P.R. Laws tit. 13, § 355c
2019-02-20 00:00:00+00
Participation in the Voluntary Disclosure Program shall be subject to meeting the following conditions:
(a) The taxpayer must provide, on or before June 30, 2011, a true, correct, and completed tax return or declaration for each taxable year or fiscal year started on July 1st, 2003, and ending on or before December 31, 2009;
(b) the taxpayer must pay all taxes or license fees corresponding to such tax return(s) or declaration(s) not later than June 30, 2011, and
(c) the taxpayer must meet any other requirement established by the Secretary, including the requirement to submit a written request for the application of the provisions of this chapter.
History —Nov. 15, 2010, No. 172, § 4; Apr. 19, 2011, No. 64, § 1.