The State Budget Law For The Year 2014

Original Language Title: Ley del Presupuesto del Estado para el año 2014

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Read the untranslated law here: http://www.parlamentocubano.cu/?documento=ley-del-presupuesto-del-estado-para-el-ano-2014

DIP. JUAN ESTEBAN LAZO HERNÁNDEZ, President of the Assembly national of the power people of the Republic of Cuba.

I do know: That the Assembly national of the power people of the Republic of Cuba, at the session of the day 20 December 2013, corresponding to the second ordinary period of sessions of the VIII legislature, has approved the following: whereas: Council of Ministers, in accordance with the provisions of article 98, paragraph e), of the Constitution of the Republic of Cuba , and in article 20 of Decree-Law No. 192 "of financial administration of the State", of April 8, 1999, has drafted and presented the project of the State budget for the year 2014, for consideration by the National Assembly of people's power.

AS: The budget of the State provided by this law takes as a basis the fourth year of the projection of the economy and the State budget for the period 2011-2016, and supports the levels of activities which is projected for 2014 in the Plan of the economy from the economic and social context. It aims to contribute to the implementation of economic and Social policy guidelines adopted at the 6th Congress of the Communist Party of Cuba, which directs the updating of the economic model and in particular regard to the Socialist planning system is the main venue for the direction of the national economy and keep an adequate financial balance.

AS: Has the adoption of tax measures for the year 2014 which contribute to the development of the enterprise system and the fulfillment of tax obligations, in accordance with the process of gradualism in the application of taxes, rates and contributions set forth in law No. 113 "of the system tax", dated July 23, 2012, the General provisions on the application of the system of governmental accounting as well as instruments to finance the Fiscal Deficit in 2014.

POR_TANTO: The National Assembly of the Popular power, in the exercise of the powers which are conferred upon them in subparagraphs b) and e) of article 75 of the Constitution of the Republic of Cuba, agree to adopt the following: 117 law law of the budget of the State for the year 2014 chapter I of the budget of the State article 1.-the State budget for the fiscal year 2014 It runs from the first of January of the year 2014 through thirty and one of December of the same year.

Article 2.-Revenues are planned from the resources they can raise, with reasonable assurance, and essential expenses, in accordance with the Plan of the economy by 2014 are planned.

Article 3.1.-The budget of the State for the year 2014 is conformed by the estimate of total income and expenditure of budgets that integrate it, as outlined below: concepts / millions of PESOS TOTAL of gross income 43 587,8 this: 940,0/14/non-tax/647,8/28/tax/less returns 330,0 TOTAL revenue NET 43 257,8 TOTAL 147.8 47 expenditure this : 486,8 44 current expenditure Capital expenditure 2 461,0 reserve 150,0 Fund of development 50.0 budget DEFICIT of 3 State 890,0 2.-the main sources and destinations of the State budget are as follows: concepts / millions of PESOS TOTAL of current gross income 42 917,8 this: 28 tax non-tax 647,8 270,0 14 less returns 330,0 TOTAL income current net 42 587,8 486,8 44 current expenses TOTAL it : 31 budgeted activity 835,8 activity not 137,6 12 Presupuestada operations financial 363,4 reserve for disasters 150,0 DEFICIT in operations flows (income streams less current expenditure) 1 899,0 income of CAPITAL 670,0 less: CAPITAL expenditure 2 461,0 DEFICIT in CAPITAL operations 1 791,0 reserve 150,0 Fund for development 50.0 budget DEFICIT of the State 3 890,0 article 4.-the Deficit of the State budget for the year 2014 is set to 3 thousand 890 million pesos and has maximum character. When there are situations or adoption of decisions that would justify the increase, authorization is required of the Council of State, informing the National Assembly of people's power.

Article 5.-The Minister of finance and prices can make adjustments in the areas of revenue and expenditure of budgets that make up the State budget, provided that this does not increase the Deficit set in article 4.

