P.R. Laws tit. 13, § 2271d
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The Company, on its own initiative, or any person, government instrumentality, agency, business, or private enterprise that complains of some act or omission carried out or proposed to be carried out by a taxpayer in violation of any provision of this chapter, regulation, or order of the Company, may file a complaint before the Company through a written application. The Company shall establish the procedures for the filing of complaints through regulations approved to such effect.
History —Sept. 9, 2003, No. 272, § 13, eff. 180 days after Sept. 9, 2003.