P.R. Laws tit. 13, § 2271y
(a) Any taxpayer who disagrees, in whole or in part, with the notified deficiency, with the exception of those taxpayers who are notified of a deficiency based on a mathematical or clerical error, may request an administrative hearing in accordance with the adjudicative procedures established by the Company through regulation approved to such effect. Provided, however, That the taxpayer shall pay the portion of the deficiency with which it agrees.
(b) Any taxpayer who disagrees with the order or final resolution of the agency, may request review of the same, pursuant to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedure Act”, and Act No. 1 of July 28, 1994, as amended, known as the “Puerto Rico Judiciary Act”.
(c) The Company shall not make an entry, nor commence or conduct a distraint procedure, nor present an action against the bond or surety provided by the taxpayer until the expiration of the term provided to the taxpayer to appear before the Company or, if the taxpayer appeared before the Company, until a resolution or order issued by the Company or by any court with jurisdiction becomes final.
History —Sept. 9, 2003, No. 272, § 34, eff. 180 days after Sept. 9, 2003.