The deposit of the withholdings from the first day of any month up to the fifteenth day of the month shall be paid no later than the last day of said month. The deposit of the withholdings from the sixteenth day of any month to the last day of the month shall be paid no later than the fifteenth day of the next month. A list which includes the name, address and taxpayer number of the person, as well as the amount of the principal and interest accrued by said certificate of deposit and the amount withheld as a result of the tax imposed hereby shall accompany said payment insofar as it is possible. History —Aug. 12, 1985, No. 1, p. 811, § 4.
Puerto Rico Legal Code