On 13 May 2013, the Treasury Department issued Circular Letter 13-01 to establish the rules, standards and guidelines governing the tax amnesty established under the "Get Current Act: Incentive plan for the payment of taxes owned", Act No. 12 of 29 April 2013. Act 12 provides relief from the payment of interest, surcharges and penalties for all taxpayers who, between 13 May 2013 and 30 June 2013, elect any of the alternatives for the payment of taxes owed to the government of the Commonwealth of Puerto Rico with respect to: -   income tax; -   estate and gift tax;...