Procedures and Services

We offer the forms that will allow taxpayers - both legal and natural persons - to formalize through a sworn statement the annual liquidation and payment (at the end of the fiscal year in correspondence with the productive cycles of the activity in question) or partial (a period of less than 12 months when the taxpayer leaves or at the end of each quarter), of the profit tax at the end of the taxpayer's fiscal period, is made in pesos - CUP.

CR-09 Payment Form

CR-09 How to fill it

DJ-02 Affidavit for the business sector

DJ-05 Tax on transfer of assets and inheritance

DJ-06 Non-tax revenues from the business sector

DJ-08 Personal Income for the Self-Employed and Others

DJ-09 Personal income tax AGROPECUARY SECTOR

DJ-10A Tax on profits in the agricultural sector - CPA and UBPC pesos CUP

DJ-10B Profit tax on agricultural sector CCS, State farms, companies and others

DJ-11 Tax on profits of non-agricultural cooperatives

DJ-12 Personal income agricultural sector

• Receive friendly, professional and considerate treatment.
• Enjoy a neat and tidy environment in the offices of ONAT.
• That the tax legislation is applied in a fair and impartial manner, that the confidentiality of your information is protected.
• Receive free consultation services and others that facilitate compliance with tax obligations at ONAT offices.
• Present claims against the administrative action and receive a response within the established time.
• That their affairs are processed correctly and within the established deadlines.
• Formulate and receive a response to their complaints, denunciations and other matters involving ONAT.
• Receive timely, correct and updated information.
• Obtain the tax benefits provided for in tax legislation.

1.Within the services offered by the National Office of Tax Administration - ONAT are:

Attention, orientation and personal or face-to-face advice.

• Attention, orientation and advice by telephone, through the numbers 48772184, 48757315 and 48757316 ext 103
• Assistance by e-mail to the address This email address is being protected from spambots. You need JavaScript enabled to view it..
• Reviewing the Green, Yellow and Blue Pages of ETECSA's Telephone Directory
• Accessing the websites of the Ministry of Finance and Prices, www.mfp.cu  and the Official Gazette of the Republic www.gacetaoficial.cu.
• Free delivery of fiscal documents and programs that calculate taxes, assistance documents that indicate to each taxpayer their obligations and when to comply with them.
• Publication of information of tax importance by different means: letters, brochures, pamphlets, mass media (radio, television, newspapers, websites and digital portals) both national, provincial or territorial.
• The facility by means of messages with tax information through mobile telephony, it is important to inform that this service will be provided free of charge to all citizens who request it.
  

  If you wish to receive messages on your mobile phone about the deadlines for payment of taxes, the services offered by ONAT and other tax information... you should send an SMS or free message to 8000 with the text: ONAT and send it, receiving a subsequent confirmation.

It is important for taxpayers to be informed about the legislation and procedures related to their tax responsibilities, since ignorance of the law does not exonerate them from compliance.

 2. Among the procedures offered by the National Office of Tax Administration are:

• Inscription in the Taxpayers Registry, both natural and juridical persons.
• Removal from the register of Taxpayers, both natural and legal persons.
• Update or modification of the Taxpayer Registry.
• Other formalities:
  

  • Exemption from payment for temporary suspension of self-employment

  • Issuance of tax certificates.

  • Claims against the acts of the tax administration.

  • Refund of income in the event of undue or excessive payment.
  • Request for deferment of tax debt.
  • Delivery of payment models CR 09, models of sworn statement on personal income DJ 08 for self-employed workers, DJ 12 for the agricultural sector, sworn statement on profits for the agricultural cooperative sector DJ 10 A and 10 B, business sector DJ 01 and DJ 02, for non-agricultural cooperatives DJ 11 and model DJ 05 for the transfer of goods and inheritance, among others.

Our office hours are from Monday to Friday from 8.00 am to 3.00 pm and Saturdays from 8.00 am to 12.00 m.

Municipal offices:

Pinar del Río Provincial Office

Pinar del Río

Guane

San Juan y Martínez

San Luis

Consolación del Sur

Los Palacios

La Palma

Viñales

Minas de Matahambre

Mantua

Sandino

• Register in the Taxpayer Registry (RC).
• Maintain updated the personal and patrimonial data in the CR and provide those required by the ONAT.
• Use the Tax Identification Number in its relations with ONAT, and in its commercial and financial operations.
• Keep in auditable state, for five (5) years, accounting books, records, vouchers, copies of affidavits filed, merchandise declarations before Customs, payment receipts, evidence of withholdings made, copy of all information provided to the Tax Administration as a withholder or recipient and other documents established in each case...