(a) Una corporación extranjera recibirá el beneficio de las deducciones y de los créditos concedidos a ellas solamente si cumple con cada uno de los siguientes requisitos:
(1) Rindiere o hiciere rendir al Secretario una declaración fiel y exacta de su ingreso total realmente relacionado con la explotación de una industria o negocio en Puerto Rico, en la forma establecida en esta parte, incluyendo en la misma toda la información que el Secretario considere necesaria para la determinación de dichas deducciones y créditos.
(2) La corporación deberá mantener disponible en todo momento los libros de contabilidad, incluyendo las operaciones de sucursales o divisiones en Puerto Rico, incluyendo toda la documentación pertinente que evidencie dichas deducciones y las bases usadas para el prorrateo y asignación de deducciones al ingreso realmente relacionado con la explotación de su industria o negocio en Puerto Rico.
(3) La corporación deberá acompañar con su planilla de contribución sobre ingresos, estados financieros con relación a los activos y pasivos realmente relacionados con su industria o negocio en Puerto Rico a tenor con la sec. 30255 de este título.
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