P.R. Laws tit. 13, § 33212
2019-02-20 00:00:00+00
The Secretary may allow or require through such rules as he/she may establish by circular letter or regulations, that any tax returns, statements, or forms required by any part of this Code, as well as the payment of any taxes imposed by such parts, are to be filed or completed electronically. In such cases, the taxpayer’s digital signature or electronic authentication mechanism shall be accepted as valid for all purposes provided in this Code.
History —Jan. 31, 2011, No. 1, § 6051.12, retroactive to Jan. 1, 2011.