P.R. Laws tit. 13, § 30300
Any teller or withholding agent who is required to make the deduction and withholding at source, imposed by §§ 30086, 30272, and 30279 of this title as well as any deduction and withholding at the source imposed under §§ 10641 et seq. of this title, known as the “Economic Incentives Act for the Development of Puerto Rico”, or any other previous or subsequent analogous law, or §§ 6001 et seq. of Title 23, known as the “Puerto Rico Tourist Development Act”, or any other previous or subsequent analogous law, and to file an information statement for the amounts deducted and withheld, shall submit, no later than on February 28 of the following year, an annual reconcilement statement for each kind of income. Said reconciliation statement shall include the amounts paid and withheld, as well as the kind of income paid.
History —Jan. 31, 2011, No. 1, § 1063.10, retroactive to Jan. 1, 2011.