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Institutions

Department of the Treasury

The executive department responsible for state tax administration and collections, with central treasury, accounting, and financial-reporting duties. Collecting a tax, preparing a budget proposal, and negotiating public debt are different jobs: Hacienda works alongside OGP and AAFAF in public finance.

Arts. 4–7 ↗Internal Revenue Area; responsibilities ↗Budget process; credits ↗ · Sources consulted:

Departamento de Hacienda · Department of the Treasury · Hacienda

HaciendaState-levelActive

Spanish legal name: Departamento de Hacienda. Spanish legal names are retained. Some English names are functional translations.

Official websiteThe mapPractice
Government level
State-level
Branch or grouping
Executive
Type
Department
Sources consulted
Oct 18, 2026

What it does

  • Administers taxes through return-processing, collections, tax-audit, and taxpayer-service units. Those responsibilities differ from appropriating a budget to an agency.Responsibilities and bureaus ↗ · Sources consulted:
  • Designs or approves accounting, payment, and revenue systems for agencies and public corporations under Act 230. The statute preserves legislative bodies’ own responsibilities; central accounting does not establish administrative subordination of all branches.Art. 4(a)–(d) ↗Art. 4(c)–(d) ↗ · Sources consulted:
  • Holds agency funds and maintains their central accounts unless another law provides otherwise. It collects public funds and may appoint agency collectors. The July 2026 circular describes that procedure within the financial and accounting system.Arts. 6(a), 7(a) ↗Legal basis; purpose ↗ · Sources consulted:
  • Prepares reports on financial operations for the Legislature, governor, and public. It also presents revenue and expenditure projections with OGP for the proposed budget: a forecast and an observed result are different kinds of information.Art. 5 ↗Art. 3(a) ↗ · Sources consulted:

In everyday life

For a tax matter, such as checking a return or account, start with Hacienda’s official service and SURI portal. To find an agency’s authorized budget, consult OGP’s budget; to compare authorization with results, look for financial and execution reports. These are different documents and procedures.Return processing; taxpayer service ↗Official portal identity ↗Budget reports ↗Art. 5 ↗ · Sources consulted:

Budget & finance ↗

How to distinguish it from other institutions

Hacienda administers and accounts for funds; OGP prepares and examines the executive budget and monitors execution. AAFAF is the government’s fiscal agent and financial adviser. Their collaboration does not make a tax return an application filed with OGP or AAFAF.Art. 3(a) ↗Art. 5(a)–(c) ↗Return processing ↗ · Sources consulted:

Its accounting statute distinguishes executive, legislative, and judicial agencies and public corporations. Transactions of other branches do not all receive the same pre-audit by Hacienda, and a public corporation does not become a departmental bureau.Arts. 3, 6 ↗Art. 6(d) ↗ · Sources consulted:

Official services and information

Confirm requirements, forms, and schedules on the linked official portal.

Where it fits

Map groupings support navigation; they do not themselves establish reporting authority.

Legal basis

Constitution article IV establishes Hacienda as an executive department. Act 230-1974, as amended, defines accounting, treasury, and reporting duties; Reorganization Plan 3-1994 addresses departmental leadership and organization. Tax administration also follows the Code and special statutes; this general reference does not determine an individual’s tax liability.Art. IV, secs. 5–6 ↗Arts. 4–7 ↗Art. 3 ↗Tax-administration framework ↗ · Sources consulted:

The enabling reference is a reading aid. Consult applicable texts and amendments in official sources; directory cards can retain older references.

Leadership & appointments

Secretary of the Treasury

The governor appoints the Secretary with Senate advice and consent. Hacienda’s portal includes Ángel L. Pantoja Rodríguez in its Secretary list, and the July 7, 2026 circular identifies him as the signing Secretary. Those sources do not separately establish appointment, confirmation, or term-end dates.Art. IV, sec. 5 ↗Secretary list; 2025 entry ↗Published signature ↗ · Sources consulted:

Ángel L. Pantoja Rodríguez

Sources consulted: Oct 18, 2026 · Sources & method ↓

Appointment
Verification pending
Confirmation
Verification pending
Term end
Verification pending

Governance & composition

The department is headed by a government Secretary rather than a corporate board. The power to create advisory committees does not make them a governing board for the department. Separately, the Secretary may hold ex officio seats on other entities’ boards, including HTA and ASES.Art. IV, sec. 6 ↗Art. 3(k) ↗Art. 21(a) — Board of Directors (9 LPRA § 2020a) ↗Art. IV, secs. 3–4 ↗ · Sources consulted:

