Our Region

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 that authorizes the activity to be exercised.
• Power of Attorney or Legal Guardianship that accredit the representative, if the person required to register cannot attend.
• Declaration of Hired Workers and Co-Owners.
• Document for membership in the Social Security Registry

The legal person must present:

• Certification of registration in the corresponding constitutive registry.
• Copy of the notarized Public Deed or other document proving its constitution.
• Official document or power of attorney evidencing the person who comes to register as a legal representative of the entity.
• Declaration of dependencies whose accreditation in the RC must be done by the entity that acts as the main taxpayer in the 45 calendar days following its registration in the ONAT.

Both people must present:

• Stamp of the bell for 30.00 pesos in CUP or CUC. As stipulated in Book Two, Title VI, Single Chapter, article 221 of Law No.113 of 2012: 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 freely convertible currency or convertible pesos, as well as non-permanent residents in the national territory, do so in CUC.
• Any other document established to determine taxes required by ONAT.
• Relationship of banks accounts with which it operates.

Resignation:

• Document issued by the governing body that certifies the withdrawal.
• All documents with tax significance that were delivered.
• Document proving the cancellation of your registration in the corresponding registry.

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 farmers
• Landowners
• Athletes
• Sellers and acquirers of cars and homes
• Hired to work abroad by own management
• Agents or representatives of foreign firms
• Foreigners with work permits
• Owners and holders of motor vehicles and animal traction for land transport.
• Citizens boat owners.
• Property Owners
• Other citizens who perform acts taxed and are obliged to pay.

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 was the owner, to dedicate them to the fulfillment of a certain purpose allowed by the non-profit law, and constituted in accordance with the requirements established in the laws
• Non-state companies authorized to carry out their activities.
• The other entities to which the laws confers legal personality.

The National Tax Administration Office.

The ONAT is an institution that works to offer information and assistance services to citizens, using the professionalism of their human resources, and new technologies, in order to favor the fulfillment of fiscal responsibilities, the understanding of the Tax System and to guarantee the resources to finance social needs, through the management of collection, collection and control of taxes.