P.R. Laws tit. 3, § 9217
Grantor-Recipient Agencies shall be responsible for ensuring that every application for tax incentives or benefits submitted by a natural or juridical person interested in validating a tax incentive or benefit encloses the Certificate of Compliance issued by the appropriate Certifying-Issuing Agency.
Grantor-Recipient Agencies shall ensure that the Certificate of Compliance available in the Portal is valid. No Grantor-Recipient Agency may process or award the tax incentives or benefits in question if the provisions of this chapter are not strictly complied with. If the Grantor-Recipient Agency determines that the Certificate of Compliance fails to meet the requirements of this chapter or of the law under which said tax incentives or benefits are awarded, the Agency shall apprise the interested natural or juridical person and the Certifying-Issuing Agency of said fact. The Grantor-Recipient Agency shall also notify and request the natural or juridical person to supply any information deemed necessary to rectify the situation and, once the situation is rectified, such Agency shall award the tax incentive or benefit in question. The Grantor-Recipient Agency shall deny any tax incentives or benefits until the situation is resolved.
History —Nov. 17, 2015, No. 187, § 9.