P.R. Laws tit. 13, § 10818
The Department of the Treasury and CRIM are hereby authorized to draft and promulgate those rules and regulations that contain the mechanisms needed to ensure the proper and diligent implementation of the benefits and requirements established in this chapter. The Department of the Treasury and CRIM shall consult the Department of State, the Institute of Puerto Rican Culture and the Department of Education prior to the presentation of the regulations herein provided.
All natural or juridical persons who avail themselves of the benefits provided by this chapter, must annually file with the Department of the Treasury and/or CRIM, as the case may be, on or before the last day of their tax year, a certification and/or verification, as provided by said agencies by regulations, indicating that they have met the requirements of this chapter.
History —Sept. 29, 2004, No. 516, § 10.