Terms and Conditions

Please read these terms and conditions carefully. By accessing this website and any pages thereof, you agree to be bound by the terms and conditions below. If you do not agree to the terms and conditions below, do not access this website or any pages thereof.

The information and materials offered in these pages, as well as the terms, conditions, and descriptions contained there are subject to change periodically without notice. All materials and information on this website are provided with the understanding that the Office of Industrial Tax Exemption (“OITE”) is not engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. While we have made every attempt to ensure that the information contained in this website is accurate and updated, the OITE is not responsible for any errors or omissions, or for the results obtained from the use of this information and materials. Therefore, the use of the information and materials contained in this website is the sole and exclusive responsibility of the user.

All copyright, trademarks, design rights, patents and other intellectual property rights (registered and unregistered) in and on the website belong to the OITE. The OITE reserves all of its rights in the website. Nothing in this Terms and Conditions grants you a right or license to use any trademark, design right or copyright owned or controlled by the OITE, except as expressly provided in this Terms and Conditions.

The information and materials contained or accessed in or through this website, including but not limited to, text, graphics, links or other items are provided "as is," "as available," without warranty of any kind, either express or implied, including without limitations warranties of merchantability, fitness for a particular purpose and non-infringement. The OITE does not warrant the accuracy, adequacy or completeness of this information and materials and expressly disclaims liability for errors or omissions in the information and materials.

In no event will the OITE be liable for any damages, including without limitation direct or indirect, special, incidental, or consequential damages, losses or expenses arising in connection with this website or use thereof or inability to use by any party, or in connection with any failure of performance, error, omission, interruption, defect, delay in operation or transmission, computer virus or line or system failure, even if the OITE or representatives thereof are advised of the possibility of such damages, losses or expenses, and on any theory of liability, arising out of or in connection with the use or performance of this information and materials. Hyperlinks to other internet resources are at your own risk; the content, accuracy, opinions expressed, and other links provided by these resources are not investigated, verified, monitored, recommended, or endorsed by the OITE.

The OITE operates and controls this website from its offices in the Commonwealth of Puerto Rico, United States of America. The OITE makes no representation that the information and materials included in this website are appropriate for use in any other jurisdiction.

Access to and use of the information and materials of this website and these terms are governed by and will be construed in accordance with the laws of the Commonwealth of Puerto Rico without regard to the principles of conflicts of laws.

In the event any provision of these terms is held unenforceable, it will not affect the validity or enforceability of the remaining provisions and will be replaced by an enforceable provision that comes the closest to the intention underlying the unenforceable provision.

Reference to any company, business or person in this website, as well as the inclusion of hyperlinks to other internet resources, does not constitute and shall not be construed to imply endorsement, sponsorship or recommendation thereof by the OITE or any entity of the Government of the Commonwealth of Puerto Rico.