P.R. Laws tit. 13, § 33244
(a) In general.— In addition to any report required by law, the Secretary shall render a quarterly report on the status of the revenues from the Sales and Use Tax (IVU) and the results of the Oversight Plan established in § 33243 of this title.
(b) Required information.— The report shall contain, at least, the following information:
(1) Transactions registered through fiscal terminals during the period included in the report and accumulated during the current fiscal year, classified under the following categories, among others:
(A) Total taxable items transactions.
(B) IVU collected.
(C) Returns filed, classified as electronic and manual filing.
(D) Proportion of taxable items between sales, taxable services, and use; payment methods.
(E) Number of transactions and the cumulative value thereof.
(F) Proportion between transactions made in cash and other.
(2) Number of potential cases of evasion and the estimated tax evasion amount, as identified by the Oversight Plan.
(3) Number of potential cases of evasion under investigation.
(4) Number of cases whose investigation has been closed and the nature of the administrative determination made in each case.
(5) Number of investigators or auditors designated to the Oversight Plan and number of cases assigned to each investigator or auditor during the period included in the report.
(6) Cumulative data for the fiscal year and the period included in the Report, showing discrepancies between the projected income and the IVU collected.
(7) Corrective plan to make up any potential deficiencies between the projected income and the IVU collected.
(8) Prizes awarded and claimed under the Sales and Use Tax Oversight Plan during the period included in the report and accumulated during the fiscal year.
(9) Any other information that must be reported to the Governor, to the Institute of Statistics, and the Legislative Assembly about the scope and effects of the Oversight Plan.
History —Jan. 31, 2011, No. 1, added as § 6054.04 on June 30, 2013, No. 40, § 56.