ONAT Reminds of Deadline for Non-Taxable Income Declaration

The deadline for filing the Non-Taxable Income Declaration (DJ-06) and making the corresponding payment. As established in Law 113 of the Tax System, expires this May 31st. According to Resolution 332 of the Ministry of Finance and Prices, as reported by the Cuban government’s website, Soberanía.

According to the National Tax Administration Office (ONAT) website. The state-owned enterprises must submit this document to the tax office. In their municipality of tax domicile at the close of each fiscal year.

The DJ-06 is filed when entities have been approved for the creation of voluntary reserves. Also the use of financing for investments, regardless of the results obtained during the year.

Furthermore this procedure allows for the calculation and payment of the corresponding contribution based on the return on state investment. Taking into account payments already made.

The National Tax Administration Office (ONAT) clarified that, if they do not have the required authorization, companies can request an extension of up to two months, until July 31st. Provided they do so before the voluntary filing deadline.

Entities with digital signatures can submit the sworn statement electronically via the email address provided by the ONAT in their municipality. Or submit it in physical format or via USB drive.

After the deadline has passed without submitting the DJ-06 form. Also taxpayers will be subject to the penalties stipulated in current tax legislation.

ONAT urged entities that have not yet fulfilled this obligation to do so within the established timeframe. Reaffirming that it constitutes a formal duty and a civic commitment.

Radio Angulo
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