National Tax Administration Office
Manuel Tames
The National Tax Administration Office (ONAT) is the entity in charge of overseeing the application of legislation related to taxes and other non-tax revenues; develop the organization for collection throughout the municipality; organize and direct the tax audit, adopting the measures required to counteract tax evasion, as well as other functions or tasks, and other regulations related to the collection of taxes and tariffs and their control.
The ONAT structure starts from the general principle of a single tax administration in the country, organized into three executive levels:
- Central Office, which constitutes the first level, is the highest regulatory, executive and coordinating body within the tax administration system.
- Provincial Office, which constitutes the second level with management, control and executive functions.
- Municipal Office, which constitutes the third level with fully executive functions.
ONAT Manuel Tames is subordinate to ONAT Provincial and belongs to the Ministry of Finance and Prices (MFP), which is located at Calle 8 s / n Angel Mentol, Manuel Tames municipality. It limits on the front with the Military Sector, on the right with a street that goes to the Manuel Simón Tames Guerra Polyclinic, on the left with a house, on the back with a street that goes to the polyclinic and with a railway line, with numbers of phones 21476156-21476534.
For the development of its functions, the Office has an organizational structure headed by the Director who directs the different Departments and the different areas of the entity.
Director: Yucaris Serrano Soler
Assistant Director: Yudeivis Balon González
Principal Collection Specialist: Aleraidis Pérez Quiala
Legal Advisor: Danaes Lafrance Massó
Main services
- Registration for self-employment
- According to Articles 55 to 57 of Decree No.308 / 2012, the taxpayer can request an updated certification of the current tax situation from the ONAT where he is registered.
The certifications issued by ONAT are:
1- About Enrollment
2- Fiscal Residence in Cuba
3- Tax Debts
4-Contributions made to the Security Regime Social
5-Compliance with Tax Obligations.
The ONAT has a term of up to fifteen (15) calendar days for the issuance of the requested tax certifications, which can be extended for ten (10) more calendar days, in case that a review is required by the highest instance of the authority that must issue it.
The certifications are taxed with the stamp as established in the current legislation for the Document Tax, (stamps worth $ 20.00).
In case of any disagreement, the taxpayer can file an appeal, they can also request a deferment of the debt or request a refund of income.
Defer debt +
To defer a debt: What should be done? Articles 74 to 94 of Decree No.308 / 2012 The taxpayer or the person in charge that requests the Deferment Agreement of the payment of the debt, must present a promotional document fulfilling the following requirements:The name or company name, names and surnames of natural or legal persons, as the case may be, the NIT and the legal domicile; in the event that the request is made by the taxpayer's representative, it is also stated their name (s) and surnames, their permanent identity number or passport number, as applicable, and their legal address , attaching itself to said request; identification of the tax debt whose deferment is requested, expressing its amount, concept and date on which the payment term established for each tax in question ends; causes that motivate the request for the Deferral Agreement. Read MoreTo request a Resource, you must make a written request with the following requirements: +
To request a Resource, you must make a written request with the following requirements:Date Name and surname of the taxpayer. Tax Identification Number (NIT) Fiscal Address and Telephones Explanation of the facts and the legal bases on which it is based, as well as accompanying the evidence that it tries to use. Proof of payment of the amounts not appealed. Signature of the taxpayer.The Appeal must be filed within 15 business days from the day following the notification of the Resolution, Providence or other Administrative act challenged, as appropriate.The office has up to 60 business days to process your request. Read MoreONAT models +
ONAT models Payment Model CR-09 Filling the CR-09 Tax return on profits DJ_01 Affidavit of taxes on personal income agricultural sector DJ_09 Affidavit of taxes on profits for the agricultural sector DJ_10_B Affidavit of taxes on profits for the agricultural sector DJ_10_A (Instructions) Annex to the sworn declaration of profit tax DJ_02 SWORN STATEMENT TAX ON TRANSFER OF PROPERTY AND INHERITANCE Model DJ – 05 SWORN STATEMENT OF NON-TAX TAX DJ-06 SWORN STATEMENT TAX ON NON-AGRICULTURAL COOPERATIVE PROFITS Read More
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