Article 6.1.-The Minister of finance and prices notified to the organs and bodies of the State, upper business management organizations, national institutions, as well as organizations and associations linked to the State budget, tax and non-tax financial resources committed to its contribution to the budget of the State, with the exception, the income of the non-State sector that do not integrate local budgets those of any character and which by its nature not may be associated, in the planning process, to its contributors.

2. any natural or legal person who incurs taxable in the tax legislation, as well as to generate non-tax revenue for the State budget, is obliged to comply with the corresponding submissions on the terms and forms established in the legislation in force, regardless of having been notified or not, according to the provisions of the preceding paragraph.

Article 7.-The Minister of finance and prices reported expenditures attached to each organ, organism of the State and Superior organization of business management, as well as organizations and associations linked to the budget of the State; fixed expenses with managerial character limits and applies the assignment, execution and control procedures that ensure increased efficiency in the budgetary implementation process.

Article 8.1.-them figures that as budget approved is notified to them entities and institutions set out in them articles 6 and 7, are which are of the process of elaboration of the budget of the State, in correspondence with them levels of activity that is projected in the Plan of the economy and to them indicators and balances macroeconomic approved.

2. the notification process of the budget of the State organs and agencies, higher business management organizations, national institutions, as well as organizations and associations linked to the budget of the State starts once passed this law and concludes on January 30, 2014.

Article 9.-them organs and agencies of the State and them organizations top of address business, according to it willing in them articles 6, 7 and 8 of this law, reported them budgets to them entities business and units budgeted that is les subordinate or are ascribed, as well as to other entities productive or of services, until the 28 of February of 2014.

Article 10.-The heads of the organs and bodies of the State, higher business management, companies and organizations budgeted units to subordinate or ascribed and organizations, associations and other institutions linked to the budget of the State, are responsible for the Administration and control of the execution of budgets approved them; as well as take measures to fulfill their obligations to the State budget and which ensure the most rational use of material, human and financial resources at their disposal, without exceeding the budget expenditure levels and management indicators and target specific, approved them by 2014.

Article 11.-The organs and agencies of the State, superior organizations of business management, business, productive or budgeted units and services entities, controlled and evaluated monthly in their boards of management, the implementation of the approved budgets and decide actions to prevent breaches of income and needs for additional budgetary resources.

Article 12.1.-The heads of organs and bodies of the State, directors of higher business management organizations and organizations and associations linked to the budget of the State, are obliged to draw up by March 30, 2014, the breakdown and monthly schedule of revenues and expenditures approved; that must be updated whenever a budget change is made.

2. the heads of the organs and bodies of the State, of budgeted units that are subordinated to them or are ascribed, directors of the higher business management organizations, as well as organizations and associations links - das to the State budget, according to the monthly programming of expenditure for the fiscal year, prioritized staff costs and obligations with the State budget.

Article 13.-The heads of the organs and bodies of the State, directors of higher business management organizations and organizations and associations linked to the budget of the State, requiring changes in the levels of income and expenditure approved, during the implementation of its budget request to the Minister of finance and prices informed written. The request must be accompanied by the outcome of the verification or inspection, proving the need for the modification, in the case of increases in costs or reduction of income, except for those arising from decisions taken by Government.


Article 14.-Are empowered to the heads of the organs and agencies of the State, managers of higher organizations business management, as well as organizations and associations related to the State budget, to approve Redistributions of the current expenditure of budgeted activity without exceeding the budget notified, subject to verification of the lawfulness of the same. He is excepted from this faculty management and specific target costs.

Article 15.-The redistribution of financial resources (revenue) be approved by the Minister of finance and prices in situations that justify it, at the request of the heads of the organs and bodies of the State, of superior organizations of business management, national institutions and organizations and associations linked to the State budget, through informed writing, after verification by the applicants of their legality.

