P.R. Laws tit. 3, § 9213
Except for §§ 30011 et seq. of Title 13, better known as the “Puerto Rico Internal Revenue Code of 2011”, this chapter shall be construed to prevail over any other laws in effect as of the effective date thereof that poses or may be construed as posing an obstacle to the attainment of the objectives of this chapter. Any statute or regulations thus affected shall be deemed to be amended to conform to the provisions of this chapter.
Any administrative order, circular letter, memorandum, or interpretive document of any matter covered under this chapter shall be evaluated and amended, as appropriate, within the terms provided for the approval and adoption of the regulations created in accordance with this chapter. Any administrative order, circular letter, memorandum, or interpretive document that is inconsistent with the provisions of this chapter or the regulations thereunder shall be null and ineffective in all that pertains to the provisions set forth herein.
History —Nov. 17, 2015, No. 187, § 5.