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10804 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 15 - Puerto Rico Industrial Incentives Generally/
  6. Part III - Other Tax Incentives/
  7. Chapter 981 - Tax Incentives for Communications, Theatre, and Fine Arts § 10801 - Definitions/
  8. 10804
Puerto Rico Legal Code

10804

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In addition to any other requirements provided through regulations, every person who wishes to take advantage of the benefits granted by this chapter, shall keep a complete and detailed account as to where the revenues and deductions of the regular operations as well as of the new programming are figured. The person shall keep the records and shall certify the status of the benefited Puerto Rican performers, musicians and writers, pursuant to the conditions established in this chapter. History —Aug. 12, 1995, No. 190, § 5, eff. 120 days after Aug. 12, 1995.