 

Chapter II of the CENTRAL article 16.-the budget Central budget for 2014, the contributions that will capture centrally integrated it for redistribution with the aim of financing economic and social activities in the fiscal year; which is formed by income and expenditure following: million PESOS revenue gross total 24 778,0 tax 15 888,3 non-tax 8 889,7 less: 219,1 of the Total Returns: income of Capital 670,0 million of PESOS income net flows 23 888,9 24 total expenses 781,0 expenses currents 22 152.4 activity budgeted 9 501,4 activity not budgeted 12 137,6 operations financial 363,4 reserve for disasters 150,0 surplus on operations currents 1 736,5 expenses of CAPITAL 2 461,0 less : Capital 670,0 DEFICIT in operations of CAPITAL inflows 1 791,0 reserve 117,6 Development Fund 50.0 CENTRAL Budget DEFICIT 222,1 article 17.1.-in the Central budget is planned reserve for disasters and the reservation of the State budget; which can be used through budget changes, as provided by the Ministry of finance and prices for these purposes.

2 there is a Fund for development, for the purpose of supporting the Government's decisions in the interest of stimulating the productive sector and services.

3. with by the Central budget, monetary resources to a public trust fund, intended to finance the initial working capital and other assets to be determined to sell to non-agricultural cooperatives, in cases where they are not subject to partial or total bank credit.

Article 18.-in the Central budget is planned to the eight and a half per cent (8.5 per cent) of the amount raised by tax sales of materials of construction, which is intended to subsidize natural persons, for constructive action in housing, as set out for this purpose by the Ministry of finance and prices.

Article 19.-The Central budget budgetary resources are planned to finance losses, subsidies and transfers current and capital, the business sector and budgeted units, as appropriate.

 

Chapter III of the security SOCIAL article 20.-the budget of the Security Social budget is made up of revenues and following current expenditure: UM: billion pesos income LA contribution to the security SOCIAL 3 034,5 expenses 5 122.7 DEFICIT to cover on behalf of the CENTRAL Budget 2 088,2 article 21.-when in the course of the fiscal year determined that costs that are planned are not enough request the Minister of labour and Social Security, and based the budget amendment the Minister of finance and prices, who after the corresponding analysis pronounced, according to the legislation in force.

Article 22.1.-Is set, for the fiscal year 2014, Fourteen percent (14%) as the rate of contribution to Social Security, callable entities employing the beneficiaries of the General scheme of the Social Security in correspondence with the articles 286 to 291 of the Act No. 113 "of the tax system" in particular with the provisions of article 289, on the elements that make up the base of this contribution, and contribute to the State budget the twelve and a half percent (12.5 per cent) of the tax rate mentioned.

2. the one and a half percent (1.5%) remaining, is at disposal of the aforementioned entities, obliged to contribute for this concept, that it intended to pay the social security benefits short term workers who are linked to them.

3 except pursuant to the preceding paragraphs, the entities that are legally approved a scheme and tax rate differential contribution to Social Security.

Article 23.-is sets the five percent (5 percent), as type tax of the contribution special to it security Social, for them workers that working in entities incorporated to the improvement business and in them activities of the fleet fishing of platform, as well as to the personal hired by them entities Cuban authorized to provide them services of supply of force of work to dealers and users that is established in the area special of development Mariel.

Article 24.1.-Workers with wage increases on his scales, approved from May 2008, responsible to pay the special contribution to Social Security, according to the rates established by the Minister of finance and prices, heard the opinion of the Minister of labour and Social Security.

2.-pay the contribution special to it security Social, them workers covered by the system wage specific to the production of programs in the activity budgeted of Radio and Television, in correspondence with it established to such effects in them provisions complementary issued by the Ministry of finance and prices.

Article 25.-The tax base and the tax rate applicable to the payment of the special contribution to Social security by the forms of non-State management, workers self-employment and other natural persons obliged to pay this contribution, are governed by the provisions of the special regulations for this purpose.

 

Chapter IV budgets local article 26.-Los budgets provincial and Isla de la Juventud special municipality, consist of estimates of revenue and expenditure of the provincial and municipal organs of people's power and budgeted units, business groups and enterprises which are subordinate or ascribed, as appropriate.

