The Department of the Treasury of
the Commonwealth of Puerto Rico(Department) uses this Internet page
to provide orientation regarding different tax aspects and support in the
preparation of the income tax return. We also display publications, forms,
attachments and links related to the Department.
The Department's Internet page only provides public
information that can be freely disclosed, printed or photocopied by users. If
you decide to use the information provided in our web page, we will appreciate
that you include or declare that it originated from the Department.
You shall consider that the contents of our web page (documents, laws,
regulations, news, reports or any other type of information) may have been
modified with the purpose of facilitating its presentation in this medium (the
Internet). In case of discrepancy between the original document and the page
contents, the original document filed in the Department shall prevail.
Other web pages on the Internet are hereby authorized to include links
(hyperlinks or links) to the Department's web page, but exclusively to our home
However, it is hereby prohibited to display Department Internet pages in a frame that leads
the user to believe that the information in the Department's web page is part of the external web
page that displays it.
None of the products or services referenced though a link (hyperlink) and which
are foreign to the Department are hereby endorsed or recommended.
The Department takes the necessary measures to
prevent the loss, misuse or alteration of the information and resources under
its control. It also takes the necessary measures to prevent the dissemination
of malicious, damaging or virus codes through its web pages and files.
Right to Privacy
The Department shall not compile the user's personal
information. However, the Department reserves
the right to compile any information whenever there is a suspicion that some
illegal conduct is taking place regarding the use of the information on the Department's web page on the Internet. In order to
maintain the availability of the services we offer, the Department shall supervise the use of the
interconnecting network, specifically on situations where there is an attempt to
modify the contents of the pages or to damage the property used for these
Additionally, the Department may compile information regarding the
"visits" to our web pages with statistical purposes pertaining to:
the Internet domain and IP number of its connection or access;
the type of browser and the operating system used to view the pages;
the date and time of the visit;
the Department pages that were visited; and
the external page that originated the visit.
The information contained in an electronic message or mail received by the Department may be disclosed when the information
required by any state or federal agency, by the Puerto Rico Legislature or the
United States Congress, or by any state or federal court that thus requires it
pursuant to their legal authority; or
considered public domain in accordance with Act No. 5 of December 8, 1955, as
When the information is related to confidential information or a claim, it shall
be considered and kept confidential.
Our web page also offers the opportunity to ask questions, request additional
information and post comments. Use of this option is voluntary and may require
that you enter your e-mail address. We will only use the information provided
through e-mail for the purposes for which you contact us. The information that
you provide through this medium will not be encrypted, so it could be
intercepted during transmission by persons foreign to the Department.
When our web pages include links to external pages, to other government,
commercial, or private entities and the user or "visitor" selects one of them,
he or she shall be subject to the norms and conditions of the external page.
Any non-authorized access, the attempt or direct or indirect action to modify,
erase, alter, penetrate, substitute or eliminate the files, configuration,
pages, graphics or contents of the Department information systems is hereby
prohibited. The Department shall
implement the security and surveillance mechanisms needed to identify any person
who commits such practices.
Additionally, all the corresponding measures shall be taken to achieve the
arrest and conviction of the person who attempts or executes any act that
affects the security or integrity of these services.
The use of the Department web pages and information services
shall be subject to the provisions of the applicable state and federal laws.