Puerto Rico has enacted a tax amnesty program to relieve taxpayers from paying interest, surcharges and penalties on outstanding real and personal property tax debts with the Municipal Revenue Collection Center (CRIM). The tax amnesty program applies to real property debts incurred and due for fiscal year 2012-2013 and previous tax periods, as well as any debts related to the personal property tax returns through tax year 2012. To participate in the program, taxpayers must file a request for a payment plan, total payment or an objection with a duly sworn statement before an authorized CRIM official certifying the taxpayer’s postal address. For real property debts, taxpayers are not eligible for the amnesty unless they have paid all taxes for fiscal year 2013-2014 and subsequent fiscal years.Taxpayers that did not file a personal property return for tax year 2012 and prior tax years can participate in the program but must file those returns and related forms in order to participate. In this case, taxpayers are required to make a full payment of the debt and will not be eligible for a payment plan. Additionally, taxpayers are required to include a copy of their income tax returns filed with the Treasury Department for those tax years. Taxpayers that have had a criminal proceeding initiated against them or have a criminal proceeding pending are not eligible for the amnesty. Taxpayers who have been convicted of tax fraud are not eligible for the amnesty. (HB 1372)