Procedures and Services

Procedures and services offered by ONAT

Advice and sending legislation, aid programs for filling out models, digital materials on the tax issue and other information through email addresses.

POSTAL MAIL ASSISTANCE: Response to taxpayers and citizens who formulate any approach. It includes the sending of notice cards, telegrams and the set of documents necessary for each taxpayer to fulfill their tax responsibilities. (Fiscal Package).

MOBILE TAX SMS SERVICES (If you want to receive a message on your mobile phone about the deadlines for paying taxes) Send free SMS to number 8000 with the text ONAT.

AN ONAT WEBSITE TO CREATE AND PROMOTE TAX CULTURE www.onat.gob.cu

TAX INFORMATION IN THE OPTIONAL SERVICES OF DIGITAL TELEVISION

TAX PROCEDURES

WHAT PROCEDURES ARE THE ONAT CARRIED OUT:

    Those of the Taxpayer Registry:

Registration, withdrawal, and request for exemption for temporary suspension of the exercise of self-employment.

    And others like:

Obtain tax certifications, establish claims through appeals and complaints, formulate proposals, request agreements for deferrals of tax debts, returns of undue income, acquire and present models of declaration and payment of taxes, obtain your Tax Vector, etc.

NATURAL PERSON REGISTRATION

The natural person (citizen) must present:

    Identification document.
    Approval of the entity that authorizes the activity to be carried out.
    Power of Attorney or Legal Guardianship that accredit the representative, if the person obliged to register cannot attend.
    Declaration of contracted workers and co-owners.
    Document for affiliation to the Social Security Registry

LEGAL PERSON REGISTRATION

The legal person (company, entity, institution) must present:

    Certification of registration in the corresponding constituent register.
    Copy of the notarized Public Deed or other document accrediting its constitution
    Official document or power of attorney that accredits the person who comes to make the registration as the entity's legal representative.
    Declaration of dependencies whose accreditation in the RC must be done by the entity that acts as the main taxpayer, within 45 calendar days after registering with the ONAT.

Both types of taxpayers must present: Stamp stamps for a value of 30.00 pesos in CUP or CUC.

MODIFICATION OR UPDATE

It is done when changes occur that modify the data in the Taxpayer Registry: transfer, change of activity, regime, address, fee, local, legal representative, or others. The taxpayer must report it, within a term of (30) calendar days. For this procedure, the RC-05 Unique Tax Identification and the same documents requested for registration are presented (except the $ 30.00 in stamp stamps).

TO GIVE A LOW PRESENT

    Document issued by the governing body that certifies the withdrawal.
    All documents with tax significance that were delivered to him.
    Document accrediting the cancellation of its registration in the corresponding registry.

THE TAXPAYER MAY REQUEST FISCAL CERTIFICATIONS OF:

    Registration in the Taxpayer Registry
    Fiscal Residence in Cuba (according to agreements to avoid double taxation)
    No tax debts
    Contributions made to the Social Security Regime
    Compliance with Tax Obligations.

HOW TO CLAIM BEFORE THE ONAT?

By Remedy Appeal against the resolution or administrative act that is considered incorrect.

Appeal of Appeal to the next higher level, if you disagree with all or part of what was decided in Reform. In order to file an Appeal, it is essential to pay the claimed debt beforehand.

The term to present the resources is (15) business days, counted from the day following that on which the ONAT notified the act. If they appear after this period, they are declared inadmissible by resolution.

If new evidence appears or the notorious injustice of the decision adopted in the resolution resolving the Appeal is demonstrated, before the judicial route is established, the Review Procedure can be requested from the Minister of Finance and Prices, or the Chief of ONAT, within one hundred eighty (180) calendar days after the day following the date of notification of said resolution.

WHAT WILL THE WRITTEN CONTAIN THROUGH WHICH RESOURCE RESOURCES OR REPEAL ARE PRESENTED?

    Names and surnames if you are a natural person
    Name or company name if you are a legal entity
    Tax Identification Number (NIT)
    Tax domicile address
    Clear and detailed statement of the facts and grounds of the claim and what is intended with the appeal.
    If it is a Remedy Appeal for a partially paid tax debt, copies of the vouchers of the contribution that will be compared with the original will be recorded and attached.

TO APPLY FOR A TAX DEBT DEFERRAL AGREEMENT YOU MUST SUBMIT

A letter stating:

    Names and surnames (if you are a natural person)
    Name or company name (if you are a legal entity)
    NIT and address of legal domicile
    In case of being formulated by the taxpayer's legal representative (before a notary) the request includes:
        Your names and surnames
        Permanent identity or passport number and legal address.
        Tax debt that intends to be deferred
    Amount, concept and date on which the payment period established for the tax ends.
    Causes that motivate the postponement, type of postponement that is requested, and if it were in installments, the terms that are needed.
    Movable and immovable property of the debtor's or the owner's assets, the amount of which is sufficient for the fulfillment of the tax debt; place, date of the application and the signature of the applicant, with a rubber stamp in the case of legal entities.
    To the writing of request all the documentary evidence that the taxpayer deems appropriate to support his request.

Granting deferment is a power of ONAT, which can defer all or part of what is owed. Its granting also requires the payment of an interest of 1%, which increases the tax debt.

TO REQUEST A RETURN OF INCOME BEFORE AN UNDUE OR OVERPAYMENT, PLEASE PRESENT:

    The application document that must contain:
    Name or company name
    Legal domicile and other general taxpayer
    Status of the interested party (taxpayer, recipient, withholding agent, or person responsible);
    NIT, account number and bank branch where you carry out your operations
    Date and reference of the contribution to the State Budget
    Documents proving the payment whose return is requested
    The financial statements, properly coined and signed by the highest level of management of the entity, when the erroneous contribution or in excess of the due is related to taxes associated with the activity.
    The signature of the owner, in the case of natural persons who keep accounts.
    The resolution issued by the competent authority, stating the reasons for the return, in case of non-tax income
    All documentary evidence that the taxpayer deems appropriate to support his request.

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