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https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33264/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | When the bid price on the sold personal property is paid, the surrendering of such property and of the sales account shall constitute title in favor and right of the buyer over such property. Any surplus made in the proceeds of the sale in excess of the taxes, levies, fines, interest, surcharges, penalties, and costs s... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33265/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) If it is decided that, in the first instance, the personal property of a delinquent taxpayer is to be attached, and such property is not sufficient to pay the assessed debts, fines, interest, surcharges, penalties, and costs he/she owes to the Government of Puerto Rico; or if the taxpayer has no attachable personal... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33266/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) Immediately after the terms granted to pay assessed debts, fines, interest, surcharges, and penalties have expired, in cases in which the property to be attached is real property, the agent shall prepare an attachment certification describing the attached real property, and shall cause such certification to be file... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33267/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | It shall be the duty of all property registrars, immediately after having received the aforementioned attachment certification or the lien certification provided in § 33261 of this title, to register such certification properly and return it to the corresponding agent within a term of ten (10) days, with an annotation ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33268/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) Upon submittal for registration of the real property attachment certification at the corresponding Property Registry, or after having attached any other personal property, the agent shall give notice of such attachment in the manner provided in this Code, so that if all assessed debts, fines, interest, surcharges, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33269/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) The time, place, and conditions under which such auction is to take place shall be clearly stated in the auction announcement, as established in § 33268 of this title. Upon expiration of the aforesaid publication term, or as soon as practicable after its expiration, the aforementioned property shall be sold by the ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33270/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | The agent may continue with the sale from day to day, if he/she deems it necessary to delay such sale; and, for sufficient cause, he/she may defer such sale for a term not to exceed sixty (60) days, which shall be properly notified by means of an announcement made in the manner provided in this Code.
History —Jan. 31, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33271/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) If any agent should sell or assist in the sale of any personal or real property, fully aware that such property is exempt from attachment; or if he/she knowingly and intentionally sells or assists in the sale of any personal or real property for the payment of taxes, with the purpose of defrauding the owner; or if ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33272/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | No agent of the Department, or employees involved in collection efforts by the Department, may acquire property attached and auctioned by the Department. If any agent or employee involved in collection efforts by the Department buys, either directly or indirectly, any part of any personal or real property sold for the ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33273/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) Within sixty (60) days following the date of auction, the agent shall prepare, sign, and hand in to the buyer of any personal or real property sold due to failure to pay taxes, a purchase certificate, which shall contain the name and home address of such buyer, the date of sale of such property, the amount for whic... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33274/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) Except for the provisions of § 33269 of this title whoever is the owner on the date of sale of any real property, which is subsequently sold to another natural or juridical person or to the Government of Puerto Rico to pay taxes, his/her heirs or assignees or any person who, on the date of sale, has any right over ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33275/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) When the taxpayer whose land has been sold at auction to pay his/her debt with the Department wishes to redeem such property but does not know the home address of the person who bought it at auction or does not find him/her at the home address recorded in the certificate of sale, shall so inform by means of a publi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33276/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | If the aforementioned buyer, or his/her heirs or assignees, refuse to accept the money offer made, as established for redeeming the property, or if they cannot be located, the person entitled to redeem the property shall pay the redemption amount to the authorized agent in whose Collection District the sale of the prop... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33277/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | Upon receiving such money to redeem the property in the manner described above, the agent shall notify the buyer, or his/her heirs or assignees, of the payment of said money, and he/she shall keep the same at the disposal of such buyer, heirs, or assignees. The aforementioned notice may be sent by certified mail to the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33278/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) Any real or personal property offered at a public auction to pay assessed debts, fines, interest, surcharges, penalties, and costs owed and not paid, which is not sold for lack of a bid that suffices to cover all such debts that encumber such property, may be bought by the agent on behalf of the Government of Puert... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33279/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | When any real property has been sold on account of delinquent assessed debts, fines, interest, surcharges, and penalties, and the same has been sold at auction to the Government of Puerto Rico, and it is discovered later that, for whichever reason, said sale was conducted irregularly and that the owner has been unduly ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1066/33280/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1066 - Procedures for Demand for Payment, Attachm... | (a) Release of lien.— The Secretary shall issue a certificate of release of any lien imposed pursuant to this chapter with respect to any tax debt when:
(1) Liability satisfied or unenforceable.— The Secretary finds that the liability for the amount assessed, together with all interest, fines, penalties, and surcharges... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-a/33301/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Registration as specialist required. — No person may practice or continue practicing in Puerto Rico as a tax return or statement specialist unless he/she applies to and obtains from the Department of the Treasury a registration into the Register established by this chapter.
