Procedures and Services

The National Tax Administration Office (ONAT for its initials in Spanish), is conceived as a budgeted unit attached to the Ministry of Finance and Prices (MFP) and that arose to “… watch over the application of the legislation related to taxes and other non-tax revenues; develop the organization for collection throughout the country: organize and direct the tax audit, adopting the required measures to counter tax evasion, as well as other functions or tasks derived from Law No. 73 of the tax system of August 4, 1994 , and other norms related to the collection of taxes and tariffs and their control ”. This is responsible for ensuring compliance with tax responsibilities, with a quality service for the benefit of society.

The specific functions of ONAT:

• In accordance with the provisions of the Organic Regulations, put into effect by Resolution No. 439 of 2013 of the MFP, the specific functions of ONAT are: To guarantee and supervise strict compliance with tax legal provisions.
• Favor the conditions for compliance with the obligations with the State Budget, providing the necessary information and assistance to taxpayers.
• Exercise the normative and operational activity regarding the Taxpayer Registry, the Tax Identification Number (NIT), the Taxpayer Control Account and other applicable procedures.
• Systematically control the payment of the tax debt under the established conditions, amount and terms.
• Make the administrative determination of the tax debt when appropriate, and act according to law.
• Supervise compliance with tax obligations, for which it will carry out verification, investigation and fiscal audit actions.
• Exercise the administrative pressure for the compulsory collection of the tax debt, in accordance with what is legally established, proceeding to seize assets or any other property owned by a taxpayer, when the non-compliance or evasion of its obligations is duly proven. tributary.
• Impose the surcharges and penalties that proceed for the breach of the tax obligations.
• Contribute to the prevention of the crime of tax evasion, and apply the necessary measures for its detection.
• Resolve the appeals that are brought against your administrative acts, and exercise legal representation before the courts.
• Require natural or legal persons, all kinds of actions, reports or antecedents with tax significance derived from their economic, professional or financial relationships with other people.
• Collect, systematize, process, and analyze the information with tax significance.
• Analyze the tendencies, insufficiencies, and problems that appear in the application of the tax legislation, formulating the corresponding proposals or adopting the measures for which it is empowered.
• Promote the development and constant elevation of personnel qualification, maintaining working links with universities and other national and international entities.
• Promote tax culture in the population.
• Maintain relationships with agencies and institutions that are related to the office's line of work.
• Attend and develop working links with specialized organizations from other countries and related international organizations.
• Operate as a budgeted unit performing the functions inherent to it.

The tax law:

• Law No.113 of the Tax System and Decree No.308 Regulation of the General Standards and Tax Procedures, are the legal basis that underpins the improvement of the Cuban Tax System.
• According to Law No. 113, the Tax Administration is the system of public institutions in charge of managing the collection, collection and supervision of taxes; integrated by the Ministry of Finance and Prices, the National Tax Administration Office, the General Customs of the Republic and other entities that are legally authorized for such purposes, who act on behalf of the State as an active subject.
• This legislation implies the development of eighteen (18) Guidelines for the Economic and Social Policy of the Party and the Revolution. The most significant, as they are consistent with the missions of the Ministry of Finance and Prices (MFP) and the National Office of Tax Administration (ONAT) are No. 63 and No. 65.
• These provide respectively for the need to promote tax culture and social responsibility to fully comply with tax responsibilities and the strengthening of fiscal control mechanisms that ensure compliance with said obligations, as well as the preservation and rational use of assets and resources of the State.

Duties and rights of taxpayers

Contact Information

Director: Vivian García Márquez.

Population Attention Hours:

Monday through Friday from 8.30am to 3.00pm.

Municipal director every Friday from 8.30am to 11.30am.

Phone: 45-375496.

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