P.R. Laws tit. 13, § 33206
(a) Officials and employees of the Department of the Treasury. — Any official or employee of the Department of the Treasury is hereby empowered to administer oaths and take statements concerning any phase of the application of this Code under his/her charge, or in any other case in which by law or regulations approved thereunder, administering such oaths and taking such statements is authorized.
(b) Other persons. — Any oath or statement required or authorized by this Code or any regulations thereunder, may be administered or taken by any person authorized to administer oaths of a general nature under the laws of the Government of Puerto Rico, the United States, or any state, territory, or possession of the United States, or the District of Columbia, where such oath is administered or such statement is taken, or by any United States consulate official. This subsection shall not be construed to be an exclusive listing of the persons who may administer such oaths or take such statements.
History —Jan. 31, 2011, No. 1, § 6051.06, retroactive to Jan. 1, 2011.