(b) Registration as tax return, statement... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-a/33302/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Duties. — Not to be construed as a limitation, all specialists shall have the following duties:
(1) To act competently as experts on taxation matters.
(2) To observe the laws, morals, and public order.
(3) To comply with the rules or regulations issued under the provisions of this Code.
(4) To hand to taxpayers a c... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-a/33303/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Insufficiency as to taxpayer liability. —
(1) Any specialist shall be subject to the imposition of administrative sanctions in the manner established further, in any case in which it is determined that there is an insufficiency as to the liability of the taxpayer whose tax return, statement, or refund claim form he... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-a/33304/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Administrative sanctions for violating the provisions of this chapter may be imposed regardless of other sanctions or penalties imposed pursuant to other provisions of this Code.
(b) The provisions on deficiency assessment and collection shall not apply to the assessment and collection of administrative sanctions i... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-a/33305/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Any specialist shall be guilty of a misdemeanor if he/she discloses or uses, in violation of the provisions of this Code, any information he/she may receive while discharging his/her functions, and any person engaged in the business of preparing or providing services related to the preparation of tax returns or sta... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-a/33306/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | Upon request by the Secretary, an injunction proceeding may be filed on behalf of the Government of Puerto Rico, pursuant to the laws that govern such proceedings, against any person who practices as an income tax return specialist in violations of the provisions of this chapter. The injunction action provided herein d... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-b/33311/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) No natural or juridical person may practice or continue practicing in Puerto Rico as a tax representative unless he/she complies with the provisions set forth in this subchapter.
(b) A “tax representative” shall be deemed to be a natural or juridical person with capability or experience concerning taxation matters,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-b/33312/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Requirements. — Any person who practices as a tax representative before the Department shall meet the following requirements:
(1) To observe an appropriate conduct at all times, and
(2) to have the capability, experience, or qualifications necessary to provide quality tax services.
(b) Duties. — In order to appear ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-b/33313/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Revocation of privilege. — The Secretary may revoke the privilege of appearing in representation of taxpayers before the Department to any tax representative who:
(1) Does not comply with the requirements and duties to practice as a tax representative as established in this subchapter.
(2) Willingly and knowingly, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1067/subchapter-b/33314/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1067 - Provisions Concerning Tax Return, Statemen... | (a) Upon request by the Secretary, an injunction proceeding may be filed to prohibit certain acts to tax representatives in the same manner as tax return, statement, or refund claim specialists, as provided in § 33306 of this title.
(b) Any tax representative who intentionally gives the Secretary any roster, statement,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33331/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) In general; assessment and collection. —
(1) Anytime any person is required to collect or withhold from any other person any taxes imposed by this Code and to surrender to the Government of Puerto Rico payment of such taxes, the amount of the taxes thus collected or withheld shall be deemed to be a special trust fu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33332/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Penalty. — Any person liable, as described in subsection (b) of this section, shall be personally subject, in addition to any other penalty established under this Code, to a penalty equal to the full amount of the taxes evaded, not collected, not withheld, not deposited, not reported, or not remitted by the entity ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33333/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) General rule. — Anytime a person required, pursuant to any part of this Code, to collect, withhold, deposit, account for, and remit payment of any taxes or levies established by any part of this Code:
(1) Does not collect, pay, withhold, deposit, account for, and remit payment of such taxes or levies within the tim... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33334/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Penalty. — Any person who fails to meet any requirement imposed by § 33333(b) of this title, in addition to other penalties established by the Code, shall be guilty of a third-degree felony.
