ONAT +
The National Tax Administration Office (ONAT for its initials in Spanish), is conceived as a budgeted unit attached to the… Read MoreWho are the natural people? +
Who are the natural people? They are natural persons, citizens, with the capacity to be subject to tax rights and… Read MoreWhat is a legal person? +
What is a legal person? Legal entities are entities that, having their own assets, have the capacity to be subject… Read MoreInscription +
Inscription: Taxpayers mostly attend municipal offices, to carry out procedures of the Taxpayers Registry. The tax procedures are regulated in… Read MoreModification or update +
If there is any change that implies a modification of the CR (transfer, change of activity, regime, address, quota, of… Read MoreExemption for Temporary Suspension of Exercise of Activity +
Exemption for Temporary Suspension of Exercise of Activity: This exemption is established for self-employed workers. It is granted based on… Read MoreIssuance of Fiscal Certifications +
Issuance of Fiscal Certifications: The taxpayer can request tax certifications of: Registration in the Taxpayers Registry Fiscal Residence in Cuba… Read MorePostponements +
Postponements: The ONAT can also grant deferrals of the tax debt (Decree No. 308 of 2012), for which the taxpayer… Read MoreReturn of Income upon Improper Payment +
Return of Income upon Improper Payment: To request it must be submitted: The application document that must contain: name or… Read MoreClaims before the acts of the Tax Administration +
Claims before the acts of the Tax Administration: How do you complain to ONAT? Filing for Reform against the resolution,… Read MoreTax Services +
Tax Services What services does ONAT offer? The services offered by the Office range from attention, guidance and personal or… Read More
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