P.R. Laws tit. 29, § 726a
(a) Employers must be up to date on the payment and filing of any tax corresponding to periods, including quarters or months, beginning after July 1, 2013 or have paid an equivalent to the foregoing at the time of availing themselves of the incentive plan.
(b) Upon establishing the incentive plan under this chapter all debt covered thereunder shall be stated in detail. However, upon availing themselves of the incentive plan, employers waive any right to challenge the assessment or the notice of debt object of the plan.
(c) Employers undergoing an intervention, fiscal audit, or an administrative hearing or judicial review process may avail themselves of the incentive plan; such action shall be sufficient grounds to desist from the investigation, administrative or judicial process in relation to the debt or debts object of the plan.
(d) Employers that have availed themselves of a payment plan with the Department of Labor and Human Resources or the State Insurance Fund Corporation, as of the effective date of this act may renegotiate the balance of said payment plan with the Secretary or the Administrator, as the case may be, under the terms and conditions established in the inventive plan provided under this chapter.
(e) The payment or payment proposal under the incentive plan chosen pursuant to this chapter shall be voluntary and binding for all purposes and shall not be subject to subsequent claims for refund, reimbursement or credit.
History —Jan. 3, 2014, No. 15, § 4.