Article 27.-The provinces and the special municipality island of youth who plan fiscal surplus for the year 2014 in the amounts listed, are as follows: U.M. million pesos pine forest of the river 192,9 Artemis 234,3 La Habana 695,3 Mayabeque 72.9 killings 238,4 Villa Clara 252,4 Cienfuegos 216.2 Sancti Spiritus 123,3 Ciego de Avila 156,9 Camagüey 91.9 Las Tunas 24.2 Holguin 88.3 Santiago de Cuba 5.3 Isla de la Juventud 11.2 TOTAL surplus 2 403,5 article 28. provinces that planned fiscal deficit by 2014, in amounts that relate, are as follows: U.M. million pesos Granma - 25.1 Guantanamo - 79.7 TOTAL DEFICIT - 104.8 article 29.1-surpluses and deficits in the preceding articles, are the result of participatory and assigned revenues planned, minus current expenditure of budgeted activity and the reserve provided for in article 32 of this law which may be amended by the Ministry of finance and prices, in accordance with the provisions of article 5 of the present.

2. local budgets shall be subject to the operation of operation established by the Ministry of finance and prices.

Article 30.-Budgets provincial and the special municipality of Isla de la Juventud, receive a share of the revenue in the Central budget, to cover up to thirty per cent (30 per cent) current expenditure of budgeted activity, calculated on the basis of the income not disclosed, circulation and sales tax and the tax on national subordination firms located in their territories. The percentages of participation are as follows: pine forest of the river 34.6 Artemis 43.8 La Havana 16.5 Mayabeque 39.9 Matanzas 33.5 Villa Clara 29.5 Cienfuegos 35.1 Sancti Spiritus 37.6 Ciego de Avila 35.0 Camagüey 40.1 Las Tunas 43.3 Holguin 40.8 Granma 45.9 Santiago de Cuba 45.3 Guantanamo 52.7 island of the youth 55.2 article 31.1.-the provincial assemblies of people's power to determine the percentages of participation in the concepts of revenue in the Central budget have been established for their municipalities as far as required, ensuring that every Provincial budget as a whole meets regulated in the previous article.

2. the provincial assemblies of people's power set the maximum transfer of the Provincial budget to municipal budgets per grant, to cover the excesses of current expenditure approved, based on assigned revenues NET and participatory planned.


Article 32.-in accordance with the regulated in article 16 of Decree-Law No. 192 "of the financial administration of the State", provincial budgets and the special Isle of youth municipality have a reserve to cover costs that have been able to foresee, which is fixed for the year 2014 at 0.25 per cent of the total current expenditure budgeted activity , in accordance with the Ministry of finance and prices.

Article 33.-The Central budget assigned to local budgets the financial resources needed to support the decisions of the State, during the fiscal year, that increase approved spending levels.

Article 34.-The cost of current transfers and capital to local firms, the subsidy budgeted with special treatment units as required and the activity of budgeted capital expenditures are assumed by the Central budget.

 

Chapter V system of Treasury article 35.-Las reserves planned in the Central budget, will be transferred in accordance with the programming that is drawn up, to the bank accounts that correspond.

Article 36.-of the has of the budget Central is transferred to them accounts distributors of them provinces, that planned deficit fiscal for the year 2014, the amounts approved as limit maximum to subsidize by this concept.

Article 37.-Is transferred from the Central budget account to accounts distributors of the provinces and the special municipality of Isla de la Juventud, the amount for participation in the Central budget revenues, by applying the percent approved the real revenue obtained, to the limit of the plan, sales and circulation taxes not transferred and the tax on national subordination firms located in their territories.

Article 38.-of it has of the budget Central is financed them expenses in that incurs the State by the payment of the benefits, Inns and retirement prescribed in the legislation existing to such effects.

Article 39.-Account of the Central budget is transferred to accounts distribution of provinces and the special municipality Isla de la Juventud, forty percent (40%) of the amount raised by the concept of the construction materials sales tax, to subsidize individuals by constructive actions in homes, according to the legislation in force.

Article 40.-Central budget account is transferred monthly to the account at the Central Bank of Cuba, the eight and a half percent (8.5 percent) of the amount raised by the concept of tax distance sales of construction, as regulated in article 18 of this law.

