P.R. Laws tit. 13, § 32104
(a) The taxes imposed in this part shall be paid by postal money order or bank draft, legal currency, credit card, debit card, electronic transfer, or any other method as provided by the Secretary through regulations.
(b) Any merchant whose sales volume is equal to or greater than one hundred thousand dollars ($100,000) annually, as reported in the Registry for Merchants Application or the Monthly Sales and Use Tax Return, shall remit the sales and use tax through electronic transfer. The acceptable transfer method regarding the manner and contents of the electronic transfer of funds shall be established by the Secretary.
(c) The Secretary may require the merchant who issues a check that is returned by the bank for insufficient funds to make subsequent payments through certified, official, or cashier’s checks.
(d) When the due date of the tax payment is not a business day, the payment shall be made the following business day.
(e) The Secretary shall accept all payments as remitted on time if they are postmarked not later than the tenth (10th) day of the month following the month in which said taxes are collected or the month following the month in which the transaction subject to taxation was carried out, as the case may be. Should the tenth (10th) day fall on a Saturday, Sunday, or Federal or Commonwealth holiday, the payments shall be accepted if they are postmarked on the following business day. Those payments that the Secretary requires to be electronically transferred must be received not later than the tenth (10th) day of the month following the month in which said taxes are collected or the month following the month in which the transaction subject to taxation was carried out, as the case may be, or on the date established by the Secretary through regulations, pursuant to § 32103 of this title, whichever is applicable.
History —Jan. 31, 2011, No. 1, § 4042.04, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 44.