P.R. Laws tit. 13, § 254f
2019-02-20 00:00:00+00
Persons availing themselves of the exemption provided by this subchapter shall keep in Puerto Rico an accounting system which clearly reflects the gross income, expenses, losses, and other deductions relative to maritime freight transportation between ports in Puerto Rico and ports in foreign countries. They shall, further, include in their income tax returns and in the corporation return, as annexes, a profit and loss statement of the operations exempted by this subchapter.
History —June 28, 1966, No. 126, p. 395, § 7.