P.R. Laws tit. 13, § 2272q
(a) The Company shall establish, by means of regulation, the norms for the conservation by the hotelier of reports, dockets, records, declarations, statistics or any other document, related to the tax.
(b) Any report, docket, record, declaration, statistic or any other document related to the tax fixed pursuant to this chapter or to the room occupancy rate shall be preserved by the hotelier for a term not less than ten (10) years beginning from the date of the tax assessment.
(c) When such documents are being reviewed, audited, intervened with or examined by the Company at the time the ten (10) year period expires, the taxpayer shall assure its preservation for the additional time necessary for the Company to finalize the review, audit, examination or intervention.
History —Sept. 9, 2003, No. 272, § 53, eff. 180 days after Sept. 9, 2003.