P.R. Laws tit. 13, § 33003
(a) Power to assess. — If the Secretary believes that the assessment or collection of a deficiency is in jeopardy due to delay, he/she shall immediately assess such deficiency together with any interest, additional amounts, or additions to taxes imposed by this part and shall issue notice and demand for payment thereof via certified mail, notwithstanding the provisions in § 33002(a)(10) of this title.
(b) Assessment before notice concerning a deficiency. — If an assessment under subsection (a) is made before the taxpayer has been given notice in § 33002(a) of this title, any determination in connection with the deficiency under assessment, the Secretary shall, within thirty (30) days following the date of assessment, give notice to the taxpayer concerning such deficiency pursuant and subject to the provisions of § 33002(a) of this title.
(c) Scope and amount of assessment. —
(1) Assessment after notifying the deficiency. —
(A) An assessment under subsection (a) made after having notified the taxpayer pursuant to the provisions of § 33002(a) of this title, of the deficiency under assessment, shall by no means affect the procedure established in § 33002(a) of this title or divest the taxpayer of the recourses provided therein, in connection with such deficiency.
(B) When the assessment is made after holding an administrative hearing about the deficiency under assessment, but before the Secretary has notified his/her final determination, he/she shall notify such final determination to the taxpayer within thirty (30) days following the date of such assessment.
(C) When the assessment of a deficiency under subsection (a) is made after the Court of First Instance has pronounced judgment concerning the merits of such deficiency, the assessment may only be made in connection with the amount of the deficiency determined per the judgment of the court.
(2) Assessable amount before the Court of First Instance issues an opinion. —
(A) The assessment referred to in subsection (a) may be made in connection with a deficiency which is less or greater than that which has been notified to the taxpayer in § 33002(a) of this title, without considering the provisions of § 33002(f) of this title, which prohibits the determination of additional deficiencies, and regardless of whether a recourse has or has not been filed before the Court of First Instance in connection with the deficiency thus notified.
(B) The Secretary or his/her representative may, at any time before the court pronounces judgment, reduce such assessment or any unpaid portion thereof up to the limit he/she deems that the assessment is excessive in terms of amount.
(C) The Secretary shall notify the court of the amount of such assessment or reduction, if the recourse is filed before such court before the assessment is made or if the same is filed subsequently, and the court shall have jurisdiction to redetermine the amount of such deficiency and all amounts assessed at the same time in connection therewith.
(d) Bond to stay collection. — When a deficiency is assessed pursuant to subsection (a), the taxpayer may, within ten (10) days counting from the mailing date of the notice and demand from the Secretary for the payment thereof, obtain the stay of the collection, in full or in any part, of the amount thus assessed by posting with the Secretary a bond for such amount (not greater than the amount in connection with which the stay of the collection applies, plus interest on such amount, computed for the term of one additional year at an annual rate of ten percent (10%)) and with such surety as the Secretary may deem necessary, which bond shall respond for the payment of such portion of the amount for which collection has been stayed for such amount by which it has not been reduced:
(1) By a final determination by the Secretary concerning the deficiency if the taxpayer does not resort against such final determination before the Court of First Instance or, if the taxpayer has indeed resorted and such court pronounces judgment finding itself to be without competence to review the matter, once the judgment becomes binding, or
(2) by binding judgment of the Court of First Instance on its merits.
(e) Bond under § 33002(a) of this title. — When resorting to the Court of First Instance against a final determination by the Secretary concerning a deficiency assessed pursuant to subsection (a), the taxpayer shall not be required to post bond as required in § 33002(a) of this title if the bond posted under subsection (d) of this Section secures, in the judgment of the Secretary or in the judgment of the court, payment in full of the taxes in contest before the court.
(f) Deficiency determined by the Court of First Instance. — If the taxpayer has resorted to the Court of First Instance against the final determination of the Secretary concerning a deficiency assessed under subsection (a), then, as soon as the amount which should have been assessed is determined by virtue of a binding judgment of such court, any unpaid amount on which collection had been stayed by the bond shall be collected upon notice and demand of the Secretary, and any remainder of the assessment shall be canceled. If the amount already collected were to exceed the determined amount as it should have been assessed, such excess shall be credited or refunded to the taxpayer, for which filing a claim on such excess shall not be necessary.
(g) In case of appeal or review. — The applicable provisions of § 33002(b) of this title shall govern in cases of appeal and review filed by the taxpayer in connection with the judgment of the Court of First Instance on the merits of a deficiency assessed under subsection (a).
(h) In default of recourse. — If the taxpayer does not file a lawsuit with the Court of First Instance against the final determination of the Secretary concerning a deficiency assessed under subsection (a), any unpaid amount on which collection had been stayed by a bond shall be paid upon notice and demand of the Secretary, plus interest at an annual rate of ten percent (10%), computed from the date the assessment was made under subsection (a) until the date the notice and demand is made under this subsection.
(i) Reduction claims. — No reduction claim shall be filed in connection with any assessment concerning taxes imposed by any part of this Code.
History —Jan. 31, 2011, No. 1, § 6010.03, retroactive to Jan. 1, 2011.