(b) Exceptions. — The provisions of subsection (a) of this section shall not apply:
(1) To any person who proves reasonable d... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33335/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Deposit of taxes withheld from salaries. —
(1) Any person who pays salaries and is required to deduct and withhold from any employee any income taxes in § 30271 of this title, or the regulations promulgated by the Secretary pursuant to the Code, and to remit payment of such taxes to the Government of Puerto Rico, s... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33336/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | Any person who pays interest and is required to deduct and withhold from any person receiving payments from interest such income taxes as provided in § 30279 of this title of the Code or the regulations promulgated by the Secretary pursuant to the Code, shall remit to the Secretary the taxes thus deducted and withheld ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33337/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | The Secretary may authorize banking institutions that have been designated as public fund depositories to receive any taxes deducted and withheld under Part II of this subtitle under such conditions as he/she prescribes. The Secretary shall periodically prepare and publish listings with the names and addresses of banki... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33338/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) General rule.—
(1) Any person required to deduct and withhold any income taxes in §§ 30278, 30280 and 30281 of this title, or the regulations established by the Secretary pursuant to this part, and to remit payment of such taxes to the Government of Puerto Rico, shall deposit the amount of the taxes thus deducted a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33339/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) General rule. — All taxes, levies, licenses, or any other payment established in this Code may be paid by postal money order or bank draft, legal tender, bonds, internal revenue stamps, checks—personal, manager’s or certified—credit cards, debit cards, electronic transfers, and other negotiable instruments.
(b) Pay... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33340/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Taxes. — Except as provided in § 33002(a) of this title, no recourse shall be filed with any court to prevent the assessment or collection of any taxes imposed by this Code.
(b) Requirement of transferee or trustee. — No recourse shall be filed with any court to prevent the assessment or collection of:
(1) The amou... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33341/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | Each year, the Secretary shall prepare and publish those statistics that are reasonably available concerning the application of this Code, including classifications for taxpayers and income, items allowed as deductions, exemptions, and credits, items regarding excise taxes, sales and use tax, estate taxes, and gift tax... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33342/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Exemption from excise taxes. — In the event of a disaster as declared by the Governor of Puerto Rico, the Secretary is empowered to issue an administrative order to exempt persons responsible for the payment of excise taxes imposed by Part IV of this subtitle on the following items:
(1) Basic commodities introduced... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33343/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | Except as provided further, or in § 33344 of this title, no municipality, whether autonomous or not, may impose or collect any taxes or levies established under this Code. Building excise taxes and volume of business taxes authorized under §§ 4001 et seq. of Title 21, known as the “Autonomous Municipalities Act”, and §... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33344/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Authorization and mandatory requirement.— Beginning on February 1, 2014, all municipalities shall uniformly and mandatorily impose a sales and use tax on a taxable item pursuant to the authorization established in § 32030 of this title. Such tax shall be at a fixed tax rate of one percent (1%), which shall be colle... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33345/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Failure to apply for endorsement within the term required.— Any public show promoter who fails to apply to the Secretary, by means of a written statement, for the endorsement to sell tickets not later than ten days preceding the first day of ticket sales, shall be subject to a fine of twenty-five percent (25%) of t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1068/33346-d-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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346... | (a) Service in combat zone or contingency operation—
(1) In general.— In the case of an individual: serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive Order as a “combat zone”, or when deployed outside Pu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-a/33361/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | (a) Regulations in effect pursuant to the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Estate and Gift Tax Act or the Alcoholic Beverages Act of Puerto Rico. —
(1) All regulations adopted by virtue of the Puerto Ric... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-a/33362/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | When a Code provision makes reference to a preceding taxable year, such taxable year shall include any taxable year before January 1, 2011, provided, that such inclusion is not incompatible with the provisions of this Code.
