Issuance of Fiscal Certifications:
The taxpayer can request tax certifications of:
- Registration in the Taxpayers Registry
- Fiscal Residence in Cuba (according to agreements to avoid double taxation)
- No tax debts
- Contributions made to the Social Security Scheme
- Compliance with Tax Obligations
These are processed in the ONAT of the municipality in which the person is registered.
If the certification is needed to carry out immigration procedures, the taxpayer must inform it at the time of requesting it. In these cases it must be signed by the Legal Director of the ONAT, before being legalized in the Ministry of Foreign Affairs. This process can take up to 15 days, as the document must travel from the municipality to the province, from this to the Central ONAT in Havana and then return to the point of origin: the municipal office.
To grant the certifications, stamp stamps worth $ 20 are required, according to the currency in which the applicant operates. As established in Article No. 221 of Law 113 of the Tax System: Cuban legal persons operating in Cuban pesos (CUP) and natural persons (Cuban and foreign) with permanent residence in the national territory, pay in CUP; while legal entities (Cuban and foreign) that operate in convertible pesos, as well as non-permanent residents in Cuba, do so in CUC.
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