P.R. Laws tit. 13, § 32148
2019-02-20 00:00:00+00
(a) Any merchant who claims a credit granted in this part against his/her liability for the sales tax must conserve and have available for the Secretary all documents needed to verify the right of said merchant to said credits in the manner established by the Secretary through regulations, including by means of electronic transmission.
(b) The Secretary may deny a credit claimed in the return to the extent that it is not supported by the information required under this section, in which case the amount owed shall be treated as a deficiency, as established in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 4060.08, retroactive to Jan. 1, 2011.