ࡱ> !` $bjbj\\ 4f>>]V###8#l&$6$&&&&'t)DA+6666666$+8h:&65.''5.5.&6&&;6E1E1E15.&&6E15.6E1E1$4p4&$ ~#.<444Q606D4,;/;p4p4;4H+w,hE1,T3-+++&6&60X+++65.5.5.5.~ ~ Modelo SC 2916 Rev. 26 oct 06 Associated Free state of Puerto Rico HACIENDA DEPARTMENT CERTIFICATE OF FREE PURCHASES Date of the transaction: Day ____ Month __________ Year ____ For use of the VendorNumber of invoice, receipt or transaction: The intention of this Certificate of Free Purchases is to release the selling retailer of its obligation to receive and to send the tax on sales and use in the sale with respect to which east Certificate of Free Purchases is emitted. PART IINFORMATION OF THE SELLING RETAILER Name of the Vendor Address City, State ZipPART IIINFORMATION OF THE BUYER  1.a. Certify that I carry out businesses in Puerto Rico and that my record number of Retailers is:  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX -  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  b. The code of the system of classification of the North American industry (NAICS) that appears in my Title deed of Retailers it is  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  and the description of the activity is the following one: ___________________________________________. 2. If it is an agency of the Government of the Associated Free State of Puerto Rico or with the Federal Government, it provides its number of supervisory identification:  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  FORMCHECKBOX  3. Indicate the reason for the exemption or exclusion and provide the information asked for, according to applies: a.  FORMCHECKBOX  Reseller b.  FORMCHECKBOX It plants Manufacturing c.  FORMCHECKBOX Provided services of Business to Business d.  FORMCHECKBOX Federal government (Agency _____________________________________________________) e.  FORMCHECKBOX  Government of the Associated Free State of Puerto Rico (Agency ______________________________________) f.  FORMCHECKBOX  Agriculturist (Number of Agriculturist Bona Fide _________________________________________) g.  FORMCHECKBOX  Permission To directly pay to the Tax on Sales and Use to the Secretary (Number of Certificate of Total Exemption _______________) h.  FORMCHECKBOX  Cooperative of Saving and Credit or Cooperative Governed by the Law Nm. 239 of 1 of September of 2004 i.  FORMCHECKBOX  Special laws (Law Nm. ________________________________________)  4. I am dedicated to the mainly business of ______________________________ and _______________________________. 5. I am buying: a.  FORMCHECKBOX  Tangible movable property for resale b.  FORMCHECKBOX  Raw material c.  FORMCHECKBOX  Machinery and equipment used in the manufacture d.  FORMCHECKBOX  Services provided to a business e.  FORMCHECKBOX  Tangible movable property in accordance with special exemption under classifications 3.d. to 3.i. it arrives indicated. 6. Describe the tangible movable property, the services, the raw material, or the machinery and equipment that it is buying: PART IIICERTIFICATION OF THE BUYERI declare under perjury penalty that this certificate has been examined by me, and who according to my better information and belief all the information provided in he himself she is certain, correct and it completes. In addition, certify that: I am the retailer, or I am properly authorized to represent the buying retailer in the company/signature of the present Certificate of Free Purchases. I will only use east certificate to buy taxable games for which I have right to exemption or exclusion. If I acquire taxable games, but soon use them or consumption for nonexempt aims in Puerto Rico, I will inform and pay the tax on use directly to the Department of Property. Name of the buying Companysignature of the buyer Address City, State ZipTelephoneConservation: Six (6) years. INSTRUCTIONS Who will have to complete this form? This form will have to be completed by: 1. All buyer enrolled in the Registry of Retailers of the Department of Property, that has a valid Certificate of Exemption and that carries out purchases of tangible movable property for resale, raw material, or machinery and equipment used in the manufacture; 2. All buyer enrolled in the Registry of Retailers of the Department of Property, that receives services of another retailer registered in this registry; 3. All agency of the Government of the Associated Free State of Puerto Rico or of the Federal Government that acquires taxable games stops official use by these agencies; 4. All agriculturist bona fide, properly certified by the Department of Agriculture, that acquires agricultural insumos and machinery and equipment used for this agricultural activity; 5. All titular retailer of a Certificate of Total Exemption, which allows to directly pay to the tax on sales and use him to Secretary of Property instead of paying it to the salesman; 6. All cooperative of saving and credit and all cooperative governed by the Law Nm. 239 of 1 of September of 2004, that it acquires articles and services; and 7. All person covered by some special law that exempts of the tax on sales and use. The buyer will have to give east form to him to the salesman at the time of the purchase. This form does not have to be sent to Department of Property. Instructions to the Buyer So that it is valid, it will have to complete the certificate in all its parts. In addition, this certificate will have to be signed by an owner, partner, corporative official or another person properly authorized to represent the buyer. If you intentionally emit a Certificate of Free Purchases fraudulent, will be responsible for the payment of the tax on sales and use, and of the applicable penalties. Instructions to the Selling Retailer If you are a salesman enrolled in the Registry of Retailers of the Department of Property and accepts a Certificate of Purchases Free, it will be stood out of its obligation to receive and to send to the tax on sales and use. It will be forced to conserve copy of this certificate like part of its files by a period of 6 years, counted as of the date of presentation of the Monthly List of Tax on Sales and Use, in which the free transaction is informed. For its convenience, a space in the right superior corner is provided with this form in which the selling retailer will be able to identify the number of invoice, receipt or transaction related to the transaction for which east Certificate of Free Purchases it emits. Additional information The sale transactions that are not sustained by a Certificate of Free Purchases valid will be subject to the collection of tax on sales and use. For additional information related to the use of this certificate it will have to communicate with the Department of Property, to visit anyone of the Centers on watch to the Contributor, or to talk about to the dispositions of the Circular Letter of Internal Rents Nm. 06-18.     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