Article 41.-The municipalities that plan surplus transferred to accounts provincial distributors, as appropriate, hundred percent (100%) of the budget surplus, as it determines by the Minister of finance and prices, transferring each month eighty per cent (80 per cent) and adjust the total transfer for the last month of the year.

Article 42.-The provinces planning surplus transferred to the Central budget account hundred percent (100%), as determined by the Minister of finance and prices, making payments to account on a quarterly basis by eighty per cent (80 per cent); adjusting the total transfer for the last quarter of the year.

Article 43.-Financing planned by concept of current transfers and capital to local firms, the subsidy to the budgeted units with special treatment as required and the activity of budgeted capital expenditures, are transferred by the Central budget account to accounts Central distributors in the provinces and in the special municipality of Isla de la Juventud , and these accounts Central distributors in the municipalities.

Article 44.-in the course of the fiscal year and at the end of the same, the Ministry of finance and prices, removed institutions financial resources deemed in excess, as established in this organism.

Article 45.-Bodies, bodies of the State, higher business management organizations, as well as organizations and associations linked to the budget of the State, are obliged to submit to the Ministry of finance and prices, box programming for the year 2014 in accordance with the established regulations.

Article 46.-Financing linked to the Central budget account deliveries are made in accordance with the resources available to the mentioned account and the availability of the record of Treasury units.

Article 47.-Occur temporary imbalances of box in the account of the Central budget, will they cover with short-term financing, which are refundable within the fiscal year.

 

Chapter VI financing the DEFICIT tax article 48.-the fiscal deficit by 2014 is financed through the issuance of sovereign bonds of the Republic of Cuba. 70 per cent with secondary emission and 30 percent with primary issuance of money. The amount of the fiscal deficit to be financed through the issuance of sovereign bonds, is in correspondence with the needs of liquidity from the Central budget account and is, at most, the approved fiscal deficit.

Article 49.-Empower the Minister of finance and prices to issue sovereign bonds of the Republic of Cuba, to finance the fiscal deficit of the year 2014, with a term of repayment from one (1) up to twenty (20) years and an average of the two interest rate and a half percent (2.5 percent) annual.

Article 50.-Bonds issued to finance fiscal deficits referred to in the previous article, will be acquired by the Central Bank of Cuba and Cuban banking institutions.

Article 51.-Issue, placement and redemption of these bonds, as well as its control and supervision is carried out according to the established by the Ministry of finance and prices for such purposes.

 

Chapter VII the system tax section first general article 52.-apply in the year 2014 in accordance with the law No.113 "of the tax system", date July 23, 2012, taxes outlined below with the clarifications and adaptations than in this law are arranged, as appropriate: the personal income tax.
Tax on utilities.
The sales tax.
Tax services.
Special tax products and services.
Tax on the idleness of agricultural and forest lands.
Tax on land transport.
Tax on the possession of vessels.
The transmission of property and inheritance tax.
Tax documents.
Imposed by the use of the force's work.
Imposed by the use or exploitation of the beaches.
Imposed by the approved waste dumping in river basins.
Tax the use and exploitation of the bays.
Tax the use and exploitation of forest resources and the wildlife.
Imposed by the use of the water law land.
Customs tax.
Territorial contribution to Local development.
Contribution to Social Security.
Special contribution to Social Security.
Rate per toll.
Fee for service from airports to passengers.
Fee for the filing of advertisements and commercial advertising.
 

SECOND section of the article 53.-personal income tax in accordance with the available special octave of the law No. 113 provisions "of the tax system", it exonerates the Usufructuaries of State agricultural land, annual payment of this tax by filing of the affidavit, by revenues in 2014, which will continue providing the five per cent (5%) on the sale of agricultural products that perform to acopiadoras entities by applying this retention procedure.

Article 54.-Exempt by revenues earned in the year 2014, the owners of agricultural land, holders of livestock without land and other individual of not cane sector food producers, of the annual payment of this tax by filing the affidavit, which continue providing five per cent (5%) on sales of agricultural products that perform to acopiadoras entities by applying this retention procedure.

