P.R. Laws tit. 29, § 711e
(a) Any employer covered under the experience system of the Employment Security §§ 701 et seq. of this title, who has failed to file tax statements for any quarter between January 1, 2009, and December 31, 2011, or who filed the same, but omitted information about the wages paid to his/her employees, shall have the option of filing the statements and paying the taxes by availing him/herself of the provisions of subsection (c) of this section.
(b) Any employer, who, having filed his/her tax statement, has failed to pay the appropriate tax, may pay the same and avail him/herself of the provisions of subsection (c) of this section.
(c) Employers covered under the experience system that have no payment plan with the Department of Labor and Human Resources, have accrued their debt between January 1, 2009, and December 31, 2011, and opt to settle their debt in full on or before October 1, 2012, are hereby released from payment of interest on the principal. With regard to the debt accrued over said period-consisting of penalties and surcharges-a release equal to forty percent (40%) of the total amount of penalties and surcharges is hereby granted, if the employer pays off the indebted amount on or before October 1, 2012. It is hereby provided that, for debts accrued before December 31, 2008, such employers shall only pay the principal amount owed, if they pay such principal amount in full on or before October 1, 2012.
(d) Pursuant to § 702(i) of this title, it is hereby determined that any employers that have not registered with the Bureau of Employment Security and has no employer identification number, may make a voluntary statement and apply for registration as employer to be able to avail themselves of the benefits granted for the payment of taxes provided in this chapter.
History —June 21, 1956, No. 74, p. 328, added as § 12D on Aug. 9, 1991, No. 52, § 4; Aug. 4, 2012, No. 151, § 1.