P.R. Laws tit. 13, § 382
A supertax of five percent (5%) shall be imposed on every taxpayer on the taxable net income corresponding to the tax year that ended during natural year 2005. To such ends, the taxpayer shall use as base the income tax return filed for said year. In the case of a taxpayer who has submitted an application for extension for filing the income tax return corresponding to said year and who at the time of filing the return corresponding to the supertax has not filed the income tax return, the taxpayer shall use the estimate of the taxable net income which he/she used to make the computation of his/her tax responsibility for that year, to be subsequently adjusted when he/she files his/her return, if necessary.
History —May 16, 2006, No. 98, § 3; July 31, 2006, No. 137, § 2, retroactive to May 16, 2006.