Article 55.-The process of declaration Ju-rada and the personal income tax liquidation starts on January 8, 2014 and concludes on April 30 of the same year.

Article 56.1.-Exempting from the submission of the affidavit and annual settlement of tax on personal income, corresponding to the year 2013 to artists and creators belonging to the culture sector.

2 have final withholding five per cent (5%) which corresponds to performing artists and creators by entities with which they are linked, for this tax for income earned in the year 2013. Those artists and creators whose annual gross revenues do not exceed the 12,000 Cuban pesos (12 000,00 CUP), may request the return or compensation of the paid deductions in accordance with the procedures established by the national Office of tax administration.


Article 57.1.-Dispose the application of the personal income tax to wages and other compensations qualifying as such, earned by staff hired by Cuban entities authorized to provide supply of workforce services to dealers and users, set out in the special zone development Mariel.

2 empowers the Minister of finance and prices to establish the tax rate and the forms and procedures for the calculation, payment and settlement of this tribute.

Article 58. Dispose the application of this tax, with the adjustments that come to the athletes, coaches and specialists in sport, in correspondence with the approved income policy for this sector, as far as such purposes set the Minister of finance and prices.

 

SECTION three of the tax on utilities article 59.-for the calculation of this tax applies in general the tax rate of 35 percent (35 per cent) subject to the exceptions provided for in the law No. 113 "of the tax system", in current legislation on foreign investment and the Decree No. 316 "Regulations of the Decree-Law of la area special of development Mariel".

Article 60.-Non-agricultural cooperatives settled and pay this tax in accordance with provisions of the law No. 113 "of the tax system" and complementary provisions established by the Minister of finance and prices for these purposes.

Article 61.-Exempting from the liquidation of annual tax on the profits corresponding to the year 2014, agricultural production cooperatives and the basic units of cooperative production not cane sector, as well as the payment of this tax to all cooperatives of credits and services, always that more than fifty percent (50%) of their income coming from marketing of agricultural production or the provision of services linked to this sector , with the aim of contributing to the improvement of the financial conditions of the same.

Article 62.-Agricultural production cooperatives and the basic units of cooperative production will provide the five per cent (5 per cent) on the total revenues earned by the sale of its agricultural productions, as a minimum contribution of this tax, in accordance with the provisions of article 367 of the law No. 113 "of the tax system".

 

Taxes on sales and services article 63.-fourth section apply in accordance with the provisions in articles 139 and 150 of the law No. 113 "of the tax system", the taxes sales retailers and services to the population in convertible pesos (CUC), as appropriate, with the exception of the hotel facilities belonging to the Ministry of tourism entities , to the Office of the historian of the Havana, to the Group of administration business of the Ministry of the forces armed revolutionary and to the Group business stage, with a type tax general of the ten percent (10 percent).

The Minister of finance and prices, established pursuant to the provisions of the aforementioned Act, rules for the calculation and payment of these taxes and other adjustments that come.

Article 64.-Exempt from the payment of sales tax retailers all forms of marketing of agricultural products in Artemisa, Havana and Mayabeque provinces.

Article 65.-in accordance with the provisions of the second transitional provisions and law No. 113 third "of the tax system", are continues replacing the road tax and applies the sales tax, for a group of products retailer marketing, depending on what available for this purpose the Minister of finance and prices, who is empowered to regulate the rates of sales tax to apply to such products.

Article 66.-Apply during the year 2014 taxes on sales and services to non-agricultural cooperatives with a tax rate of ten per cent (10 per cent), with the exceptions that the Minister of finance and prices, available in correspondence with the policy adopted for this form of non-State management.

Article 67.-Apply the tax on services by naval, and interprovincial passenger to the population through bus transportation from and to the Isla de la Juventud, in accordance with that for this purpose the Minister of finance and prices available.

 

SECTION fifth special products and services tax article 68.1-apply excise duty to products and services, marketing retailer in convertible pesos in motor vehicles by authorized distributors organizations.

