30447

(a) Time of payment. — In the case of a foreign corporation not having any office or place of business in Puerto Rico, the total amount of tax imposed by this part shall be paid, in lieu of the time prescribed in § 30256(a) of this title on the fifteenth (15th) day of June following the close of the calendar year, or if the return is made on the basis of a fiscal year, then on the fifteenth (15th) day of the sixth (6th) month following the close of the fiscal year.(b) Withholding at source. — The withholding at source of tax on income of foreign corporations and partnerships shall be as provided in § 30281 of this title. History —Jan. 31, 2011, No. 1, § 1092.07, retroactive to Jan. 1, 2011.