | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 40 - Payment of Taxes (§§ 331 — 337) › § 337 - Construction | This chapter shall in no way affect any efforts at collection, payment plan, or proceeding adopted by the Secretary of the Treasury for the collection of delinquent taxes; neither shall it affect the right of the Secretary of the Treasury to enforce collection of taxes due through attachment and sale at public auction ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-41/341/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343)›§ 341 - Enforcement of taxes of other states by courts of Puerto Rico | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343) › § 341 - Enforcement of taxes of other states by courts of Puerto Rico | The courts of Puerto Rico shall acknowledge and execute the tax liability arising from any taxes owed by any natural or [juridical] person, which have been legally levied by virtue of the laws of any state, provided the same acknowledment is accorded by law of such state to the taxes levied by the Commonwealth of Puert... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-41/342/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343)›§ 342 - Enforcement of taxes of Puerto Rico in courts of other states | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343) › § 342 - Enforcement of taxes of Puerto Rico in courts of other states | The Governor of Puerto Rico, represented by the Secretary of Justice, or his delegate, is hereby authorized to bring before the courts of any state the pertinent actions for the collection of taxes owing to the Commonwealth of Puerto Rico.
History —Apr. 5, 1952, No. 26, p. 64, § 2. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-41/343/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343)›§ 343 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 41 - Reciprocal Tax Enforcement (§§ 341 — 343) › § 343 - Definitions | As used in §§ 341—343 of this title, the following terms shall have the following meanings:
(a) State. — Means any state, territory or possession of the United States of America.
(b) Taxes. — Shall include taxes, penalties, interest, fines, surcharges, and license fees.
History —Apr. 5, 1952, No. 26, p. 64, § 3. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42/352/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b)›§ 352 - Authority of Secretary | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352 - Authority of Secretary | The Secretary of the Treasury or his authorized representatives shall collect all the contributions, licenses and taxes fixed under the different tax laws of the Commonwealth of Puerto Rico. The Secretary of the Treasury shall have the faculty to establish the penalty provided in § 352a-1 of this title for each check o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42/352a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b)›§ 352a - Method and time for collection | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352a - Method and time for collection | (a) If the method and time for collecting a tax, license or excise are not fixed by law, the Secretary of the Treasury is authorized to establish them by means of regulations according to the laws to such effect.
(b) Discretionary method.—Notwithstanding that the method of collecting any tax, license or excise fixed by... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42/352a-1/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b)›§ 352a-1 - Penalties | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352a-1 - Penalties | The Secretary of the Treasury, or his authorized representatives, shall impose a penalty for each check or money order returned unaccepted by the financial institution involved and which has been issued in payment of any contribution, license fee or tax. Said penalty may be condoned if it is found that the return is du... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42/352b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b)›§ 352b - Regulations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42 - Alternate Methods for Collection of Taxes (§§ 352 — 352b) › § 352b - Regulations | The Secretary of the Treasury is hereby authorized to prescribe the rules and regulations needed for the implementation of this chapter.
History —July 13, 1978, No. 46, p. 513, § 3, renumbered as § 4 on Dec. 6, 1993, No. 102, § 5. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353 - Collection of bad debts; withholding | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353 - Collection of bad debts; withholding | The Secretary of the Treasury is hereby authorized to withhold each fiscal year, 7 1 / 2 % of the total revenues collected corresponding to bad debts in excess of the base, which shall be equivalent to the total collections of bad debts corresponding to fiscal year 1998—99. Said base shall be increased annually by 3%. ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353a - Use of funds | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353a - Use of funds | The funds withheld by the Secretary of the Treasury shall be used to grant productivity bonuses to the officials of the Department of the Treasury; to hire services that support and assist in the collection of bad debts, to defray any expense or carry out any investment related to the efforts to collect bad debts as we... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353b - Collection of bad debts—Authorized contract | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353b - Collection of bad debts—Authorized contract | The Secretary of the Treasury or his authorized representatives, are also authorized [to] contract any person or entity for the collection of bad debts.