History —Jan. 31, 2011, No. 1, § 6091.02, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-a/33363/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | No provision in this Code shall be understood to modify, alter, or invalidate any administrative determination, final agreement, claim, or contract executed under the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Est... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-a/33364/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | (a) General rule. — Except as provided in subsection (b), administrative determinations issued by the Secretary pursuant to the provisions of the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Estate and Gift Tax Act,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-a/33365/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | (a) General rule. — Except as provided in subsection (b), any final agreements executed between a taxpayer and the Secretary pursuant to the provisions of the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, or the Puerto Rico Estate a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-a/33366/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | (a) General rule. —
(1) Taxable years starting before January 1, 2011, taxable events taking place or property transfers made before January 1, 2011. — Final agreements to be executed by the Secretary after December 31, 2010, in connection with matters related to taxable years starting before January 1, 2011, or taxabl... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33371/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | (a) In general.— Except when otherwise provided, and insofar as the provisions of §§ 30041 et seq. of this title are similar to the corresponding provisions of the Puerto Rico Internal Revenue Code of 1994, a person shall take into account, for purposes of Part II of this subtitle, any tax attributes of such person gen... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33372/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | The provisions of this Code shall apply to stock bonus, pension, or profit sharing plans, individual retirement accounts, nondeductible individual retirement accounts, health savings accounts, and education savings accounts established before the effective date of this Code pursuant to Sections 1165, 1169, 1169B, 1169C... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33373-33382/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.03, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33374/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.04, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33375/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.05, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33376/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.06, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33377/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.07, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33378/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.08, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33379/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.09, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33380/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.10, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33381/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.11, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-b/33382/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | History —Jan. 31, 2011, No. 1, § 6092.12, retroactive to Jan. 1, 2011; Repealed. Act. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-c/33391/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | The repeal of any provision of the Puerto Rico Internal Revenue Code of 1994 shall not affect any acts conducted or any vested rights or any proceedings or lawsuits started in civil cases, before any such repeal, but all rights and requirements under said law shall continue and may be applied as if such provision had n... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-c/33392/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | Any crime and penalties or fines imposed for violations of any provision of a repealed law shall be processed and punishment shall be imposed in the same manner and with the same effect as if this Code had not been promulgated.
History —Jan. 31, 2011, No. 1, § 6093.02, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-c/33393/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | For purposes of applying the provisions of the Internal Revenue Code of 1994 and this Code to any term, any reference shall be deemed a reference to the corresponding provision of the preceding or subsequent law, as the case may be.
History —Jan. 31, 2011, No. 1, § 6093.03, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1069/subchapter-c/33394/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1069 - Transitory Provisions (§§ 33361 — 33394) ›... | (a) Reference in other laws to the Puerto Rico Internal Revenue Code of 1994. — Any reference to any other law of Puerto Rico, or to any executive order, or to any provision of Act No, 120 of October 31, 1994, as amended, known as the “Puerto Rico Internal Revenue Code of 1994”, shall be understood, unless otherwise ex... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33414/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | The provisions of this chapter shall apply to partnerships and partners in such partnerships subject to taxation in accordance with the provisions of §§ 30321 et seq. of this title.
History —Jan. 31, 2011, No. 1, added as § 6100.01 on Dec. 10, 2011, No. 232, § 186. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33415/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) A partner shall, on the partner’s return, treat each partnership item attributable to such partnership in a manner which is consistent with the treatment of such partnership item on the partnership return.
(b) Underpayment due to inconsistent treatment assessed as math error.— Any underpayment of tax by a partner b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33416/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) Adjustments flow through partners for year in which adjustment takes effect.—
(1) In general.— If any partnership adjustment with respect to any partnership item takes effect (within the meaning of subsection (d)(2)) during any partnership taxable year, such adjustment shall be taken into account in determining the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33417/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) General rule.— The Secretary is authorized and directed to make adjustments at the partnership level in any partnership item to the extent necessary to have such item be treated in the manner required.
(b) Notice of partnership adjustment.—
(1) In general.— If the Secretary determines that a partnership adjustment ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33418/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) General rule.— Except as otherwise provided in this chapter, no adjustment to any partnership item may be made (and no levy or proceeding in any court for the collection of any amount resulting from such adjustment may be made, begun or prosecuted) before:
(1) The close of the ninetieth (90) day after the day on wh... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33419/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) General rule.— Within ninety (90) days after the date on which a notice of a partnership adjustment is sent to the partnership with respect to any partnership taxable year, the partnership may file a petition with the Court of First Instance for a readjustment of the partnership items for such taxable year, filing ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33420/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) General rule.— Except as otherwise provided in this section, no adjustment to any partnership item may be made after the date which is four (4) years after the later of:
(1) The date on which the partnership return for such taxable year was filed, or
(2) the last day for filing such return for such year (determined... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33421/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) General rule.— A partnership may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time:
(1) Within four (4) years after the later of:
(A) The date on which the partnership return for such year is filed, or
(B) the last day for filing the partnership return... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33422/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) In general.— If any part of an administrative adjustment request filed under § 33421 of this title is not allowed by the Secretary, the partnership may file a petition for an adjustment with respect to the partnership items to which such part of the request relates.