Sources consulted: Oct 18, 2026

Open research

Although the Plan 3-1994 compilation retains OCIF and OCS as Hacienda components, Acts 95-2009 and 133-2002 separated them and amended inconsistent Plan provisions. Hacienda retains the Financial Board chair by statute: a seat is different from an administrative attachment. Historical references involving cooperative regulators require separate reconciliation.Sections 2, 4 ↗Section 4 ↗Sections 1, 7; printed pp. 538–541 ↗Section 7; printed p. 541 ↗Art. 8 ↗ · Sources consulted:

Sources & method

The consultation date is not the institution’s own update date.

  1. PR.gov — Departamento de Hacienda ↗https://pr.gov/directorio-de-agencias/departamento-de-hacienda-dh-dSources consulted: Oct 17, 2026
  2. Ley 230-1974 — Contabilidad del Gobierno de Puerto Rico (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/Contabilidad%20de%20Gobierno/230-1974.pdfSources consulted: Oct 18, 2026 · Document revised: Apr 15, 2024
  3. Hacienda — Área de Rentas Internas: funciones y componentes ↗https://hacienda.pr.gov/sobre-hacienda/organizacion/secretaria-negociados-y-areas/unidades-operacionales/area-de-rentas-internasSources consulted: Oct 18, 2026
  4. OGP — Presupuesto aprobado y certificado del año fiscal 2026–2027 ↗https://www.presupuestos.pr.gov/aprobado-26-27/aprobado-27Sources consulted: Oct 18, 2026
  5. Hacienda — Carta Circular 1300-02-27: recaudadores y sistema de contabilidad ↗https://hacienda.pr.gov/publicaciones/carta-circular-de-finanzas-publicas-num-1300-02-27Sources consulted: Oct 18, 2026 · Published: Jul 7, 2026
  6. Ley 147-1980 — Oficina de Gerencia y Presupuesto (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/LeyesOrganicas/Pages/147-1980.pdfSources consulted: Oct 18, 2026 · Document revised: Mar 13, 2025
  7. Ley 2-2017 — AAFAF: organización, facultades y sucesión de asientos (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/LeyesOrganicas/Pages/2-2017.pdfSources consulted: Oct 18, 2026 · Document revised: Jul 2, 2026
  8. Hacienda — SURI: Sistema Unificado de Rentas Internas ↗https://suri.hacienda.pr.gov/Sources consulted: Oct 18, 2026
  9. Constitución de Puerto Rico — Artículo IV (Poder Ejecutivo) ↗https://poderjudicial.pr/constitucion/articulo-iv/Sources consulted: Oct 18, 2026
  10. Plan de Reorganización 3-1994 — Departamento de Hacienda (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/LeyesOrganicas/PDF/3-1994.pdfSources consulted: Oct 18, 2026 · Document revised: Nov 10, 2020
  11. Hacienda — Historia y lista publicada de Secretarios ↗https://hacienda.pr.gov/sobre-hacienda/trasfondo-historico-y-secretarios-del-departamento-de-haciendaSources consulted: Oct 18, 2026
  12. Ley 74-1965 — Autoridad de Carreteras y Transportación (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/LeyesOrganicas/Pages/74-1965.pdfSources consulted: Oct 18, 2026 · Document revised: Apr 21, 2026
  13. Ley 72-1993 — Administración de Seguros de Salud (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/LeyesOrganicas/Pages/72-1993.pdfSources consulted: Oct 18, 2026 · Document revised: Apr 21, 2025
  14. Ley 95-2009 — Separación de OCIF de Hacienda (texto promulgado) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2/0095-2009.pdfSources consulted: Oct 18, 2026 · Published: Sep 10, 2009
  15. Ley 133-2002 — Separación de OCS de Hacienda (Leyes de Puerto Rico, pp. 536–542) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2/0133-2002.pdfSources consulted: Oct 18, 2026 · Published: Aug 8, 2002
  16. Ley 4 de 11 de octubre de 1985 — OCIF y Junta Financiera (compilación OGP) ↗https://bvirtualogp.pr.gov/ogp/Bvirtual/LeyesOrganicas/Pages/4-10-1985.pdfSources consulted: Oct 18, 2026 · Document revised: Sep 24, 2024
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