The Secretary may, pursuant to such rules and regulations as he/she may establish to that effect, grant reasonable time extensions to file the tax returns referred to in this part, except that in cases in which the person required under this part to file such tax returns is not in Puerto Rico, the time to file the same may not be extended for more than six (6) months. History —Jan. 31, 2011, No. 1, § 2051.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code