(a) Para cualificar como una pequeña o mediana empresa, la empresa debe cumplir con los siguientes criterios:
(1) Tener su principal lugar de negocios en Puerto Rico, definido como tal, cuando el cincuenta y uno por ciento (51%) o más de sus empleados trabajan en Puerto Rico o cuando cincuenta y uno por ciento (51%) o más de sus actividades de negocio se hacen en Puerto Rico.
(2) La empresa o negocio debe tener veinticinco (25) empleados o menos en puestos a tiempo completo sin incluir consultores bajo contratos no relacionados a los bienes y servicios para los que se quiere ser elegible como pequeña empresa.
(3) Las ventas brutas anuales de la empresa no pueden exceder cinco millones de dólares ($5,000,000).
(4) La elegibilidad de la empresa se formaliza mediante una carta de aprobación emitida por la Compañía o por la Administración, según corresponda, a los efectos de que cumple con los requisitos establecidos.
(5) El reglamento a promulgarse [en] virtud de este capítulo habrá de disponer sobre casos excepcionales y sobre dispensas de alguna de estas condiciones.
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