(a) Toda corporación foránea autorizada a hacer negocios en el Estado Libre Asociado debe tener disponible en Puerto Rico aquellos libros de contabilidad, documentos y constancias (incluyendo relaciones de inventarios) que de acuerdo con las prácticas aceptadas de contabilidad sean suficientes para:
(1) Establecer claramente el monto del ingreso bruto y las deducciones, créditos y otros detalles relacionados con las operaciones en el Estado Libre Asociado que deban declararse en las planillas de contribución sobre ingresos que se rindan al Estado Libre Asociado, y
(2) reflejar claramente el monto de sus inversiones en el Estado Libre Asociado, la propiedad poseída por la corporación sita en el Estado Libre Asociado y el monto de su capital empleado en la conducción de sus negocios en el Estado Libre Asociado.
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