P.R. Laws tit. 13, § 32149
(a) In the case that a merchant does not keep proper accounting books for his/her retail sales, the Secretary may, based on a sample of the available registers of the merchant or on other information related to the sales or purchases made by said merchant during a representative period, determine the sales ratio of taxable items compared with the total sales, or the ratio between the purchase of taxable items and the total purchases made by the merchant. This section does not intend to relieve the merchant from collecting the sales and use tax.
(b) In case the accounting books of a merchant are properly kept but very voluminous, the Secretary may select a sample of the transactions and make a projection on the basis of the data collected during the whole period of the audit. This shall be done for the purpose of determining the ratio of taxable item sales compared with the total sales or the proportion between the purchase of taxable items and the total purchases made by the merchant.
To conduct said sampling, the Secretary may reach an agreement with the merchant to determine the means and methods to be used in the sampling process. In the event that they do not reach an agreement, the merchant shall be entitled to a review by the Secretary.
(c) In the case of a request for refund, every merchant is entitled, when his/her registers are properly kept but voluminous, to establish the amount of the refund through statistical sampling or through any other sampling method agreed to with the Secretary. Regardless of the sampling method selected, it must reflect the payments in excess as well as the deficiencies in the payment of the sales and use tax, as applicable.
The sampling method must be approved by the Secretary before a request for refund is submitted. Therefore, a request for refund submitted before the sampling method has been approved by the Secretary may not be deemed a completed request for refund.
(d) For purposes of this section, the Secretary shall establish the procedures, through regulations, related to the sampling methods, including the criteria for their use and the approval of the sampling method selected by a merchant.
History —Jan. 31, 2011, No. 1, § 4060.09, retroactive to Jan. 1, 2011.