2 empowers the Minister of finance and prices to establish the forms and procedures for the calculation, payment and settlement of this tribute.

 

SECTION sixth tax of the idleness of agricultural and forest lands article 69.-apply this tax during the year 2014, in accordance with the provisions of the law No. 113 "of the tax system" and the adjustments that are required to implement in the course of this fiscal year, the Minister of finance and prices, heard the opinion of the Minister of agriculture for your payment.

 

SEVENTH section of the tax on the transfer of property and inheritance article 70.1.-apply this tax during the year 2014, in accordance with the provisions of the law No. 113 "of the tax system".

2 grant a bonus payment of this tax, consisting of applying a tax rate of two per cent (2 per cent) for purchasers of motor vehicles, by acts of donation, between spouses and family members up to the fifth degree of consanguinity.

 

EIGHTH section of tax for the use of the workforce article 71.-establish fifteen per cent (15 per cent) as tax rate for the year 2014, subject to the exceptions provided for in the law No. 113 "of the tax system", in current legislation on foreign investment and the Decree No. 316 "Regulations of the Decree-Law of la area special of development Mariel".

Article 72.-Exempt from payment of this tax by those hired directly to agricultural production, in cooperatives, basic of State-owned enterprises and cooperative production units, as well as small farmers.

 

NINTH section of taxation for the use or exploitation of natural resources and for the protection of the environment article 73.-apply during the year 2014 in accordance with the provisions of the law No. 113 "of the tax system" tax for the use or exploitation of the beaches, in the beach areas defined in paragraphs 7 and 8 of article 240 of the aforementioned law (: a) Cayo Coco, in the province of Ciego de Avila, the area north of the access road, bounded by Beach Las Coloradas at its East end and for dogs in the West end Beach; and (b) Cayo Guillermo, in the province of Ciego de Avila, the area north of the access road, bounded by Beach El Paso at its East end and by Pilar Beach on the West end.

For the calculation of this tax applies a tax rate of half a percentage point (0.5 per cent) on the total income obtained by natural and legal persons taxed the same.

Article 74.-Apply during the course of the year 2014 tax by the approved waste dumping in river basins, in accordance with the provisions of the law No. 113 "of the tax system", in watersheds that are taxed at the Bay of Havana.

The Ministry of science, technology and environment and the National Institute of hydraulic resources, shall certify the volumes of dumping and the level of aggressiveness of these, the purpose of the determination of the tax base of this tax, as well as the entities subject to the payment of this tax being authorized to pour waste into the limits that approves them.

Article 75.-for the calculation of the tax referred to in the preceding article are applied the following tax rates per cubic meter poured daily: unit of measure: pesos and cents type of Residual dumping direct classification of the body receiver class A class B class C domestic 0.80 0.50 0.30 Agroindustrial 1.20 0.80 0.50 Industrial 2.00 1.20 0.80 unit of measure: pesos and cents type of Residual dumping indirect classification of the body receiver class A class B class C domestic 0.60 0.40

0.20 Agroindustrial 0.80 0.60 0.30 Industrial 1.40 1.00 0.70 article 76.-empower the Minister of finance and prices to establish, pursuant to the preceding articles adjustments in payment of this tax, entities subject to its contribution and other provisions that are required for your application.

Article 77.-Applying the tax for the use and exploitation of bays, in accordance with the provisions of the law No. 113 "of the tax system", exclusively for the Bay of Havana.

Article 78.-Applying the tax for the use and exploitation of the forest resources and the wildlife in accordance with provisions of the law No. 113 "of the tax system".

Article 79-Applied during the year 2014 tax for the the use of the water law land, in accordance with the provisions of the law No. 113 "of the tax system", with a tax rate of 0.0004 pesos per cubic meter (m3) consumed.

You are exempt from payment of this tax to the hydraulic exploitation companies subordinate to the National Institute of hydraulic resources.

