P.R. Laws tit. 13, § 355d
Notwithstanding the provisions of § 355b of this title, the Voluntary Disclosure Program shall not apply:
(a) To any matter or matters in which, before the Secretary or the municipality (as the case may be) receives a correct application for the Voluntary Disclosure Program, one or more of the following circumstances are present:
(1) The taxpayer has received a notice that an investigation has been launched;
(2) the taxpayer is currently under investigation;
(3) the taxpayer has received a final or preliminary notice of a deficiency assessment or a notice of proposed or estimated adjustments as a result of an audit, investigation, or otherwise, or
(4) an issue involving income taxes in Puerto Rico or municipal license fees is pending before any court in Puerto Rico or a federal court.
(b) On any matter subject to an assessment or part of an assessment that has been confirmed by any court in Puerto Rico or a federal court.
(c) To any person under any criminal investigation or criminal or civil lawsuit pending before any court in Puerto Rico or a federal court for payment default, delinquency, or fraud in connection with any taxes imposed in Puerto Rico.
(d) To any corporation that is a beneficiary of a tax exemption or reduction under §§ 10641 et seq. of this title, known as the “Economic Incentives Act for the Development of Puerto Rico”, §§ 6341 et seq. of Title 23, known as the “Tourism Development Act of 2010”, or any other law of a similar nature.
History —Nov. 15, 2010, No. 172, § 5.