Procedures and Services

NATIONAL TAX ADMINISTRATION OFICINE

The ONAT works to create tax culture and fiscal civic awareness in the population, in order to facilitate the voluntary payment of taxes, the understanding and acceptance of the Tax System, as well as to favor the institutional management itself that contributes to guaranteeing the maintenance of the free public services that citizens enjoy: Health, education, sports and cultural training, social security, the defense of the country, among others, conceived as constitutional rights of Cubans.

Director: José Luis González.

Attention to the population: The second and fourth Wednesdays of each month.

Telephone: 45-913176 y 45-913952

Address: 62 Street between 13 and 15 Jagüey Grande, Matanzas

Hours: Monday to Friday from 8:00 a.m. to 4:00 p.m.

  DESTINATION OF TAX COLLECTION

The affidavit.

The sworn declaration is the obligation that the taxpayer has to declare the information required by law, in order to determine the amount to be paid for the tax, through the documents and forms established for this purpose by the Tax Administration; being obliged with the content and accuracy of the data contained in it and may be sanctioned according to law if you do not present it or if you present it inaccurately, incompletely or fraudulently.

DEADLINES

Tax Declaration.

     Personal Income Tax ............ January to April 30
     Income Tax .......... January to March 31
     Non-Tax Income Contributions .......... January to May 31

Payment of taxes. Fiscal year in progress

     Ground Transportation .......... January to September 30
     Boats .......... January to September 30

FORCED TO SUBMIT SWORN DECLARATION OF PERSONAL INCOME

    Own-account workers who exercise their activity within the General Tax Regime
    Artists, creators and support staff from the culture sector.
    Social communicators and designers of the Cuban Association of Social Communicators (ACCS).
    Personnel who work in foreign branches.

WHERE THE AFFIDAVIT IS PRESENTED

All the Sworn Declarations are presented, regardless of their result, in the municipal offices of the Tax Administration, you can deposit it in the mailbox enabled in the tax offices, send it by certified mail to ONAT or deliver it personally if you are going to present an agreement of postponement because you do not have enough money to pay the tax or if you are an artist or social communicator and you are going to request a bonus of up to 30% of the income obtained because there is an increase in your financial burden. Before depositing, you must ensure that you have filled in the 2 originals, without smudges or erasures, it is important that you verify that the information entered and the calculations are correct, you must verify that both DJs are signed by the taxpayer and the date. If the Affidavit does not meet these requirements, it will be rejected.

WHERE THE PAYMENT IS MADE

Payment will be made at bank branches presenting the tax vector or by means of models RC-04 A (Tax Vector-Natural Person) or CR-09 and RC-05 (Unique Tax Identification).

MODEL DJ-08 (digital tool)

The DJ-08 EXCEL is a computer application that helps you calculate and fill out your Personal Income Tax affidavit.

This year you can print and present at ONAT the completed form using this computer tool.

You can obtain it in different ways: right now on our website, at the tax offices - it is copied in a report - by the address This email address is being protected from spambots. You need JavaScript enabled to view it. or on the website of the Ministry of Finance and Prices www.mfp.cu

Self-employed workers can now deduct 10% more expenses each year. Resolution 20 of 2016 of the MFP. They are deductible expenses, those typical of the exercise of the activity, must have actually been incurred and be duly justified and covered by the required documentation.

If the Affidavit is rejected due to errors, by the tax administration, it is equivalent to not having been filed, in this case, the office will notify you that you must submit a new declaration before the expiration of the voluntary payment period.

Within the voluntary filing, the taxpayer may rectify his affidavit as many times as he deems it, without imposing a penalty.

CONSEQUENCES OF FAILING TO SUBMIT SWORN DECLARATION OR UNDECLARATION

If you do not perform the DJ presentation in the established voluntary period, it is ignored. For this infraction, fines of up to 600 pesos are required, according to Decree No. 308, Article 119, paragraph f).

The taxpayer declares under oath the veracity of the information that he / she records in the DJ and can be sanctioned if he / she does not present it or reflects inaccurate, incomplete or fraudulent information on it.

Once the omission is notified, you are obliged to submit the model within 5 business days. Failure to do so will subject you to a new fine that may amount to 5,000 pesos.

If you declare income less than what was actually obtained, you become a sub-declarant. The fine for this violation is up to 10,000 pesos, in accordance with the provisions of article 118 of the aforementioned Decree.

Taxpayers have the right to:

    Receive a kind, professional and considerate treatment.
    Enjoy a neat and orderly environment in the ONAT offices.
    That the tax legislation is applied to it fairly and impartially. That the confidentiality of your information is protected.
    Receive free consultation services and others that facilitate compliance with tax obligations at ONAT offices.
    Submit claims against administrative action and receive a response within the established time.
    That their affairs are processed correctly and within the established deadlines.
    Formulate and receive a response to your complaints, claims and other approaches that involve ONAT.
    Receive timely, correct and updated information.
    Obtain the tax benefits provided in the tax legislation.

Know the current declaration and payment models, as well as the taxes and contributions with which they are related.

    DJ 01 Affidavit of Income Tax
    DJ 02 Affidavit of Income Tax
    CR-09 State Budget Income Model
    DJ-05 Affidavit of the Tax on Transfer of Assets and Inheritances
    DJ 06 Affidavit of Non-Tax Income Dj 08 2019 campaign more instructive
    DJ 12 usufructuaries and land owners
    DJ 10 A Affidavit Tax on Utilities Agricultural Sector - CPA and UBPC Pesos CUP
    DJ 10 B Affidavit Income Tax Agricultural Sector – CCS, State Farms, Companies and others
    DJ 11 Affidavit Non-Agricultural Cooperatives

TAXES, CONTRIBUTIONS AND DATES OF THE PROCESS

    Presentation of the Sworn Declaration (DJ) and payment of the Personal Income Tax, from January 7 to April 30.
    Payment of the Tax on Profits and Presentation of the DJ, from January 7 to March 31.
    Declaration of Non-Tax Income, from January 7 to May 30.
    Payment of Tax on Land Transportation (La chapa), from January 7 to September 30.
    Payment of the Property Tax or Possession of Vessels, from January 7 to September 30.

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