Procedures and Services

Who are the natural people? They are natural persons, citizens, with the capacity to be subject to tax rights and obligations. The natural persons include: Self-employed workers who are a majority and are subject to two tax regimes: the General and the Simplified. In this sector, the different management models are also included: Transportation, barber-hairdressing, gastronomic services, public toilets and others. The artists and creators of the Culture Sector, their support staff and the salaried staff of radio and television. Communicators and Designers belonging to the Cuban Association of Social Communicators. Personnel working in foreign branches and receiving bonuses. Small… Read More

What is a legal person? Legal entities are entities that, having their own assets, have the capacity to be subject to rights and obligations. This is what Law 59 of the Cuban Civil Code of 1987, in its Chapter II. According to this rule, they are legal persons, in addition to the State: Companies and unions of state-owned companies. Cooperatives Political, mass, social organizations and their companies. Companies and associations established in accordance with the requirements established in the laws. The foundations, understood as such the set of assets created as separate assets by act of liberality of which he… Read More

Inscription: Taxpayers mostly attend municipal offices, to carry out procedures of the Taxpayers Registry. The tax procedures are regulated in Law No. 113 of the Tax System and in Decree No. 308 Regulation of the General Norms and Tax Procedures, published in the Official Extraordinary Gazette No. 53 of 2012. Taking into account that for the successful execution of these, it is essential that taxpayers and citizens know in detail the necessary requirements to complete them, the documents to be presented are presented to correctly complete the registration process. The natural person must present: Identification document. Approval of the entity… Read More

Modification or update: If there is any change that implies a modification of the CR (transfer, change of activity, regime, address, quota, of premises, legal representative of the entities, etc.), the taxpayer natural or legal person, must inform it, in a term of thirty (30) calendar days. To do this you must present the RC-05 Unique Tax Identification and the same documents requested for registration (except the $ 30.00 in stamp stamps).

Exemption for Temporary Suspension of Exercise of Activity: This exemption is established for self-employed workers. It is granted based on the temporary suspension approved by the governing bodies, that is, those that authorized these taxpayers to carry out the activities they exercise. These organizations can be: the Municipal Directorate of Labor and Social Security (DMTSS), the State Traffic Unit or others. When the governing body approves the temporary suspension of the exercise of the activity, it does so by means of an accrediting document that the workers must present in the ONAT of the municipality in which they are registered,… Read More

Issuance of Fiscal Certifications: The taxpayer can request tax certifications of: Registration in the Taxpayers Registry Fiscal Residence in Cuba (according to agreements to avoid double taxation) No tax debts Contributions made to the Social Security Scheme Compliance with Tax Obligations These are processed in the ONAT of the municipality in which the person is registered. If the certification is needed to carry out immigration procedures, the taxpayer must inform it at the time of requesting it. In these cases it must be signed by the Legal Director of the ONAT, before being legalized in the Ministry of Foreign Affairs.… Read More

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… Read More

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… Read More

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… Read More

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… Read More