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33167 — 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 VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes/
  7. Chapter 1064 - Special Provisions Sub/
  8. Subchapter C - Sales and Use Tax § 33161 - Civil Fines/
  9. 33167
Puerto Rico Legal Code

33167

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Unless a credit or refund claim is filed by the taxpayer within a term of four (4) years following the date the sales and use tax is paid, no credit or refund shall be granted or made after the expiration of the aforementioned term. History —Jan. 31, 2011, No. 1, § 6043.07, retroactive to Jan. 1, 2011.