Esta ley enmienda el Código de Rentas Internas de Puerto Rico para permitir el pago de impuestos sobre ingresos a través de medios electrónicos, facilitando a los contribuyentes el cumplimiento de sus responsabilidades fiscales en la era digital.
(Approved December 25. 2002)
To add a clause
(g) to Section 1056 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," in order to allow the payment of income taxes through electronic means.
Section 1056 of the Puerto Rico Internal Revenue Code of 1994, as amended, (Code), provides the way that income tax is to be paid. At present, said payment is made in cash or by check payable to the order of the Secretary of the Treasury.
In this era of high technology we have witnessed the proliferation of commercial transactions through the Internet. In this type of transaction, payments are made electronically by using credit cards. The Department of the Treasury deems that by offering the taxpayers the mechanism to pay taxes using electronic means, they are provided an additional tool to make it easier for them to comply with their tax responsibility.
Section 1.- A clause
(g) is hereby added to Section 1056 of Act No. 120 of October 31, 1994, as amended, to read as follows: "Section 1056.- Payment of Tax
(a) ...
(b) ...
(c) $\cdots$
(d) $\cdots$
(e) $\cdots$
(f) $\cdots$
(g) The payment of the tax referred to in this Section may be made through electronic means."
Section 2.- This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 294 (S.B. 1900) of the $4^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to add a clause
(g) to Section 1056 of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," in order to allow the payment of income taxes through 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
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