The persons covered by the benefits provided by this chapter shall keep in Puerto Rico an accounting system which clearly shows their gross income, expenses, and other deductions regarding the rendering of medical-hospital services. In addition, they shall include in their income tax return and their property tax returns, in an attached sheet, a profit and loss statement of the operations exempted and a breakdown of all personal property exempted on account of the effects of this chapter. History —June 30, 1968, No. 168, p. 606, § 6, renumbered as § 8 on Mar. 3, 1995, No. 27, § 5; Jan. 20, 2006, No. 16, § 8.
Puerto Rico Legal Code