P.R. Laws tit. 13, § 31630

2019-02-20 00:00:00+00

§ 31630. Declaration of excise tax and use tax and monthly excise tax return

(a) Every importer shall file a detailed excise tax and use tax declaration on all taxable goods or items that have been introduced from abroad. The declaration shall be filed on the deadline for the payment of the corresponding excise taxes or the applicable use tax. The declaration shall contain the information on goods subject to taxation under this Code as prescribed by regulations, and shall be filed in the form and manner set forth by the Secretary.

(1) Exceptions.—

(A) Bonded dealers introducing vehicles, vessels, and heavy equipment shall file the declaration stated in subsection (a) not later than ten (10) days after the date on which they take possession of the vehicles, vessels, and heavy equipment; and

(B) in the case of merchandise introduced by mail and air courier, the declaration on goods subject to taxation under this part shall be filed not later than the fifth (5 th) business day following the date on which possession of the merchandise is taken; and

(C) merchants introducing taxable items subject to the use tax established in §§ 32001 et seq. of this title and who have posted bond in the form and manner prescribed by the Secretary through regulations, shall include the information on such items in the monthly return required under § 32092 of this title.

(b) Every bonded importer or manufacturer of goods subject to taxation under this part shall file a monthly excise tax return not later than the tenth (10 th) day of the month following the date of introduction or manufacture. Said return shall be filed even if no taxable transactions have occurred for the covered period. The monthly excise tax return shall contain the information on goods subject to taxation under this part prescribed by regulations and shall be filed in the form and manner set forth by the Secretary.

(c) The Secretary may request through regulations, circular letter, information bulletin, or administrative determination of a general nature that the declarations required by this section be filed electronically.”

History —Jan. 31, 2011, No. 1, § 3020.10, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 132; June 30, 2013, No. 46, § 1.