(b) Period for filing petition.— A petition may b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1070/33423/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1070 - Provisions Applicable to Partnerships and ... | (a) For purposes of this chapter, the term “partnership item” means with respect to a partnership, any item required to be taken into account for the partnership’s taxable year under any provision of §§ 30041 et seq. of this title to the extent regulations prescribed by the Secretary provide that, for purposes of this ... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-71/421/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 71 - Inspection of Books and Accounts (§§ 421 — 423)›§ 421 - Inspection—By Secretary of State | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 71 - Inspection of Books and Accounts (§§ 421 — 423) › § 421 - Inspection—By Secretary of State | The Secretary of State of Puerto Rico is hereby authorized to inspect or examine either per se or through his subordinates, the books, accounts, records, files and other documents of all domestic and foreign corporations authorized to do business in Puerto Rico, to the end of having said corporations fully comply with ... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-71/422/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 71 - Inspection of Books and Accounts (§§ 421 — 423)›§ 422 - Inspection—By Secretary of Treasury | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 71 - Inspection of Books and Accounts (§§ 421 — 423) › § 422 - Inspection—By Secretary of Treasury | The Secretary of the Treasury of Puerto Rico is hereby empowered to investigate and examine, either per se or through his subordinates, all books, accounts, records, files and other documents of all domestic and foreign corporations authorized to do business in Puerto Rico, for the purpose of determining the taxable li... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-71/423/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 71 - Inspection of Books and Accounts (§§ 421 — 423)›§ 423 - Penalties; judicial proceedings | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 71 - Inspection of Books and Accounts (§§ 421 — 423) › § 423 - Penalties; judicial proceedings | Any domestic or foreign corporation authorized to do business in Puerto Rico which wilfully and without any lawful excuse shall refuse to permit the inspection or examination of its books, accounts, records, files and other documents by the persons and for the purposes herein authorized, or hinders said inspection or e... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-73/451/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 73 - Miscellaneous Provisions (§§ 451 — 454)›§ 451 - Obligations prior to any operation; renewal; penalties | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 73 - Miscellaneous Provisions (§§ 451 — 454) › § 451 - Obligations prior to any operation; renewal; penalties | (a) Every corporation, joint-stock or limited liability company or association heretofore organized, chartered or incorporated under the laws of Puerto Rico, and every such association, corporation or company hereafter chartered or incorporated in Puerto Rico, before proceeding to transact business, shall file in the o... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-73/452/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 73 - Miscellaneous Provisions (§§ 451 — 454)›§ 452 - Periodic examinations; revocation of license; penalties | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 73 - Miscellaneous Provisions (§§ 451 — 454) › § 452 - Periodic examinations; revocation of license; penalties | (a) It shall be the duty of the Secretary of the Treasury of Puerto Rico to examine periodically the condition and financial standing of every bank, insurance, surety or building and loan company, and of every quasi-public corporation doing business in Puerto Rico; and the officers and agents of every such bank, compan... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-73/453/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 73 - Miscellaneous Provisions (§§ 451 — 454)›§ 453 - Failure to file annual reports | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 73 - Miscellaneous Provisions (§§ 451 — 454) › § 453 - Failure to file annual reports | Whenever a corporation or association fails to file its annual report within the time prescribed by law, and the Secretary of State of Puerto Rico shall have requested the Secretary of Justice to prosecute, the Secretary of Justice may consent to the payment of the penalty directly to the Secretary of the Treasury, upo... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-2/chapter-73/454/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 2 - Additional Provisions (§§ 421 — 454)›Chapter 73 - Miscellaneous Provisions (§§ 451 — 454)›§ 454 - Federal mortgage corporations | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 2 - Additional Provisions (§§ 421 — 454) › Chapter 73 - Miscellaneous Provisions (§§ 451 — 454) › § 454 - Federal mortgage corporations | Notwithstanding any other provision of law, any corporation the principal business of which is that of making mortgage loans, deeds of trust or other instruments conveying or constituting liens upon real property or any interest therein, all the stock of which is subscribed and owned by the Government of the United Sta... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3501/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3501 - Purposes; incorporators | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3501 - Purposes; incorporators | (a) This subtitle shall be known as the “General Corporations Act”.
