No taxpayer shall be submitted to unnecessary investigations or examinations and only one inspection shall be conducted per taxable year concerning the accounting books of the taxpayer, unless he/she requests otherwise or unless the Secretary, after having investigated, notifies the taxpayer in writing that an additional inspection is necessary. History —Jan. 31, 2011, No. 1, § 6051.04, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code