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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

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, together with the RC-05 Unique Tax Identification model, so that make effective the exemption of its fiscal obligations in the Taxpayers Registry (RC), during the period in which they were suspended.

If they do not present the aforementioned document to ONAT, the procedure is not effective. They remain active in the RC, maintain their tax obligations and become debtors.

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. This process can take up to 15 days, as the document must travel from the municipality to the province, from this to the Central ONAT in Havana and then return to the point of origin: the municipal office.

To grant the certifications, stamp stamps worth $ 20 are required, according to the currency in which the applicant operates. As established in Article No. 221 of Law 113 of the Tax System: Cuban legal persons operating in Cuban pesos (CUP) and natural persons (Cuban and foreign) with permanent residence in the national territory, pay in CUP; while legal entities (Cuban and foreign) that operate in convertible pesos, as well as non-permanent residents in Cuba, do so in CUC.

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).