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.