(a) Document confidentiality. — Any document filed by a taxpayer under the provisions of this chapter shall be a confidential document and be subject to inspection or review only by the Secretary or the Director, or the persons designated by them, as may apply.(b) For purposes of this chapter, the provisions on tax returns of Subchapter A of the Puerto Rico Internal Revenue Code of 1994 shall apply to tax returns filed under the Voluntary Disclosure Program.(c) Penalties for disclosure of information. —(1) It shall be illegal for an official, employee, or person under contract with the Government of Puerto Rico or its municipalities to disclose or make public in any way not provided by law, all or part of the contents of any specific application, tax return, or other document filed in connection with the Program established under this chapter.(2) Any person who violates the provisions of this section shall be guilty of a misdemeanor, and upon conviction, he/she shall be punished by a fine that shall not exceed two thousand dollars ($2,000) or by imprisonment for a term that shall not exceed six (6) months, or both, at the discretion of the court.(3) Any official, employee, or y a fine that shall not exceed two thousand dollars ($2,000) or by imprisonment for a term that shall not exceed six (6) months, or both, at the discretion of the court.(3) Any official, employee, or person under contract with the Government of Puerto Rico or a municipality, who has been sentenced by a court for having violated the provisions of this section may, in addition to the penalties established in clause (2), may be separated or removed from his office or job, and any contract may be terminated. History —Nov. 15, 2010, No. 172, § 10.
Puerto Rico Legal Code