ONAT is an institution that works to offer information and assistance services to citizens, using the professionalism of its human resources, and new technologies, in order to promote compliance with fiscal responsibilities, the understanding of the Tax System and to guarantee the resources to finance social needs, through the management of the collection, collection and inspection of taxes.

Structure of the Municipal Offices:

• Municipal Director.
• First Municipal Deputy Director, Second Municipal Deputy Director.
• Taxpayer Assistance Group, Collection Group, Inspection Group, Legal Group, Information Technology Group, Administration Group.

The National Office of Tax Administration, ONAT Corporate Purpose Certification , has among its main Objectives and Functions: 

• Comply with the collection plan, maintain levels of tax discipline and increase risk capacity.
• Refine the Taxpayer Registry.
• Refine the Analysis of Collection Control.
• Strengthen the Tax Obligations Control Model.
• Perfect the Control Mechanisms for Taxpayers.
• Implement the ONAT-Banco Digital Exchange Project.

Who are the natural persons?

They are natural persons, citizens, with the capacity to be subjects of tax rights and obligations.

Natural persons include:

• Self - employed workers who are the majority and are subject to two systems of taxation : the General and 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 who work in foreign branches and receive bonuses.
• Small farmers
• Land usufructuaries
• Athletes
• Sellers and acquirers of cars and homes
• Hired to work abroad under their own management
• Agents or representatives of foreign firms
• Foreigners with work permits
• Owners and owners of motor vehicles and animal traction for land transport.
• Citizen boat owners.
• Property owners
• Other citizens who carry out acts subject to a tax and are obliged to pay it.

What is a Legal Person?

Legal persons are entities that, having their own assets, have the capacity to be subjects of rights and obligations. This is provided by Law 59 of the Cuban Civil Code of 1987, in its Chapter II.

According to this norm, are legal persons, in addition to the State:

• State-owned companies and unions.
• 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 patrimony by an act of liberality from which it was their 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 laws.
• Non-state companies authorized to carry out their activities.
• The other entities to which the law confers legal personality.

Formalities

Inscription:

Taxpayers mostly attend municipal offices, to carry out procedures for the Taxpayer Registry.

Tax procedures are regulated in Law No. 113 of the Tax System and in Decree No. 308 Regulation of the General Standards and Tax Procedures, published in the Official 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 requirements necessary to complete them, the documents to be presented are exposed to carry out the registration process correctly.

The natural person must present:
Identity 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

The legal person 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 people must present

Stamp of the stamp for the value of 30.00 pesos in CUP or CUC. As stipulated in Book Two, Title VI, Sole 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.

List of bank accounts with which it operates.

Low:

 Document issued by the governing body that certifies the withdrawal.

 All documents with tax significance that were delivered to you.

Document accrediting the cancellation of your registration in the corresponding registry.

Modification or update:

If any change occurs that involves a modification of the RC (transfer, change of activity, regime, address, quota, premises, legal representative of the entities, etc.), the natural or legal taxpayer must report it, within a term of thirty (30) calendar days. For this you must present the RC-05 Unique Tax Identification and the same documents requested for registration (except the $ 30.00 in stamp stamps).

Exemption for Temporary Suspension of the Exercise of the Activity:

This exemption is established for self-employed workers. It is granted from the temporary suspension approved by the governing bodies, that is, those that authorized these taxpayers to carry out the activities they exercise. Said organizations may 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 at the ONAT of the municipality in which they are registered, together with the RC-05 Unique Tax Identification model, so that make the exoneration of your tax obligations effective in the Taxpayer Registry (RC), during the period in which they were suspended. 

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

Issuance of Tax Certifications:

The taxpayer can request tax certifications from:

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

These are processed at 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 ONAT, before being legalized by the Ministry of Foreign Affairs. This process can take up to 15 days, since the document must travel from the municipality to the province, from this to the ONAT Central in Havana and then return to the point of origin: the municipal office. 

To grant the certifications, stamp seals are required for a value of $ 20, 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.

Deferrals:

The ONAT can also grant deferrals of the tax debt ( Decree No. 308 of 2012 ), for which the taxpayer needs to present:

A document containing: names and surnames (if you are a natural person), name or business name (if you are a legal entity); NIT and address of the legal domicile. In case of being formulated by the legal representative of the taxpayer, it includes their names and surnames, permanent identity number or passport and the legal address.

Said document will also contain, the tax debt that is to be deferred, amount, concept and date on which the voluntary term of payment of the tax ends, the causes that motivate the deferment, the type of deferment that is requested, and if it were in installments, the deadlines needed.

