Those natural or juridical persons who avail themselves of the exemption provided by this chapter shall maintain in Puerto Rico an accounting system that clearly indicates the gross income, expenses and other deductions regarding the incentives herein provided. They shall also include as an attachment to their income tax returns and to their personal property tax returns, a statement on the losses and earnings from the operations exempted by this chapter and a breakdown of all personal property exempted by this chapter. History —Sept. 29, 2004, No. 516, § 9.
Puerto Rico Legal Code