Procedures and Services

Inscription:

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

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

The natural person must present:

• Identification document.
• Approval of the entity that authorizes the activity to be exercised.
• Power of Attorney or Legal Guardianship that accredit the representative, if the person required to register cannot attend.
• Declaration of Hired Workers and Co-Owners.
• Document for membership in the Social Security Registry

The legal person must present:

• Certification of registration in the corresponding constitutive registry.
• Copy of the notarized Public Deed or other document proving its constitution.
• Official document or power of attorney evidencing the person who comes to register as a legal representative of the entity.
• Declaration of dependencies whose accreditation in the RC must be done by the entity that acts as the main taxpayer in the 45 calendar days following its registration in the ONAT.

Both people must present:

• Stamp of the bell for 30.00 pesos in CUP or CUC. As stipulated in Book Two, Title VI, Single 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.
• Relationship of banks accounts with which it operates.

Resignation:

• Document issued by the governing body that certifies the withdrawal.
• All documents with tax significance that were delivered.
• Document proving the cancellation of your registration in the corresponding registry.

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