The movable and immovable property of the debtor's or the person'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 request and the signature of the applicant, with a rubber stamp , in the case of legal entities. Other documents that ONAT requires.

The debtor may attach to the document all the documentary evidence that he deems appropriate to support his request. 

However , it is clarified that the postponement is a power of the ONAT, which can postpone 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 surcharge or tax penalties are required. Otherwise, it will include the amount of the principal (the tax or contribution to be settled), the surcharge for late payment, the fine for the offense committed, plus interest.

Important! : once the deferment agreement is signed, it is understood that the debtor renounces to claim

Return of Income Before an Undue Payment:

To request it you must present:

The application document that must contain: name or company name, legal and other general address of the taxpayer, NIT, account number and bank branch where he carries out his operations, date and reference of the contribution to the State Budget.

The documents that prove 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. In the case of natural persons who keep accounts, they must be signed by the owner.

The resolution issued by the competent authority, stating the reasons for the return, when the request is on non-tax income.

Other documents that the applicant tries to use, or whose presentation the Tax Administration requires.

The right to return prescribes one year after it has been made, or the income has been declared as undue or in excess of what is due.

Claims before the acts of the Tax Administration:

How do you complain to ONAT?

Presenting Remedy of Reform against the resolution, providence or administrative act the decision that is considered incorrect or unfair; or Alzada before the immediate higher level, if one disagrees with all or part of what was decided in Reforma.

The term to present the resources is (15) business days, counted from the day following the notification of the act or of the resolution by the Office. If they are presented after this period, they are declared inadmissible. Exceptionally, 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 may be requested before the Minister of Finance and Prices, or the Head of ONAT, within one hundred eighty (180) calendar days after the day following the date of notification of said resolution.

How are the resources presented and where?

In original and copy, personally (not accepted by fax, email or post). It is presented by the interested taxpayer, or his representative, who must show the official document, Power of Attorney or Legal Guardianship that accredits it as such. The Remedy Appeal is presented before the authority of the Tax Administration that issued the resolution, order or administrative act with which one disagrees; while that of Alzada is presented before the immediate authority superior to that resolved by that of Reform.

What will be contained in the document by which appeals for reform or appeal are presented?

Names and surnames, if you are a natural person, and name or company name, if you are a legal person; Tax Identification Number (NIT), address of the tax domicile, clear and detailed statement of the facts and grounds of the claim and what is intended with the appeal. If it is a Remedy resource for a partially paid tax debt, the receipts will be recorded and attached. To file an appeal from Alzada, it is essential to have previously paid the entire debt. Although, very exceptionally, you can also request your presentation without the prior payment requirement. All documentary evidence that the taxpayer deems appropriate to support his claim will be attached to the document.

It will not be possible to claim in Alzada what was not required in the Reform

Tax Services

 What services offered by the ONAT? 

The services offered by the Office range from personal, face-to-face, telephone, postal and electronic attention, guidance and advice, to the free delivery of tax documents and programs that calculate taxes, assistance documents that indicate to each taxpayer their obligations and when to fulfill them, as well as the publication of information of tax significance through different channels: letters, releases, brochures, institutional website, ONAT page on Facebook, cell phones and the mass media (radio, television, newspapers, sites and digital portals of these) both national and territorial.

In this sense, the creation of the Cuenta Claras space dedicated exclusively to tax issues, which airs every Friday in the Buenos Días Magazine on the Tele Rebelde channel, stands out; placing information on tax procedures and services in the Green Pages section of the ETECSA Telephone Directory and finally, the possibility of paying in La Capital, through the Telephone Banking Service offered by Banco Metropolitano BANMET: the monthly tax fee on Personal Income, the monthly consolidated fee contributed by taxpayers who are taxed in a simplified regime, the Social Security Contribution and taxes on Land Transportation and the Ownership or Possession of Vessels.  

A service that in turn constitutes a new means of communication works in the tax offices of the Capital and in some provinces: the SITv ONAT Television Information Service . It consists of the projection of text messages, images and audiovisuals on televisions located in the Havana offices with information to facilitate compliance with tax obligations and carry out tax procedures on the Tax Declaration and Payment Campaign, on the models that are They use to declare and pay, their purposes and form of acquisition, the services and facilities offered by the Institution, the functions and powers of ONAT, as well as the financing by the State Budget of public services, among other matters.  

Director: Belkis de la Paz Bravo

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