P.R. Laws tit. 13, § 355f
(a) It is hereby established that upon the execution and approval of a disclosure by the Voluntary Disclosure Unit, the same shall be final and binding with respect to the information so disclosed, except when fraud or deceit or the misrepresentation of a pertinent fact is proven, in which case, eligibility for the Program may be annulled and any matter covered in the disclosure may be reopened.
Furthermore, it is hereby established that the information disclosed under the Program shall be subject to the applicable penalties established in the Code for violations with respect to final agreements.
(b) Intentional fraud or false representation or misrepresentation of a material fact in connection with an application for the Voluntary Disclosure Program shall void such application, as well as any waiver for penalties and interest.
History —Nov. 15, 2010, No. 172, § 7.