P.R. Laws tit. 13, § 33197
2019-02-20 00:00:00+00
Unless a credit or refund claim is filed by the taxpayer within a term of four (4) years following the date on which the value-added tax is paid, no credit or refund shall be granted or made after the expiration of the aforementioned term. For purposes of this section, the tax shall be deemed to be paid on the date the payment was issued or on the due date to file the corresponding return, as applicable, whichever is later.
History —Jan. 31, 2011, No. 1, added as § 6046.07 on Sept. 30, 2015, No. 159, § 33.