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 Taxes
Chapter 1063. Interest, Penalties, and Additions to Taxes
§ 33078. Exemption from penalties or additions to taxes attributable to erroneous written notice sent by the Secretary

P.R. Laws tit. 13, § 33078

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2019-02-20 00:00:00+00
§ 33078. Exemption from penalties or additions to taxes attributable to erroneous written notice sent by the Secretary

(a) In general. — The Secretary shall exempt any portion of any penalty or addition to taxes, license fees, or levies imposed under Parts II, III, IV, V or VI of this subtitle that may be attributable to faulty information or advice furnished in writing to the taxpayer by an officer or employee of the Department acting in such capacity as officer or employee.

(b) Limitations. — Subsection (a) shall apply only if:

(1) The taxpayer followed the written advice he/she received, and such advice was the answer to a specific written request made by the taxpayer, and

(2) the portion of the penalty or addition to taxes was not imposed as a result of the failure of the taxpayer to furnish adequate or correct information.

(c) Regulations. — The Secretary shall establish by regulation the necessary rules to implement the provisions of this section.

History —Jan. 31, 2011, No. 1, § 6030.08, retroactive to Jan. 1, 2011.