Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART VII. Administrative Provisions, Procedures, Interests, Penalties, and Additions to TaxesChapter 1062. Payments in Excess
Subchapter B. General Excise Taxes
§ 33032. Prescriptive terms to request credits or refunds for taxes paid on any exempt item under §§ 31601 et seq. of this title

P.R. Laws tit. 13, § 33032

Download
PDF
2019-02-20 00:00:00+00
§ 33032. Prescriptive terms to request credits or refunds for taxes paid on any exempt item under §§ 31601 et seq. of this title

Any person who wishes to be granted a refund or a credit for all or part of the excise taxes paid on any exempt item under §§ 31601 et seq. of this title shall submit a request for credit or refund, together with any documents required by the Secretary, within one hundred eighty (180) days following the date the items are delivered to the exempt person.

As for exemptions established in § 31660 of this title, such term shall begin to run from the date on which the items causing the claim exit Puerto Rico. When the exempt person has previously made the payment, he/she shall submit his/her request for refund and any documents required by the Secretary within one hundred and eighty (180) days following the date he/she paid the taxes.

History —Jan. 31, 2011, No. 1, § 6022.02, retroactive to Jan. 1, 2011.