(b) Corporations may be organized under this subtitle to transact or promote any lawful business or purpose, except those prohibited by the Constitution and laws of the Commonwealth of Puerto Rico.
(c) Any natural person with legal capacity or any juri... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3502/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3502 - Certificate of incorporation | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3502 - Certificate of incorporation | (a) The certificate of incorporation shall set forth:
(1) The name of the corporation, which shall contain one (1) of the following terms: “Corporation”, “Corp.”, “CRL”, “SRL”, “Incorporated” or “Inc.”, or words or abbreviations of like import in other languages, provided they are written in Roman letters or characters... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3503/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3503 - Execution, acknowledgment, filing, and recording of the original certificate of incorpora... | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3503 - Execution, acknowledgment, filing, and recording of the original certificate of incorporation; effective date; exceptions | (a) Whenever it is required to file any document with the Department of State in accordance with this section or any other provision of this subtitle, such filing shall be executed as follows:
(1) The certificate of incorporation, and any other instrument to be filed before the election of the initial board of director... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3504/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3504 - Certificate of incorporation; evidence | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3504 - Certificate of incorporation; evidence | The copy certified by the Secretary of State of a certificate of incorporation, or of any other certificate which has been filed with the Department of State as required by any provision of this subtitle, shall be prima facie evidence of:
(1) Due execution and filing;
(2) observance of all acts necessary for the instru... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3505/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3505 - Commencement of corporate existence and liability for transactions executed prior to inco... | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3505 - Commencement of corporate existence and liability for transactions executed prior to incorporation | (a) Once the certificate of incorporation has been executed and filed as provided in subsection (d) of § 3503 of this title and the fees required by law have been tendered, the person or persons who have thus associated and their successors and assignees shall constitute, as of the filing date, or if it was set forth i... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3506/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3506 - Authorities of the incorporators | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3506 - Authorities of the incorporators | If the persons who are to serve as directors until the first annual meeting of stockholders have not been designated in the certificate of incorporation, the incorporator or incorporators shall manage the affairs and the organization of the corporation until such directors are elected and may take the necessary measure... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3507/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3507 - First meeting of the incorporators or directors designated in the certificate of incorpor... | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3507 - First meeting of the incorporators or directors designated in the certificate of incorporation | (a) After the filing of the certificate of incorporation, the first meeting of the incorporator or incorporators, or of the board of directors if the directors were designated in the certificate, shall be called through notice signed by a majority of the incorporators or the directors, as the case may be, stating the d... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-221/3508/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 221 - Organization (§§ 3501 — 3508)›§ 3508 - Statutes | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 221 - Organization (§§ 3501 — 3508) › § 3508 - Statutes | (a) The original or subsequent bylaws of the corporation may be adopted, amended or repealed by the incorporators, by the initial directors if they were designated in the certificate of incorporation, or, if the corporation has not received any payment for its stock, by the board of directors. After the corporation has... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-222/3521/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 222 - Powers (§§ 3521 — 3525)›§ 3521 - General powers | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 222 - Powers (§§ 3521 — 3525) › § 3521 - General powers | In addition to the powers stated in § 3522 of this title, every corporation, its officers, directors, stockholders and other members shall possess and may exercise all of the powers and privileges granted by this or other acts or by the certificate of incorporation, in addition to such other powers incidental thereto, ... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-222/3522/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 222 - Powers (§§ 3521 — 3525)›§ 3522 - Specific powers | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 222 - Powers (§§ 3521 — 3525) › § 3522 - Specific powers | Every corporation created under the provisions of this subtitle shall have the power to:
(a) Legally exist in perpetuity with its corporate name, unless its term of duration is limited in the certificate of incorporation.
