P.R. Laws tit. 13, § 2271w
(a) The Company shall have the power to initiate a proceeding to determine the debt or deficiency of a taxpayer on account of the tax or of any surcharges, administrative fees and penalties, and which should be paid to the Company.
(b) The assessment may be initiated by the Company, among other instances, when a taxpayer has failed to make any monthly payment on account of the tax, or to comply with its obligation to present the declaration required by law, when there is a deficiency in the payment made or when there is a deficiency attributable to a mathematical or clerical error of the taxpayer.
(c) The Company may conduct the assessment by calculating the greater amount of the average rate, the room cost or the cost of such services on the basis the industry practice and multiplying it by the percentage of the tax applicable to a lodging and the occupancy period.
(d) The Company shall notify the taxpayer if, due to a mathematical or clerical error evident from the face of the declaration, it owes a tax in excess of what is disclosed in such declaration. Any notification under this section shall specify the nature of the alleged error and the reasons for it.
(e) A taxpayer will not have a right to appear before the Company for a notification based on a mathematical or clerical error.
History —Sept. 9, 2003, No. 272, § 32, eff. 180 days after Sept. 9, 2003.