P.R. Laws tit. 13, § 162
The Secretary of the Treasury of Puerto Rico is hereby authorized to destroy and incinerate the documents hereinbelow described which may be on file in the Bureau of General Excise Taxes of the Department of the Treasury, appertaining to not less than the number of years stipulated alongside each item.
(a) Returns of sales and internal-revenue invoices, including corroborating evidence attached thereto: fifteen (15) years on and after the date of presentation by the taxpayer to the Treasurer of Puerto Rico or the Secretary of the Treasury.
(b) Internal-revenue licenses issued to dealers, merchants or manufacturers, including the corresponding stubs and slips: five (5) years on and after the expiration date of the period for which they were issued, except in such cases where there are claims pending adjustment and said documents form part of the record.
(c) Records on the collection of debts already paid to the Department of Finance or the Department of the Treasury, in regard to which the Secretary of the Treasury of Puerto Rico and the Chief of the Bureau of General Excise Taxes may certify that there is pending no element of adjustment or suit which may affect the same: ten (10) years on and after the date of the final liquidation.
(d) The 2 percent sale declarations, and corroborating documents presented and definitely liquidated pursuant to the Sales Act repealed by Act No. 29 of April 12, 1941: No time limitation.
(e) The imports evidence blanks (Form 20) containing data on the importation of merchandise: ten (10) years on and after the date of introduction.
(f) Attendance register of the employees of the Bureau of General Excise Taxes.
(g) Communications including letters, telegrams and reports: twenty (20) years on and after the date of receipt or dispatch, according as they be incoming or outgoing communications.
History —Apr. 26, 1949, No. 100, p. 246, § 1.