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 page
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 purposes.
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 information contained in an
electronic message or mail received by the Department may be
disclosed when the information is:
- 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 amended.
When the information is related to
confidential information or a claim, it shall be considered and kept
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
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.