Procedures and Services

Return of Income In Front Of a Wrongful Payment:

In order to request it they should show up:

The paper of request that he should contain: Name or name of the corporation, legal residence and other generals of the contributor, NIT, account number and bank branches where he accomplishes your operations, date and reference from the contribution to the state budget.
The documents that they credit the payment whose return requests himself;
Financial statements, correctly wedged and signed for the maximum directing request of the entity, when the erroneous contribution or in excess of the right thing relate to each other with tributes correlated to activity. In the case of the natural persons that carry bookkeeping, should be signed by the headline.
The resolution dictated by the competent authority, in which be evident the reasons which the return proceeds for, when the request is about nontax revenue itself.
Other documents which the applicant tries to be of value himself, or whose presentation requires The Tributary administration.

The right to the return prescribes to the year of made, or having been declared the income like undue or in excess of the right thing.

Emission of Fiscal Certifications:

The contributor can request fiscal certifications of:

Registration in the Assessment Roll
Fiscal residence in Cuba (according to agreements to avoid double taxation)
No fiscal debts
Contributions made to the Regimen of Social Security
Fulfillment of Tax Liabilities

These process themselves in the ONAT of the municipality which the person is on record in.

If certification takes to accomplish migratory steps, the contributor should inform you upon requesting it. In these cases it should be signed by the General Counsel of the ONAT, before being legalized in the Ministry Of Foreign Relations. This process can delay to 15 days, because the document should travel to from the municipality the province, of this the Central ONAT in Havana and next returning at the point of origin: The municipal office.

In order to grant certifications they demand documentary stamps at the value of $20, according to the coin which the applicant operates in. According to establish the Artículo No. 221 of the Law 113 of the Taxation System: Juridical persons the Cubans that manage in weights Cubans (CUP) and the natives (Cubans and foreigners) with permanent residence in the national territory, pay in CUP; While the juridical persons (Cubans and foreigners) that operate on convertible weights, as well as the permanent non-residents in Cuba, make it in CUC.

Postponements:

The ONAT can also grant postponements of the tax liability (Decree No 308 of 2012), for which the contributor needs to present:

A paper where they are evident: Full names (if she is natural person), denomination or registered name (if it is juridical person); NIT and direction of the legal residence. In case of being formulated by the legal representative of the contributor include his full names, number of permanent or passport identity and the legal residence.

The aforementioned document will contain also, the tax liability that is intended to be postponed, that is important, concept and date in which he finalizes the voluntary term of payment of the tribute, the causes that cause the postponement, the type of postponement that he orders, and if away with fractioning, the periods that they take.

They should also include in him personal property and immovables of the patrimony of the debtor or of the person in charge, whose total sum is enough for the fulfillment of the tax liability; The place, the date of the request and the signature of the applicant, with die gomígrafo, in the case of the juridical persons. Other documents that the ONAT demands.

The debtor will be able to annex all the documentary evidences that he values to the paper opportune to back up his petition.

It becomes clear, however that the postponement is an authority of the ONAT, which can postpone everything, or departs from the tax liability. Your granting demands the payment of an interest that increments the debt. It can be with or without fractioning, or combining both modes. If it is requested before the duedate of the term of payment, they demand neither new burden for berry nor fiscal sanctions. Otherwise, the total sum of the main one (the tribute or contribution to sell out) will comprise the new burden for berry, gives her a fine for the infraction committed, plus interest.

Important!: Once once the agreement of postponement was signed, one understands that the debtor refuses to complain

Exemption for Adjournment of the Exercise of Activity:

This exemption becomes established for the independent labor force. It is granted from the adjournment approved by the governing bodies, that is to say those that authorized these contributors to accomplish the activities that they exercise. The aforementioned organisms can be: The Municipal Management of Trabajo and Social Security (DMTSS), Tráfico's State-Owned Unit or other ones.

When the executive committee approves the adjournment of the exercise of activity, he makes it by means of an accrediting document that workers should show in the ONAT of the municipality which they are in registered, along with the model RC 05 Identification Fiscal only, in order that the exoneration of its tax liabilities in the Assessment Roll comes into effect (RC), during the period at which they were suspended.

If they do not bring the quoted document before the ONAT, the step does not come into effect. They continue to be active in the RC, they hold your tax liabilities and they become debtors.