Every person obliged to render statements, returns, vouchers or documents in connection with tax matters shall be obliged to write down in said statements, returns, vouchers or documents the account number assigned to him by the Secretary of the Treasury. Every person who delegates on another the obligation of rendering any statement, return, voucher or document related with tax matters, shall supply to said other person the account number assigned to him by the Secretary of the Treasury. History —June 6, 1963, No. 50, p. 110, § 2.
Puerto Rico Legal Code