Affidavit before the National Tax Administration Office (ONAT) in Cuba

The sworn declaration before the National Tax Administration Office (ONAT) in Cuba is a mandatory procedure, where the information required by law is declared using the documents and forms established for such purposes.

In Cuba, you are required to submit a sworn declaration of personal income to the ONAT:

• Self-employed workers who carry out their activity within the General Tax Regime.
• Artists, creators, and support staff from the cultural sector.
• Social communicators and designers from the Cuban Association of Social Communicators (ACCS).
• Personnel working in foreign branches.
• Agricultural sector.

Particularities of the sworn statement

All tax returns must be submitted, regardless of the outcome, to the National Tax Administration Office in each municipality.

Self-employed and agricultural workers must submit their sworn declarations to the drop boxes provided at tax offices, send them by certified mail to the National Tax Administration Service (ONAT), or deliver them in person.

Payment is made at bank branches by presenting the required documents.

For self-employed workers, the recent Resolution 194 of 2018 of the Cuban Ministry of Finance and Prices establishes the limits on expenses allowed to be deducted from annual income generated for the purpose of determining Personal Income Tax, as well as the minimum monthly fees that self-employed workers are required to pay in the exercise of their activity.

Deductible expenses are those inherent to the exercise of self-employment activities, duly justified and supported by established documentation.

If the sworn statement is rejected due to errors by the ONAT, it is equivalent to it not being submitted. In such a case, a new sworn statement must be submitted before the voluntary deadline expires. paid out.

Within the voluntary filing regime, the taxpayer has the option of amending their sworn statement as many times as necessary, without penalty.

Consequences of not filing a sworn statement or under-reporting

It's important for you to know the consequences of not filing a tax return or underreporting. Failure to file a tax return within the established deadline is considered voluntary evasion of the obligation and a dereliction of duty.

For this violation, fines of up to 600 pesos are required, as established in Decree No. 308.

When the taxpayer is notified of an omission, they are required to submit the form within 5 business days. Failure to do so will result in a new fine of up to 5000 pesos.

Each taxpayer declares, under oath, the truthfulness of the information provided in their sworn declaration; therefore, they may be penalized both if they fail to submit it and if they do not include accurate, complete, and truthful information.

If a taxpayer declares less income than actually earned, they become an under-reporter. The fine for this violation is up to 10 pesos, according to Decree No. 000.