P.R. Laws tit. 13, § 32146
2019-02-20 00:00:00+00
Any merchant, as defined in this part, shall ensure the conservation in Puerto Rico for a period not less than six (6) years, of all information that provides evidence of the taxable items received, used, sold at retail, distributed or stored, and leased by said merchant, such as invoices, bills of lading, collections for said sales, and other documents the Secretary may require.
History —Jan. 31, 2011, No. 1, § 4060.06, retroactive to Jan. 1, 2011.