(a) Time to file.— In the case of a foreign corporation not having any office or place of business in Puerto Rico, the return, in lieu of the time prescribed in § 30256(a)(1) 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, on or before the fifteenth (15th) day of June. If any corporation has no office or place of business in Puerto Rico but has an agent in Puerto Rico, the return shall be filed by the agent.(b) Exemption from requirement to file.— Subject to such conditions, limitations, and exceptions, and under such regulations promulgated by the Secretary, corporations and partnerships subject to the tax imposed by § 30441(a)(1)(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, § 1092.06, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 110.