What are the main tax laws applicable in puerto rico

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Question 

What are the main tax laws applicable in Puerto Rico?

What is the function of the Office for the Protection of Taxpayer Rights?

Which individuals are required to file a return?

When are estimated tax payments due?

How is taxable income computed?

Juan is 9 years old and received income from services in the amount of $1,500 during the taxable year. Juan's father provided all of his support. Do Juan qualify as a dependent of the father for tax purposes?

Reference no: EM133685470

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