Among the services offered by the National Tax Administration Office are:
• Attention, guidance and personal or face-to-face advice.
• Free delivery of tax documents and programs that calculate taxes, assistance documents that indicate to each taxpayer their obligations and when to fulfill them
• Publication of information of tax significance through different channels: letters, releases, brochures, mass media (radio, television, newspapers, sites and digital portals) both national, provincial or territorial.
• The facility through messages with tax information through mobile phones, it is important to inform that this service will be provided free of charge to all citizens who request it.The messages will give alerts about the expiration of the voluntary periods of presentation and payment of taxes, informative messages will also be included. If you want to receive messages about the deadlines for paying taxes, the services offered by ONAT and other tax information on your mobile phone ... you must send an SMS or free message to number 8000 with the text: ONAT and send it, subsequently receiving a confirmation.It is important that the taxpayer is informed about the legislation and procedures related to their tax responsibilities, since ignorance of the law does not exempt them from compliance.
Procedures offered by the National Tax Administration Office are:
Registration in the assessment roll +
The emission of the approval of the exercise of activity for the correspondent entity must be produced in fiftheen ( 15 ) calendar days following, or of record date in the constitutive correspondent record.The emission of the approval of the exercise of activity for the correspondent entity must be produced in fiftheen ( 15 ) calendar days following, or of record date in the constitutive correspondent record.
The natural person must present:- Proof of identity.Authorization, license, permission, affiliation emitted by the organ that the activity approves .
- Letter of attorney or legal tutorship that credit the representative, if the obligor to enroll can not attend.
- Declaration of hired workpeople and joint owners.I document for affiliation the Register of Social Security.
The juridical person must present:- Certification of the registration in the constitutive correspondent record.
- Copy of notarized legal document or another accrediting document of his constitution.
- Official document or being notarial possible for him to credit to the person that resorts to making the registration like legal representative of the entity.
- Declaration of outbuildings, whose accreditation in the RC the entity that performs on as principal contributor in 45 calendar days following his registration in the ONAT must do her.
Both people must present:- Seal of the doorbell at the value of 30,00 weights in CUP or CUC. According to what stipulated in the book secondly, I SAW title, chapter only, article 221 of the Law No.113 of 2012: Juridical persons Cubans that the Cubans ( CUP ) and natives ( Cubans and foreigners ) with permanent residence at the national territory operate on weights, they pay in CUP; While the juridical persons ( Cubans and foreigners ) that operate on freely convertible coin or convertible weights, as well as permanent non-residents at the national territory, do it in CUC.
- I document any other established determine tributes that the ONAT demand .
- Relation of bank accounts with operating.
Accomplishing a modification or bringing up to date +
If some change happens for a RC's modification to implicate ( transfer, change of activity, regimen, direction, quota, etc.), The contributor must inform him, in a term of thirty ( 30 ) calendar days. For it the RC must show 05 Identification Fiscal only the same documents requested for the registration ( except the 30,00 CUP in seals of the doorbell ).
Documents To Give Oneself Fall in the Assessment Roll +
The document emitted by the organ that he authorizes the fall, all of the ones belonging to tributary transcendence that were gone for delivered to the contributor, or the accrediting one belonging to the cancellation of his registration in the correspondent record.The document emitted by the organ that he authorizes the fall, all of the ones belonging to tributary transcendence that were gone for delivered to the contributor, or the accrediting one belonging to the cancellation of his registration in the correspondent record.
Documents for the Exoneration for Adjournment +
The executive committee's document that 05 Identification Fiscal arranges the adjournment of the exercise of activity and the model RC only.The executive committee's document that 05 Identification Fiscal arranges the adjournment of the exercise of activity and the model RC only.
Certifications that the ONAT Emits +
The ONAT emits a fiscal certification only, that he contains :
- Certification of Registration in the Assessment Roll.
- Certification of the Fulfillment of Tax Liabilities
- Certification on Fiscal Debits with the State Budget
- Certification on the Beneficiaries of Social Security
- Certification on The Fiscal residence for Agreements To Avoid bend it Imposition of Fiscal Residence in Hogshead.
- Fiscal certification. In order to obtain them the CUP or CUC, according to what established in the Article demand seals of the doorbell at the value of 20,00 weights themselves 221 and in the Anexo N.4, numeral 23, clause b ) of the Ley No.113 of 2012.
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More information in: www.onat.gob.cu
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