The 2023 Tax Declaration and Payment Campaign began in these first days of January in Cuba.<br>
This process constitutes a fiscal duty that, through the payment of taxes, supports and ensures the country’s social programs that depend on the state budget, such as health care and education.
Through its digital platforms, the National Tax Administration Office (ONAT) reported that those involved in this process can find DJ-08 Excel and DJ-12 Excel for 2023 on the Tax Portal (www.onat.gob.cu). , both tools allow you to fill out the affidavits and calculate the Personal Income Tax that is declared and paid from January to April 30.
Also remember that if you present and pay before February 28, you will receive a 5% discount on the amount to be paid; And if you pay by Transfermóvil you also receive a 3% discount on the amount you pay.
DJ 08 is used by self-employed workers, social communicators, artists and their support staff, designers, journalists, foreign branch workers who receive bonuses, among others. While DJ12 is used by usufructuaries and landowners, landless cattle keepers and other individual food producers.
They also point out that year all the TCP present DJ 08, whether they are of the General regime or of the Simplified regime. That is why on Page 1 of DJ 08 you must specify in the box enabled as A, by which regime you are taxed.
If you are from the Simplified Regime, and your annual gross income does not exceed 200,000 CUP, then you fill out the form and submit it to ONAT, but you do not make the additional tax settlement, that is, you do not have to pay.
The TCP of the Simplified Regime that use the DJ08 Exel, when completing all the data, in case their income is less than 200 thousand CUP, a zero is automatically placed in section C.
Fiscal Vectors for 2023
The ONAT has also indicated to all taxpayers that the Fiscal Vectors for 2023 will be available as of this month of January, in the Tax Portal in the Fiscal Vector service, a process for which you must register on the website.
Remember, also, that the obligations for the month of January 2023 are paid in February, and that it is possible to request the vector through the ONAT consultation emails of each municipality. The email addresses can be found in the Contact Section of the Tax Portal; and all the other models you need are available in the Download Section.
About MSMEs partners
The members of the MSMEs were notified that they pay the Personal Income Tax for the Dividends obtained, once the one-year exemption period has expired, which can be found on the Tax Portal at www.onat.gob.cu/home /models-forms the model in Excel format that facilitates the calculation of this tax.
This tax must be paid before March 31, 2023 by all members of MSMEs for whom the year exempt from this tax has expired.
For its calculation, expenses are not deducted, but the exempt minimum of 39 120.00CUP is. From the amount to be paid, the 5% that the Mipyme made as withholding for the early distribution of dividends is deducted.
If this tribute is issued through electronic channels, a discount of 3% of the amount to be paid is received.