History —June 8, 2000, No. 95, § 3. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353c - Bad debts—Definition | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353c - Bad debts—Definition | For the purposes of the collectors mentioned in § 353b of this title, the term “bad debts” shall mean tax debts assessed in accordance with Act No. 120 of October 31, 1994, known as the “Puerto Rico Internal Revenue Code of 1994”, and those of any other nature which, under the different laws of the Commonwealth of Puer... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353d - Procedure for collection—Assignment of accounts | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353d - Procedure for collection—Assignment of accounts | The persons or entities contracted by the Secretary of the Treasury pursuant to § 353b of this title, shall not be able to collect tax debts from accounts that have not been previously assigned to them; Provided, That the determination of the accounts to be assigned for collection shall be made by a committee composed ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353e - Procedure for collection—Notification | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353e - Procedure for collection—Notification | Every taxpayer or debtor whose debt has been selected to be collected by virtue of the provisions of this chapter, must be previously notified of said intention by certified mail, granting him an additional opportunity to make the payment or object the debt in writing, or both, within a term of ten (10) working days as... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353f - Information or necessary documents | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353f - Information or necessary documents | The Department of the Treasury shall provide the collectors authorized by this chapter, concerning the information pertaining to all previous efforts to collect from the debtor and any other information or documents needed to collect. The collection mechanisms provided by the Secretary of the Treasury shall be availabl... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353g - Receipt | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353g - Receipt | The collector shall give the taxpayer or debtor an official receipt provided by the Secretary of the Treasury, when payment is made pursuant to this chapter.
History —June 8, 2000, No. 95, § 8. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353h - Commission for contracted collectors | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353h - Commission for contracted collectors | The Secretary of the Treasury is hereby authorized to pay to the collectors contracted pursuant to this chapter, a commission that shall not exceed ten percent (10%) of the total sum collected, and which shall be in proportion to the indebted amount.
History —June 8, 2000, No. 95, § 9. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353i - Authorization of collector | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353i - Authorization of collector | The collections assigned by this chapter shall be done by the authorized collector in every case, who shall not delegate his authority to any natural or juridical person, company or society, including collection agencies or lawyers.
History —June 8, 2000, No. 95, § 10. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353j - Offer of payment | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353j - Offer of payment | Any offer made by the debtor for the payment of a lesser amount than the total debt to be collected, shall be consulted with the Secretary of the Treasury before it is accepted.
History —June 8, 2000, No. 95, § 11. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353k - Deposit of collected funds | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353k - Deposit of collected funds | The collectors shall have two (2) working days to deposit the collected funds in the Internal Revenue Collector’s Office; when the payment is made by check, it shall be through a certified or manager’s check.
History —June 8, 2000, No. 95, § 12. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353l/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353l - Bonds | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353l - Bonds | The collectors shall pay the bond required by the Secretary of the Treasury before beginning any collection procedure, in order to guarantee the faithful compliance of the obligations contracted with regard to the receipt, handling and transfer of money obtained in the collection of accounts. Said bond shall also respo... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353m/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353m - Regulations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353m - Regulations | The Secretary of the Treasury is hereby authorized to establish the rules and regulations needed for the implementation of this chapter.
History —June 8, 2000, No. 95, § 14. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42a/353n/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n)›§ 353n - Reports | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42A - Collection of Bad Debts; Withholding (§§ 353 — 353n) › § 353n - Reports | The Secretary shall submit a report to the Legislature on the implementation of this act, one year after its effectiveness, which shall include among other things, the achievements reached by it in terms of the collections made, the commissions paid, the problems encountered by the implementation of this chapter, the c... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354 - Definitions | (a) Economic year. — Shall mean the fiscal year beginning on July 1st of each year and ending on June 30 of the following year.
(b) Demand for payment, attachment and sale of debtor’s property. — Shall mean the authority of the Secretary of the Treasury to attach and sell the property of a debtor as provided under the ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354a - Authorization to sell o... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354a - Authorization to sell or transfer tax receivables | (a) The Department of the Treasury shall be authorized, acting on behalf of the Commonwealth of Puerto Rico, to jointly or severally sell, assign, exchange, negotiate, transfer, dispose of or convey tax receivables or the right to receive payments on account of tax receivables or any interest thereon to any eligible pe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354b - Eligible persons | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354b - Eligible persons | (a) The Government Development Bank shall establish the eligibility requirements to be met by any person interested in buying or acquiring tax receivables or the right to receive payments on account of tax receivables or any interest thereon, including the following conditions:
(1) No person who owes any taxes to the C... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354c - Collection of tax recei... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354c - Collection of tax receivables | (a) The Secretary of the Treasury shall have the ministerial duty of collecting the tax receivables whose right to receive payments or any interest thereon has been sold or transferred under the provisions of § 354a of this title. The obligation of the Secretary of the Treasury to collect such tax receivables shall ter... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354d - Special Tax Receivable ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354d - Special Tax Receivable Fund | (a) A special fund, separate and independent from all other funds of the Treasury of Puerto Rico, called the “Special Tax Receivable Fund”, (hereinafter, the “Fund”) is hereby created, to be administered by the Government Development Bank. All moneys, payments or revenues received or collected by the Secretary of the T... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354e - Notices in advance of t... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354e - Notices in advance of the sale or transfer | (a) Tax receivables and the rights to receive payments on account of tax receivables or any interest thereon may only be the subject of a sale or transfer authorized by § 354a of this title after the Department of the Treasury has notified the intent to sell or transfer the same through a publication in a newspaper of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354f - Cancellation or deferme... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354f - Cancellation or deferment of the transaction | The Department of the Treasury may cancel or defer any proposed sale or transfer before the date of the transaction. The Department of the Treasury shall be under the obligation to fulfill the notice requirements imposed by § 354e of this title, before resuming the sale or transfer, unless the date of the transaction h... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354g - Continuation of sale or... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354g - Continuation of sale or transfer | Unless cancelled or deferred pursuant to § 354f of this title, a sale or transfer authorized by § 354a of this title may, in the discretion of the Department of the Treasury, be continued or resumed from day to day, with no need to issue new notices, until the tax receivables or the right to receive payments on account... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354h - Certificate of sale or ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354h - Certificate of sale or transfer | (a) The Department of the Treasury shall deliver to the buyer or acquirer of tax receivables or the right to receive payments on account of tax receivables, a certificate of sale or transfer for each delinquent taxpayer, upon receipt of payment for said sale or transfer. Furthermore, by request of a buyer or acquirer, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354i - Notice after the sale o... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354i - Notice after the sale or transfer | Within a term of thirty (30) days as of the date of the sale or transfer of tax receivables or the right to receive payments on account of tax receivables or any interest thereon, the Department of the Treasury shall notify such a sale or transfer to delinquent taxpayers as they appear identified on the records of the ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354j - Replacement or refund | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354j - Replacement or refund | (a) The Department of the Treasury shall replace: the right to receive payments on account of a specific tax receivable, with the right to receive payments for one (1) or more tax receivables of an equal or greater value; refund the buyer or acquirer an amount equal to the payments on account of the tax receivable, plu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354k - Puerto Rico Tax Receiva... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354k - Puerto Rico Tax Receivables Trust | (a) A public corporation and instrumentality of the Commonwealth of Puerto Rico is hereby created, to constitute a corporate and political entity independent and separate from the Commonwealth of Puerto Rico, to be known as the Fideicomiso para la Compra de Deudas Contributivas Morosas de Puerto Rico (“FIDECOM”), whose... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354l/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354l - Exception; issue of spe... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354l - Exception; issue of special obligations | (a) In the event that the Department of the Treasury, in consultation with the Government Development Bank, should determine that a transaction for the sale, assignment, exchange, negotiation, transfer, disposition or conveyance, jointly or severally, of tax receivables or the right to receive payments on account of ta... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42b/354m/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)›§ 354m - Rulemaking authority | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42B - Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m) › § 354m - Rulemaking authority | The Secretary of the Treasury may establish rules and regulations as necessary for the implementation of this chapter.
History —July 20, 2008, No. 125, § 16. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355 - Definitions | For the purposes of this chapter, the following words shall have the meaning set forth below:
(a) Person and taxpayer. — Shall have the meaning established in each of the applicable laws.
(b) Secretary. — Means the Secretary of the Treasury.
(c) Director. — Means the “Director of Finances,” as said term is defined in §... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355a - Taxes applicable to this volunt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355a - Taxes applicable to this voluntary disclosure program | For purposes of this chapter, the taxes covered under the Voluntary Disclosure Program shall be the following:
(a) Income taxes. — Any person who, on or before December 31, 2009, has received or accumulated gross income taxable under Act No. 120 of October 31, 1994, as amended, known as the “Puerto Rico Internal Revenu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355b - Program benefits | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355b - Program benefits | (a) As for the kind of income described in subsection (a) of § 355a of this title, there shall be imposed, charged, and paid a tax of twenty percent (20%) on said income. Taxes on said income shall not be subject to any charges on account of interest, penalties, or surcharges.
(b) As for municipal license fees paid und... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355c - Conditions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355c - Conditions | Participation in the Voluntary Disclosure Program shall be subject to meeting the following conditions:
(a) The taxpayer must provide, on or before June 30, 2011, a true, correct, and completed tax return or declaration for each taxable year or fiscal year started on July 1st, 2003, and ending on or before December 31,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355d - Situations in which the volunta... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355d - Situations in which the voluntary disclosure program shall not apply | Notwithstanding the provisions of § 355b of this title, the Voluntary Disclosure Program shall not apply:
(a) To any matter or matters in which, before the Secretary or the municipality (as the case may be) receives a correct application for the Voluntary Disclosure Program, one or more of the following circumstances a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355e - Effect of application for volun... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355e - Effect of application for voluntary disclosure program | If a taxpayer chooses to participate in the Voluntary Disclosure Program established in this chapter, such decision shall constitute an express and absolute waiver of all administrative and judicial rights to appeal in connection with such tax responsibility. No tax payment received under this chapter shall be eligible... |
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