(a) Grant of immunity. — Taxpayers who comply with the provisions of this chapter shall not be subject to civil or criminal penalties provided in tax laws or the provisions of the Penal Code of Puerto Rico, which establish offenses for tax law violations.(b) Scope of immunity. — The immunity granted under this section shall be limited to specific declarations filed pursuant to this chapter for the taxable years or periods for which such declarations were filed. History —Nov. 15, 2010, No. 172, § 12.
Puerto Rico Legal Code