(b) Sue and be sued under its corporate name in any court and participate in any judicial, adminis... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-222/3523/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 222 - Powers (§§ 3521 — 3525)›§ 3523 - Management in benefit of the corporation | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 222 - Powers (§§ 3521 — 3525) › § 3523 - Management in benefit of the corporation | The authority and the powers conferred upon every corporation organized under the laws of the Commonwealth of Puerto Rico or upon the officers or directors thereof, by law or in the certificate of incorporation or instrument with equal force and validity, or in the corporate bylaws, shall be enjoyed and must be exercis... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-222/3524/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 222 - Powers (§§ 3521 — 3525)›§ 3524 - Banking powers; definition | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 222 - Powers (§§ 3521 — 3525) › § 3524 - Banking powers; definition | (a) No corporation created under this subtitle shall, by inference or interpretation, be deemed empowered to issue bills of exchange, notes or other titles for circulation as legal tender; or to deal in the receipt of money deposits, or foreign currency.
(b) Corporations created or to be created in accordance with the ... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-222/3525/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 222 - Powers (§§ 3521 — 3525)›§ 3525 - Absence of corporate powers | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 222 - Powers (§§ 3521 — 3525) › § 3525 - Absence of corporate powers | No act of a corporation and no transfer of personal or real property made by or in favor of a corporation shall be invalid if the corporation lacks the capacity or power to execute such act or to make or receive such transfer, but such lack of capacity or power may be invoked:
(a) In a proceeding initiated by a stockho... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-223/3541/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546)›§ 3541 - Registered office | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546) › § 3541 - Registered office | (a) Every corporation shall maintain a registered office in the Commonwealth which may be located in its same place of business or in any other place. For the purposes of this subtitle, the registered office shall be that registered with the Department of State where the registered agent of the corporation is.
(b) When... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-223/3542/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546)›§ 3542 - Registered agent | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546) › § 3542 - Registered agent | (a) Every corporation shall maintain a registered agent in the Commonwealth, who may be:
(1) The corporation itself.
(2) An individual resident in the Commonwealth.
(3) A juridical person duly organized under the laws of the Commonwealth of Puerto Rico, or juridical person authorized to do business in the Commonwealth,... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-223/3543/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546)›§ 3543 - Transfer of the designated office and change of registered agen... | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546) › § 3543 - Transfer of the designated office and change of registered agent | Any corporation may transfer its registered office to any other place within the territorial jurisdiction of the Commonwealth of Puerto Rico, by resolution of its Board of Directors. It may also, by resolution, replace the registered agent by another natural or juridical person that may even be the affected corporation... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-223/3544/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546)›§ 3544 - Change of address of the registered agent | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546) › § 3544 - Change of address of the registered agent | (a) A registered agent may change the address of the registered office of the corporation or corporations for which he/she serves in such capacity to any other address within the Commonwealth through the filing with the Department of State of a document duly certified by the registered agent stating the present name an... |
https://law.justia.com/codes/puerto-rico/title-fourteen/subtitle-5/chapter-223/3545/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE FOURTEEN - Private Corporations (§§ 1 — 4084)›Subtitle 5 - General Corporations Act (2009)›Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546)›§ 3545 - Resignation of the registered agent, and appointment of success... | 2023 Laws of Puerto Rico › TITLE FOURTEEN - Private Corporations (§§ 1 — 4084) › Subtitle 5 - General Corporations Act (2009) › Chapter 223 - Registered Office and Registered Agent (§§ 3541 — 3546) › § 3545 - Resignation of the registered agent, and appointment of successor | The registered agent of one (1) or more corporations organized in accordance with the laws of the Commonwealth of Puerto Rico may file at the Department of State a certificate of his/her resignation to the office, stating the name and address of the registered agent who shall replace him/her, pursuant to the provisions... |
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Unemployment Word Count by State
Calculates the total word count of documents related to unemployment in each state, revealing insights into the volume of unemployment-related content by location.
CO Title 8 Word Count
Calculates the total number of words in the content of entries related to 'Title 8' in Colorado, providing insight into the volume of text data available for that specific category and state.