Problem
Answer the following questions
i. What are the main tax laws applicable in Puerto Rico?
ii. What is the function of the Taxpayer Rights Protection Office?
iii. What individuals are required to file a return?
iv. When are estimated tax payments due?
v. How is taxable income computed?
vi. 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. Does he qualify as a dependent of the father for tax purposes?