P.R. Laws tit. 3, § 9218
This chapter, the Portal, and the regulations adopted thereunder shall be governed by and ensure compliance with the following governing principles:
(a) Validation.— As of the approval of this act, no Grantor-Recipient Agency shall award or process any tax incentive or benefit to any natural or juridical person if such person does not have a valid Certificate of Compliance in the Portal.
(b) Information flow and update.— Every agency, entity, and instrumentality of the Commonwealth of Puerto Rico, municipality and public corporation involved shall be responsible for, as provided for in this chapter, supplying continuously to the Portal attached to the Puerto Rico Institute of Statistics any information or documents, whether it be on paper, digital format, or any other type of medium, as are necessary to discharge the powers and duties assigned to said entity under this chapter, in a format that complies with § 9215 of this title.
(c) Responsibility.— Natural or juridical persons interested in any tax incentive or benefit shall be responsible for filing with the certifying-issuing agency the application, as well as for requesting that any amendment or update be made to the Certificate of Compliance in effect.
(d) Confidentiality.— The information available in the Portal regarding any natural or juridical person shall not include private information related to the awarded decree which is, and shall remain, confidential due to its nature.
The information available in the Portal shall be strictly limited to the information provided herein and any other that may be relevant and allowed in accordance with the special law that provides for the tax incentive or benefit in question.
(e) Accessibility.— The Portal and the information contained therein shall be used solely by the government agencies, entities, and instrumentalities, as well as municipalities and public corporations that are also Certifying-Issuing Agencies or Grantor-Recipient Agencies.
(f) Ownership, custody, and accuracy of information.— The ownership, custody, and accuracy of the databases supplied by every agency, entity, and instrumentality of the Commonwealth of Puerto Rico, as well as every municipality and public corporation that issues Certificates of Compliance, as provided herein, shall be kept and administered by the entity that supplied it. The Puerto Rico Institute of Statistics shall only be limited to receive information, verify whether it complies with the formats and parameters set forth in this chapter, and enter it in the Portal without prejudice to the Institute’s authority to analyze the data in accordance with its legal duties.
(g) Extension of the Portal’s uses.— Any government agency, entity, instrumentality, or any municipality or public corporation that awards any type of concession, license, or certification not included in § 9212 of this title may use the Portal if it believes it may benefit from the accessibility and technology thereof. The head of the government agency, entity, instrumentality, municipality, or public corporation in question may enter into an agreement with the Executive Director of the Puerto Rico Institute of Statistics to such effect.
History —Nov. 17, 2015, No. 187, § 10; Dec. 28, 2016, No. 208, § 38.