Social object.
In accordance with the provisions of the Organic Regulations, put into effect by Resolution No. 439 of 2013 of the MFP, the corporate purpose of the ONAT is:
Guarantee and supervise strict compliance with tax legal provisions;
Favor the conditions for the fulfillment of the obligations with the State Budget, providing the necessary information and assistance to taxpayers;
Exercise the regulatory 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 in the conditions, amount and terms established;
Carry out 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 tax audit actions;
Exercise the administrative enforcement route 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 breach or evasion of their tax obligations is duly proven. ;
Impose the surcharges and penalties that proceed for non-compliance with 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 filed against their administrative acts, and exercise legal representation before the courts;Require from natural or legal persons, all kinds of actions, reports or antecedents with tax significance derived from their economic, professional or financial relationships with other persons;Collect, systematize, process, and analyze information with tax significance;Analyze the trends, shortcomings, and problems that are manifested in the application of tax legislation, formulating the corresponding proposals or adopting the measures for which it has the power;Promote the development and constant upgrading of personnel qualification, maintaining working links with universities and other national and international entities;Promote the tax culture in the population;Maintain relationships with agencies and institutions that are linked to the office's line of work;Attend and develop working links with specialized organizations from other countries and related international organizations; Y Operate as a budgeted unit performing the functions inherent to it. The Services provided are the following: Inscription. Low. Update of temporary suspensions. Request for postponements of payment and / or compensation. Presentation of Reform Resources. Request for returns. Updating of the PJ and PN Taxpayers Registry. Request for a certificate of payment or no debit. Presentation of DJ Natural Persons and Legal Persons. Presentation of complaints, reports, discrepancies and suggestions. Update of the control account (possible debts). Update of the transport document to collect the Operating License at the UET. Request for models.Declared jurisdictions Payment CR-09 Lease receipt Conciliation with governing bodies. Job UET Transport living place Insurance, ETECSA Mail Among other inquiries for debts and concerns that the population in general has. ONAT Registration must take place within 15 calendar days following the issuance of the approval of the exercise of the activity by the corresponding activity or the date of registration in the corresponding constitutive register. The natural person must present: Identity documents. Authorization, license, permit, affiliation issued by the body that approves the activity. Power of attorney or legal guardianship that accredits the representative if the person obliged to register cannot attend Declaration of contracted workers and co-owners. Documents for affiliation to the social security registry. The legal entity must present: Certification of registration in the corresponding constitutive registry Copy of the notarized public deed or other documents proving its constitution. Official document or power of attorney that certifies the person who comes to register as the legal representative of the entity. Declaration of dependencies whose accreditation in the CR must be made by the entity that acts as the main taxpayer within 45 calendar days following their registration with the ONAT. Both people must present: Stamp seal worth 30.00 pesos. Any other document established to determine taxes required by the ONAT. List of bank accounts with which it operates. Services they offer: Modification or update, if there is any change that implies any modification of the CR (transfer, change of activity, regime, address, quota, etc.) the taxpayer must report it within a term of 30 calendar days. To do this, you must present RC 05, Unique Tax Identification and the same documents requested for registration (except for the 30.00 pesos on the stamp) Withdrawal: the document issued by the body that authorizes the withdrawal, all those of tax significance that were delivered to the taxpayer or the document certifying the cancellation of their registration in the corresponding registry. Exemption for temporary suspension: the document of the governing body that provides for the temporary suspension of the exercise of the activity and the model RC 05, Unique tax identificationCertifications: registration, tax residence in Cuba according to the agreement to avoid double taxation. Tax debts: contributions made to the social security system and compliance with tax obligations. To obtain them, stamp stamps worth 20.00 pesos CUP or CUC are required as established in the aforementioned article 221 and in annex # 4, numeral 23 paragraph b) of Law No. 113 of 2012. For the postponement of the tax debt: the document stating: names and surnames (if it is a natural person), name or company name (if it is a legal person) NIT and address of the legal domicile. If it is formulated by the legal representative of the taxpayer, it includes names and surnames, permanent identity number or passport and legal address, the tax debt that is intended to be postponed, amount, concept and date on which the voluntary term of payment of the tax ends. . Causes that motivate the postponement, type of postponement that is requested, and if it were with fractionation the terms that are needed. Property, movable or immovable property of the debtor or the person responsible whose amount is sufficient for the fulfillment of the tax debt, place, date of the request and the signature of the applicant, with rubber stamp, in the case of legal persons.Other documents that the ONAT requires: all the documentary evidence that the debtor deems appropriate to support his request. The postponement is a power of the ONAT which can postpone all or part of the debt. Its granting requires the payment of interest. If requested before the expiration of the payment term, no late payment surcharge or tax penalties are required. Otherwise, it will include the amount of the principal (the tax or contribution to be paid), the late payment surcharge, the fine for the offense committed, plus the interest. Once the postponement is signed, it is understood that the debtor renounces the claim. Download of Sworn Declaration Forms to deliver to the ONAT: DJ_01de Income Tax DJ_ 01 of Income Tax DJ_08 Personal Income Tax Instructions_for_making_the_DJ-08 DJ_08_Personal_Income_Tax DJ-11 Tax on Profits to Cooperatives_no_Agropecuarias DJ-11_Tax_on_Utilidades_a_Cooperativas_no_Agropecuarias DJ_12 Tax on Usufructuaries and land owners Instructions_for_making_the_DJ_12 DJ_12_Tax_to_Usufructuaries_and_owners_of_the_land