| Work Detail |
Havana, July 10.- The gradual implementation of Law No. 113, of the Tax System, has guaranteed an increase in revenues collected in favor of the State Budget, including the contributions of workers from the non-state sector, which constitute five percent of the total, while state companies account for 86%.
But along with that favorable behavior has also been growing, in a segment of these forms of management, the tendency to under-reporting of income, the failure to pay the monthly installments and the non-declaration of all the personnel hired, united to the accumulation of tax debts.
All this conditioned, according to Vladimir Regueiro Ale, general director of Fiscal Policy of the Ministry of Finance and Prices (MFP), the introduction of some tax adjustments, which are contained, as part of the policy approved for the improvement of work by own account, in the rules published on Tuesday the Official Gazette Extraordinary No. 35.
The adjustments consist of:
- Define taxation regimes, monthly fees and deductible expenses for the activities that are grouped.
- Eliminate the exemption from the payment of the Tax for the use of labor power.
- Implement the fiscal bank account. Modify the payment of taxes to telecommunications agents.
- Establish a tax regime for the public service experiment in passenger transportation in the capital, as well as other modifications.
Taxation regime and monthly installments
Of the 123 activities that were approved after the regrouping, 52 will contribute for the General Scheme and 71 will for the Simplified, which consists of the monthly payment of a consolidated fee.
According to Regueiro Ale, it was also decided to differentiate for Havana the minimum quotas of a group of activities that were integrated. In that sense, the minimum quota was increased to 41 of them in the capital and 20 in the rest of the country. These increases, he explains, range from five to 360 pesos, although in the last range only 2% of non-state workers (NTS) are located.
Similarly, the minimum quotas were reduced to 39 activities and only 22 in Havana. And the monthly payments to the taxpayers registered in the grouped activities are maintained, provided that they are higher than the minimum proposed for the license in question.
Those taxpayers who leave and in a period of less than 24 months are reincorporated to the same activity or another of similar scope, will be fixed, according to the manager, the fee they had before the cancellation.
Example:
A taxpayer from Havana with a license to offer gastronomic services in a restaurant that causes a loss, with a monthly fee of three thousand 500 pesos. After six months, go back to enroll in the same activity.
- Minimum fee established thousand pesos. However, it is registered with the previous quota of three thousand 500.
But not everything will be changed. In the opinion of Regueiro Ale, the minimum quotas of the current contracted workers will be maintained, regardless of the increments received by the holders. Of course, new hires will have to accept the adjustments that are introduced.
Tax for the use of labor force
The most significant, in the words of the General Director of Fiscal Policy of the MFP, is that the exemption from tax payments for the hiring of up to five workers is eliminated, and in turn the minimum tax base for the payment of this tax is adjusted. Tax rate continues to be five percent.
These modifications cover all forms of non-state management, which includes artists and creators and non-agricultural cooperatives.
Implementation of fiscal bank accounts
This measure, according to Vladimir Regueiro, will make transparent the financial management of the TCP and, initially, will be mandatory for those who provide gastronomic services, constructive, lease of housing, rooms and spaces, as well as the transportation of passengers in motor vehicles (four to 14 seats) in Havana.
For the account, he emphasizes, they must travel all the financial operations related to the activity and must have as a minimum balance the equivalent of three monthly installments of the taxpayer.
After being notified by the National Tax Administration Office (ONAT), the TNE will have 30 days to open the account and 90 days to cover the minimum balance. And if it is about alerts, "the breach of the operation constitutes a sanctionable tax infraction".
Public service of transportation of passengers in the capital
This adaptation aims to limit, above all, the deficiencies and illegalities that surround the use of fuel.
For the annual payment, by means of a Sworn Statement, of the Personal Income Tax, it is foreseen, according to the disposition, to recognize to the TNE 100% of the expenses of fuel consumed by magnetic card, together with other expenses of the activity.
And license holders will be required to certify the fuel consumed using a magnetic card issued by FINCIMEX, as proof of payment of their taxes.
Finally, Regueiro Ale emphasizes, the tax exemption incentive is modified for three months for those who start their ventures, in order to avoid evasion behaviors. Those who, in a period of less than three years, cancel their business and start it again, will have to contribute the corresponding taxes from the beginning.
Simplified regime for telecommunications agents
For the NETs linked to this activity that obtain monthly income up to two thousand 500 pesos, the fixed monthly fee of 20 pesos will be maintained, which can be increased by the municipal Administration Councils up to 75 pesos.
However, when the monthly income exceeds two thousand 500 pesos, the monthly payments will be calculated applying the following percentages:
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