Tax Services

What services does ONAT offer?

The services offered by the Office range from attention, guidance and personal or face-to-face counseling, by telephone, postal and electronic mail, to the free delivery of tax documents and programs that calculate taxes, assistance documents that indicate each taxpayer its obligations and when to fulfill them, as well as the publication of information of tax importance in different ways: letters, loose, brochures, institutional website, page of the ONAT on Facebook, cell phones and mass media (radio, television, newspapers, digital sites and portals of these) both national and territorial. The creation of the clear accounts space dedicated exclusively to the tax issue, which airs every Friday in the Good Morning Magazine on the Tele Rebelde channel, is highlighted in this regard; the placement of information on tax procedures and services in the Green Pages section of the Telephone Directory of ETECSA and finally, the possibility of paying in La Capital, through the Telephone Banking Service offered by the Metropolitan Bank BANMET: the monthly tax fee on Personal Income, the monthly consolidated contribution contributed by taxpayers who pay in a simplified regime, the Social Security Contribution and taxes on Land Transport and the Ownership or Possession of Vessels.

A service that in turn constitutes a new means of communication works in the tax offices of La Capital and some provinces: the SITV ONAT Television Information Service. It consists of the projection of text, images and audiovisual messages on televisions located in the offices of Havana with information to facilitate compliance with tax obligations and carry out tax procedures on the Tax Declaration and Payment Campaign, on the models that are used to declare and pay, their purposes and form of acquisition, the services and facilities offered by the Institution, the functions and powers of the ONAT, as well as the financing by the State Budget of public services, among other matters.

Website: http://www.onat.gob.cu

Return of Income upon Improper Payment:

To request it must be submitted:

The application document that must contain: name or corporate name, legal address and other general taxpayer address, NIT, bank account number and branch where it performs its operations, date and reference of the contribution to the State Budget.

The documents that prove the payment whose return is requested;

The financial statements, correctly coined and signed by the highest management instance of the entity, when the erroneous contribution or in excess of the due is related to taxes associated with the activity. In the case of natural persons who keep accounting, they must be signed by the owner.

The resolution issued by the competent authority, stating the reasons for the return, when the request is based on non-tax revenue.

Others documents that the applicant tries to use, or whose presentation the Tax Administration requires.

The right to return prescribes one year after it is made, or the income has been declared as improper or in excess of what is owed.

Claims before the acts of the Tax Administration:

How do you complain to ONAT?

Filing for Reform against the resolution, providence or administrative act the decision that is considered incorrect or unfair; or of Raised before the immediate superior level, if it is in disagreement with all or part of the decided thing in Reform.

The term to present the appeals is (15) business days, counted from the day following the notification of the act or the resolution by the Office. If they are submitted after this period, they are declared inadmissible. Exceptionally, if new evidence appears or the notorious injustice of the decision adopted in the resolution that resolves the appeal is demonstrated, before the judicial process is established, the Review Procedure can be requested from the Minister of Finance and Prices, or the Head of ONAT, within one hundred eighty (180) calendar days after the day following the date of notification of said resolution.

How are resources presented and where?

In original and copy, personally (not accepted by fax, email or postal). It is presented by the interested taxpayer, or his representative, who must show the official document, Power of Attorney or Legal Guardianship to prove it as such. The Reform Resource is presented to the authority of the Tax Administration that issued the resolution, providence or administrative act with which it disagrees; while the one of elevations appears before the immediate authority superior to the one that resolved the one of Reformation.

What will the writing contain through which appeals for reform or elevations are presented?

Names and surnames, if it is a natural person, and name or business name, if it is a legal person; Tax Identification Number (NIT), address of the tax address, clear and detailed statement of the facts and grounds of the claim and what is intended with the appeal. If it is a reform resource for a partially paid tax debt, it will be recorded and the vouchers of the contribution will be attached. To file an appeal from elevations, it is essential to have previously paid the entire debt. Although, very exceptionally, yours presentation can also be requested without the requirement of prior payment. All documentary evidence that the taxpayer deems appropriate to support his claim will be attached to the document.

It will not be possible to claim in elevations what was not required in Reform.

Postponements:

The ONAT can also grant deferrals of the tax debt (Decree No. 308 of 2012), for which the taxpayer needs to present:

A document stating: names and surnames (if a natural person), denomination or business name (if a legal person); NIT and legal address. In case of being formulated by the legal representative of the taxpayer, it includes their names and surnames, permanent identity or passport number and the legal address.

This document will also contain the tax debt that is intended to be postponed, the amount, concept and date on which the voluntary term of payment of the tax ends, the causes that motivate the deferral, the type of deferment requested, and if it were with fractionation, the deadlines that are needed.

The movable and immovable property of the debtor's or responsible's assets must also be included, the amount of which is sufficient for the fulfillment of the tax debt; the place, the date of the application and the signature of the applicant, with gomígrafo wedge, in the case of legal persons. Others documents that ONAT requires.

The debtor may attach to the writing all the documentary evidence he deems appropriate to support his request.

It is clarified, however, that the deferral is a power of the ONAT, which may defer all or part of the tax debt. Its granting requires the payment of an interest that increases the debt. It can be with or without fractionation, or combine both modalities. If requested before the expiration of the payment term, no late payment or tax penalties are required. Otherwise, it will include the principal amount (the tax or contribution to be paid), the late payment surcharge, the fine for the offense committed, plus interest.

Important! Once the deferral agreement is signed, it is understood that the debtor waives to claim