P.R. Laws tit. 21, § 5229
(a) Taxpayer’s liability.— In order to determine the correctness of any tax return or for the purpose of preparing a tax return when none has been filed, the Collection Center may examine any books, papers, records or memoranda pertaining to matters that should be included in the tax return through any its officials, employees or representatives, and it may require the appearance of the person who files the tax return or of any official or employee of said person, or the appearance of the person who has knowledge regarding the matter in question, and take a statement concerning those matters that according to law must be included in the tax return, with the power to take oath of said person or persons.
No taxpayer shall be subjected to unnecessary investigations or examinations and only one inspection of the taxpayer’s accounting books and records for each fiscal year will be made, unless the taxpayer should request otherwise, or unless the Collection Center, after an investigation, should notify the taxpayer in writing that an additional investigation is necessary.
(b) Liability of the assignee.— In order to determine the liability in law or in equity of an assignee of the personal property of any person regarding to the tax levied on such a person, the Collection Center may examine any books, papers, records or memorandums pertaining to said liability through any of its officials, employees or representatives, and may require the appearance of the assignor or the assignee or of any official or employee of said persons, or the appearance of any other person who has knowledge concerning the matter and may take their statement with respect to such a matter.
History —Aug. 30, 1991, No. 83, § 6.29.