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Taxpayer discipline: Elements to earn
Taxpayer discipline: Elements to earn. Photo: Mesa Redonda
Within the tax legislation are tax benefits established? Perhaps you have asked yourself this question again and again, when each year you know about the taxes that the Tax Administration Offices (Onat) require from their taxpayers from the first days of the month of January.

And surely there are other questions, which for some do not have an answer because they have not been interested in knowing and taking advantage of them. Which one can you talk about? Well, to this we mean, because every year as participants in the dissemination of the campaigns we expose the elements and many do not know how to take advantage of the opportunities that are offered.

The tax legislation in Cuba establishes tax benefits whose application constitutes an obligation of the Onat and a right of those who contribute as natural or legal persons. The bonuses for prompt payment are maintained for those who comply with the tax at the beginning of the period established in law 113.

For example, there is the discount of five percent of the amount to be paid that results from the calculation of the Personal Income Tax Affidavit for those who settle before February 28, or the discount of 20 percent of the figure to pay for land transportation tax (payment of sheet metal) for the owners or owners of motor vehicles or animal traction that are also paid before the close of this month.

There are benefits of up to 10 percent discount of the amount to settle as a rate of advertising filing that exists in private businesses, if they contribute in advance the annual totality of this tax within the first month of the obligation to pay. pay.

The discipline is a stimulus to the Cuban taxpayer and a benefit that favors the economy of private businesses, elements that must be taken advantage of in order to win and not lose

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