P.R. Laws tit. 13, § 30180
2019-02-20 00:00:00+00
If a taxpayer changes his/her accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the Secretary, be computed on the basis of such new accounting period, subject to the provisions of § 30264 of this title.
History —Jan. 31, 2011, No. 1, § 1040.10, retroactive to Jan. 1, 2011.