Esta ley enmienda el Código de Rentas Internas de Puerto Rico de 1994 para permitir el uso de la firma digital como medio de autenticación para las declaraciones de impuestos sobre ingresos presentadas electrónicamente.
(Approved December 25, 2002)
To amend clause
(a) of Section 1051 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994", in order to adopt the digital signature as an authentication means in those cases that the income tax return is filed by electronic means.
The Puerto Rico Internal Revenue Code of 1994, as amended, (Code), requires that every individual who must file an income tax return authenticates the same through a written statement rendered under penalty of perjury. However, the technological advances we enjoy at present allow the use of other forms of statements or signatures, replacing the handwritten one, but having the same legal effect. To such ends, and recognizing the commitment of the Department of the Treasury to offer taxpayers those tools that will expedite and facilitate their compliance with their tax responsibility, this Legislature deems it necessary and convenient to adopt digital signatures as an additional means of authentication of the income tax returns that shall be filed by taxpayers.
Section 1.- Subsection
(a) of Section 1051 of Act No. 120 of October 31, 1994, as amended, is hereby amended to read as follows: "Section 1051.- Individual Returns
(a) Obligation to File - Every one of the following individuals shall file a return which shall contain, or shall be authenticated by means of a written statement, or by digital signature in those cases in which electronic means are used to file the return, that the same is filed under penalty of perjury on which it is stated and including those details that the Secretary shall prescribe through regulations, the gross income items, deductions and credits admitted under this Subtitle and any other information needed in order to comply with the provisions of this Subtitle as required by said regulations: (1) ... (2) ... (3) $\ldots$ (4) $\ldots$ (5) $\ldots$
(b) ...".
Section 2.- This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 292 (S.B. 1901) of the $4^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to amend clause
(a) of Section 1051 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994", in order to adopt the digital signature as an authentication means in those cases that the income tax return is filed by electronic means, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $13^{ ext {th }}$ of August of 2004.
Elba Rosa Rodríguez-Fuentes Director