HAVANA, July 11th The gradual implementation of the Law Not. 113, Of The Tax system, has guaranteed a growth of the income collected in favor of the Budget of the State, including the contributions of the workpeople of not state sector, who constitute 5 % of the whole, while the state companies record 86 %.
But along with this favorable behavior also the tendency has been a crescent, in a segment of these forms of management, to the sub-declaration of income, the nonperformance of the payments of the monthly quotas and not declaration of the whole employed personnel, joined the accumulation of tributary debts.
All this determined, according to Vladimir Regueiro Ale, general manager of Fiscal policy of the Department of Finance and Prices (MFP), the introduction of some tributary adequacies, which are contained, like part of the politics approved for the improving of the work for proper account, in the norms that the Extraordinary Official Gazette publishes this Tuesday Not. 35.
The adequacies consist in:
– To define the systems of taxation, monthly quotas and deductible expenses for the activities that gather together.
– To eliminate the exemption of the payment of the Tax for the workforce use.
– To implement the fiscal bank account. To modify the payment of the taxes to the telecommunications agents.
– To establish a taxation diet to the experiment of the public service of passengers’ transportation in the capital, as well as other modifications.
Diet of taxation and monthly quotas
Of 123 activities that remained approved after the regrouping, 52 will reach port for the General Diet and 71 will do it for the Simplified one, which consists of the monthly payment of a consolidated quota.
According to Regueiro Ale, also it was decided to differentiate for Havana the minimal quotas of a group of activities that were integrated. In this sense, the minimal quota increased to 41 of them in the capital and to 20 in the rest of the country. The above mentioned increases, he tells, go from five to 360 weight, although in the last status scarcely there is located 2 % of not state workpeople (TNE).
Of equal way, the minimal quotas were diminished to 39 activities and only to 22 in Havana. And the monthly quotas are supported to the taxpayers inscribed in the grouped activities, whenever these are superior to the minim proposed for the license in question.
To those taxpayers who cause fall and in a period lower than 24 months rejoin to the same activity or other one of similar scope, there will be fixed to them, in accordance with the manager, the quota that they had before the cancellation.
A taxpayer of Havana with license to offer gastronomic services in restaurant cause goes down, with a monthly quota of three thousand 500 weight. At the age of six months it comes to register again in the same activity.
– Established minimal quota thousand weight. Nevertheless, thousand 500 registers with the previous quota of three.
But not everything will be changed. In opinion of Regueiro Ale, there will be supported the minimal quotas of the current employed workpeople, independently of the increases that the holders receive in his quotas. Of course, new hired they will have to take refuge in the adequacies that interfere.
Imposed by the workforce use
The most significant thing, in words of the General manager of Fiscal policy of the MFP, is that there is eliminated the exoneration of the payment of taxes by the hiring of up to five workers, and in turn the minimal tax base fits for the payment of this tax, which tax type keeps on being five per cent.
These modifications include all the forms of not state management, which includes the artists and creators and not agricultural cooperatives.
Implementation of fiscal bank accounts
This measurement, in accordance with Vladimir Regueiro, will allow transparentar the financial management of the TCP and, in a beginning, it will be of obligatory character for those that they offer gastronomic, constructive services, lease of housing, rooms and spaces, as well as the passengers’ transportation in vehicles of engine (from four to 14 squares) in Havana.
Along the account, he underlines, there will have to go along all the financial operations related to the activity and it will have to take the equivalent as a minimal balance to three monthly quotas of the taxpayer.
After being notified by the National Office of Tributary Administration (ONAT), the TNE will have of 30 days to open the account and of 90 to cover the minimal balance. And if of alerts it talks each other, «the nonperformance of the surgery constitutes a punishable tributary infraction».
Public service of passengers’ transportation in the capital
The above mentioned adequacy tries to put preserve, especially, to the shortcomings and illegalities that surround the use of the fuel.
For the annual payment, by means of Affidavit, of the Tax on Personal Income it is foreseen, according to the ready thing, to admit the TNE after them 100 % of the expenses of fuel that they complete for magnetic card, joined other proper expenses of the activity.
And from the license holders will be demanded a certification of the fuel consumed by means of magnetic card expressed by FINCIMEX, like written proof for the payment of his taxes.
Finally, there emphasizes Regueiro Ale, is modified the incentive of exemption of payment of taxes for three months for those who initiate his emprendimientos, after evaders avoid conducts. Those who in a period three-year-old minor cancel his business and begin it again, they will have to contribute the corresponding taxes from the beginning.
Simplified diet of the agents of telecommunications
For the TNE linked to this activity that obtain monthly income up to two thousand 500 weight, there will be supported the fixed monthly quota of 20 weight, which can be increased by the municipal councils of Administration up to 75 weight.
Nevertheless, when the monthly income overcomes two thousand 500 weight, the quotas of every month will be calculated applying the following percentages:(http://www.cadenagramonte.cu)