(a) Time to file.— In the case of an nonresident alien individual who has no income effectively connected with the conduct of trade or business in Puerto Rico, or with respect to whose wages, as defined in § 30271(a) of this title, withholding under said section is not applicable, the return, in lieu of the time prescribed in § 30256 of this title, shall be filed on or before the fifteenth (15th) day of the sixth (6th) month following the close of the fiscal year, or, if the return is filed on the basis of the calendar year, then on or before the fifteenth (15th) day of June.(b) Exemption from requirement to file.— Subject to such conditions, limitations, and exceptions, and under such regulations promulgated by the Secretary, nonresident alien individuals not engaged in trade or business in Puerto Rico subject to the tax imposed by § 30431(a) of this title, as well as those treated as engaged in trade or business in Puerto Rico solely by virtue of § 30331 of this title, may be exempt from the requirement to file income tax returns if the income tax withheld satisfies their tax liability in Puerto Rico. History —Jan. 31, 2011, No. 1, § 1091.07, retroactive to Jan. 1, 2011; Dec.

pt from the requirement to file income tax returns if the income tax withheld satisfies their tax liability in Puerto Rico. History —Jan. 31, 2011, No. 1, § 1091.07, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 105.