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32143 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part V - Sales and Use Tax/
  7. Chapter 1046 - Registry and Documents Required § 32141 - Registry for Merchants/
  8. 32143
Puerto Rico Legal Code

32143

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Any person who conducts business in Puerto Rico as a merchant without having applied for a certificate of registration, or whose registration has been revoked, shall be subject to the penalties established in §§ 33001 et seq. of this title. History —Jan. 31, 2011, No. 1, § 4060.03, retroactive to Jan. 1, 2011.