(a) In general.— The taxes imposed in this part shall be payable to the Secretary by the person liable for issuing the payment, not later than the tenth (10th) day of the month following the month in which the transaction subject to taxation was carried out, or on that other date or manner, as established through regulations promulgated by the Secretary regarding the manner, time, and conditions that shall govern the payment or deposit of said withheld taxes.(b) Electronic deposits or those in excess of twelve thousand dollars ($12,000).— Those merchants whose deposits of the tax imposed under this part for the preceding taxable year exceed twelve thousand dollars ($12,000), or who are required by the Secretary through regulations to make their tax payments via electronic transfer, shall make the payment not later than the (10th) day of the month following the calendar month in which the transactions subject to taxation were carried out, or in any other date or manner established through regulations, circular letters, or administrative determinations promulgated by the Secretary. Any change in the date or manner of the tax deposit shall be notified at least ninety (90) days in

hrough regulations, circular letters, or administrative determinations promulgated by the Secretary. Any change in the date or manner of the tax deposit shall be notified at least ninety (90) days in advance.(c) Electronic deposits or those in excess of twelve thousand dollars ($12,000).— Merchants whose deposits of the tax imposed under this part for the preceding taxable year exceed twelve thousand dollars ($12,000), and those who are required by the Secretary, through regulations, to make their tax payments via electronic transfer, shall remit the payment not later than the tenth (10 th) day of the month following the calendar month in which the transactions subject to taxation were carried out, or in any other date or manner established through regulations, circular letters, or administrative determinations promulgated by the Secretary. Any change in the date or manner of payment of the tax shall be notified within at least ninety (90) days in advance.(d) The deadline to remit the tax on taxable items subject to use tax imported into Puerto Rico shall be that provided in subsection (c) of § 32092 of this title. History —Jan. 31, 2011, No. 1, § 4042.03, retroactive to Jan.

the tax on taxable items subject to use tax imported into Puerto Rico shall be that provided in subsection (c) of § 32092 of this title. History —Jan. 31, 2011, No. 1, § 4042.03, retroactive to Jan. 1, 2011; June 30, 2013, No. 46, § 6.