Generals
The Council of Ministers of the Republic of Cuba, through Agreement No. 2819 of May 1995, approved the creation of the National Office of the Tax Administration (ONAT), entity responsible for the collection, control and control of taxes and income not State tributaries, with national competence and hierarchical subordination to the Ministry of Finance and Prices, but it is not until June 29 of the same year that the tax offices are constituted in each of the provinces, being held in Havana at the Palacio de los General Captains a political act with the participation of members of the Council of State and it is just that day that the existence of the ONAT goes public, stating in all the newspapers of the country.
"We guarantee compliance with Tax responsibilities, with a quality service for the benefit of society."
“We are an administration that provides tax services effectively, we use innovative techniques and technologies and we have full, motivated and professional human resources”
Definition of the Tax System: Set of Taxes, Fees and Contributions, which the State applies to Taxpayers, in order to guarantee maximum collection of taxes and thus achieve the support of the country's expenses. Law No. 113 of July 2012, sets the taxes and general principles on which the Tax System of the Republic of Cuba is based. Taxes must be established based on the principles of generality and fairness of the tax burden, in correspondence with the economic capacity of the persons obliged to satisfy them. They are subjects of the Tax System and are obliged to pay taxes, in accordance with the provisions of this Law, Natural Persons and Legal Persons of Cuban Nationality and Foreigners, in compliance with a general tax obligation.
Those obligated to pay taxes must register in the Taxpayers Registry corresponding to their tax domicile.
Taxpayer: Is the natural or legal person, to whom the law imposes the obligation to pay taxes.
Natural Person: The natural person with the capacity to be subject to tax rights and obligations.
Legal Person: State Companies, cooperatives, social organizations, social, political, and mass organizations, civil and commercial societies, associations, organizations, foundations, and other entities with the capacity to be subject to tax rights and obligations.
The Taxes are composed of:
Taxes:
- Personal income tax.
- Income tax. Sales tax.
- Special tax on products and services.
- Tax on services. Land transport tax.
- Tax on ownership or possession of vessels.
- Tax on the transfer of assets and inheritances.
- Tax on documents.
- Utilization tax Tax for the use or exploitation of beaches.
- Tax for the approved dumping of residuals in river basins.
- Tax for the use and exploitation of bays.
- Tax for the use and exploitation of forest resources and wildlife.
- Tax for the right to use terrestrial waters. Customs tax.
- Tax on ownership and possession of agricultural land.
- Tax for idleness of agricultural and forest land.
- Property tax on homes and vacant lots
We offer you the models that will allow taxpayers - both legal and natural persons - to formalize by means of an affidavit the liquidation and annual payment (at the end of the fiscal year in correspondence with the productive cycles of the activity in question) or partial (a period of less than 12 months when the taxpayer falls or at the end of each quarter), of the income tax at the end of the taxpayer's fiscal period, is made in pesos - CUP.
DJ-01 Affidavit for the Business Sector-Income Tax.
DJ-02 Affidavit for the Business Sector-Income Tax.
DJ-05 Affidavit-Tax on Transfer of Assets and Inheritance.
DJ-06 Affidavit-Non-tax revenue.
DJ-08 Affidavit-Personal income tax.
DJ-09 Affidavit-Personal Income Tax. Agricultural Sector.
DJ-10A Affidavit-Tax on profits of the CPA and UBPC - agricultural sector.
DJ-10B Affidavit-Tax on profits of the CCS and State Farms - agricultural sector.
DJ-11 Affidavit-Tax on profits of Non-Agricultural Cooperatives.