 

TENTH section of the territorial contribution to local development


Article 80.1.-The Territorial contribution to Local development, during the year 2014, will be applied in accordance with the provisions of the law No. 113 "of the tax system", Mayabeque and Artemisa provinces and the municipalities, linked to the Comprehensive Development Plan: municipalities provinces Pinar of the river Los Palacios La Palma consolation of the South kills Perico Martí Villa Clara burned of Guines remedies Cienfuegos Lajas Rhodes Sancti Spiritus Yaguajay promotion Ciego de Avila Moron Venezuela Camagüey

Najasa Las Tunas port father Jesus Menendez Holguin Mayari Gibara Granma River cautious Santiago of Cuba boatswain II front Songo-La Maya Guantanamo San Antonio of the South El Salvador 2-will be subject during the 2014 to pay this contribution establishments of national companies who are subordinate or served by the following agencies and top organizations of business management: to) Ministry of communications;

(b) Ministry of food industry);

(c) Ministry of energy and mines;

(d) Ministry of agriculture);

e) Ministry of industries;

(f) Ministry of construction);

(g) Ministry of transport;

(h) the Ministry of culture;

(i) Ministry of science, technology and environment;

j) Ministry of internal trade;

Cuban Institute of Radio and Television (k));

(l) business group AZCUBA.

Article 81.-For the calculation of the Territorial contribution to Local development during the year 2014, will apply a tax rate of one percent (1%) on the gross revenues from sales of goods or services who obtain enterprises by themselves and by their establishments in each territory.

Article 82.-does not apply this Territorial contribution in in 2014: to) establishments of the national companies that prior approval on the economy Plan starting or running in 2014 constructive investments of capital maintenance or repair process.

(b) the agricultural production cooperatives and the basic units of cooperative production.

(c) the establishments of ventures, totally foreign capital and international economic association contracts.

 

PROVISIONS General first: State agencies and boards of Directors of provincial and municipal assemblies of people's power, approve and execute budget checks scheduled entities which are subordinate or ascribed.

Second: The national Office of tax administration organizes and executes efforts and control actions aimed to establish discipline in the payment of taxes and other non-tax revenue, both individuals and companies.

 

Special provisions first: Taking into account the gradual implementation of the law No. 113 "of the tax system", shall not apply in the year 2014 the following taxes: the tax on wholesale sales of goods.
Tax on property and ownership of agricultural land.
Tax on the ownership of homes and solar wastelands.
Second: For foreign investment and business carried out in the special area of development of the Mariel apply special schemes of taxation provided for in current legislation for this purpose.

(Third: of conformity with it implementation gradual of it law not. 113 "of the system tax", maintain its force them provisions tax of the Ministry of finance and prices approved with prior to its entry in force, on: to) tax on them sales for those products in that not is has regulated the same of conformity with the mentioned law.
(b) tax on services for the provision of public services of accommodation and recreation in Cuban pesos (CUP) and the transmission of electrical energy.
(c) road tax on the products for which the replacement of the same is not available in 2014.
Fourth: Income and expenditure, in varying budget levels, shall be recorded in accordance with the accounting base and the moment of recognition, as provided by the Ministry of finance and prices and other provisions which are required to issue to such effects.

Fifth: The Ministry of finance and prices shall submit a report to the Council of Ministers on the results of the implementation of the budget of the State at the end of the first half of the year.

Sixth: Empower the Minister of finance and prices to issue bonds sovereigns of the Republic of Cuba, replacing contracts signed with the Central Bank of Cuba and the people's savings bank, to finance the Fiscal Deficit of the year 2013, with a term of repayment from one (1) up to ten (10) years and an average of the two interest rate and a half percent (2.5 percent) annual in line with the deadlines and terms of those contracts.

 

PROVISIONS end first: It empowers the Minister of finance and prices to enact complementary provisions that are necessary to implement and ensure better compliance with provisions of this law.

Second: Are they repealed many laws and regulatory provisions is contrary to provisions of this law.

 

Published in the Official Gazette of the Republic, for general knowledge.

 

GIVEN in the Chamber of the National Assembly of the Popular power, Palacio de las Convenciones, in the city of Havana, 20 days of the month of December 2013.