Document # Public Document # Document Type Date Issued Description
25-32 25-32 Rulings of the Tax Commissioner 03/05/2025 Income Tax: Domicile - Puerto Rico
25-33 25-33 Rulings of the Tax Commissioner 03/05/2025 Residency: Domicile - Intent to Change
25-31 25-31 Rulings of the Tax Commissioner 02/27/2025 Other Tobacco Products: Whole Leaf Tobacco Wrappers
25-29 25-29 Rulings of the Tax Commissioner 02/27/2025 Audit: Period Limitations - Extension; Statute of Limitations; Exemption: Manufacturing - Purchases on Behalf of Affiliated Entity
25-30 25-30 Rulings of the Tax Commissioner 02/27/2025 Taxpayer Records: Documentation - Substitute Information
25-24 25-24 Rulings of the Tax Commissioner 02/18/2025 Administration: Application for Correction - Incomplete
25-28 25-28 Rulings of the Tax Commissioner 02/18/2025 Adjudication & Resolution: Application for Correction - Filing Deadline Not Met
25-25 25-25 Rulings of the Tax Commissioner 02/18/2025 Administration: Appeals - Not Timely Filed
25-26 25-26 Rulings of the Tax Commissioner 02/18/2025 Fabrication: Fabricating Contractor; Dual Role Fabricator; Documentation
25-23 25-23 Rulings of the Tax Commissioner 02/18/2025 Audit: Incomplete Appeal - No alleged error in assessment
25-27 25-27 Rulings of the Tax Commissioner 02/18/2025 Gross Proceeds: Mixed Transaction - Tangible and Real Property ; Audit:Taxpayer Records - Documentation Requirements
25-22 25-22 Rulings of the Tax Commissioner 02/17/2025 Exemption: Services - Separately Stated Labor; True Object Test;Sales: Rental - Recreational Equipment; Taxable - Comingled Transaction
25-20 25-20 Rulings of the Tax Commissioner 02/13/2025 Tangible: Administration - Timely Reconsideration, Statute of Limitations
25-21 25-21 Rulings of the Tax Commissioner 02/13/2025 Exemption: Services - Interior Decorators;
Sales Price - Markups
25-18 25-18 Rulings of the Tax Commissioner 02/12/2025 Administration: Collection - Limitations Period;
Reconsideration - Requirements
25-15 25-15 Rulings of the Tax Commissioner 02/12/2025 Sales and Use: Sales Price - Lease;
Real and Tangible Personal Property
25-19 25-19 Rulings of the Tax Commissioner 02/12/2025 Exemption: Advertising - Direct Mail Purchases from an out-of-state advertising vendor
25-12 25-12 Rulings of the Tax Commissioner 02/12/2025 Statute of Limitations: Refund Denied - Medical Issues
25-16 25-16 Rulings of the Tax Commissioner 02/12/2025 Administration: Audits - Do Not Look Behind IRS Audit
25-13 25-13 Rulings of the Tax Commissioner 02/12/2025 Credit: Recycling Equipment - No Credit Allowed for Prior Year Payments
25-17 25-17 Rulings of the Tax Commissioner 02/12/2025 Business: Retailer Not Subject to Tax - Florist;
Refund: Protective Claim or Amended Return? - TP has been filing in error and requests refunds
25-14 25-14 Rulings of the Tax Commissioner 02/12/2025 Bundled Transaction: True Object Test - Not Applicable When No Services Provided
25-9 25-9 Rulings of the Tax Commissioner 01/15/2025 Classification: Contractors - Fence and Patio Installation
25-6 25-6 Rulings of the Tax Commissioner 01/15/2025 Deduction: Itemized - Charitable
25-7 25-7 Rulings of the Tax Commissioner 01/15/2025 Administration: Appeal - Jurisdiction