Document: State Budget Law for the year 2014
Type of document: Law
Date of issue: 20/12/2013
Number of Legal Instrument: 117
Broadcaster: National Assembly of People's Power
Date of entry to the repository: 27/06/2016
Source:
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DIP. JUAN ESTEBAN LAZO HERNANDEZ, President of the National Assembly of the People's Power of the Republic of Cuba.
I DO KNOW: That the National Assembly of the People's Power of the Republic of Cuba, at the session of December 20, 2013, corresponding to the Second Regular Session of the VIII Legislature, has approved the following:
AS FOR: The Council of Ministers, in compliance with the provisions of Article 98 (e) of the Constitution of the Republic of Cuba, and Article 20 of Decree-Law No. 192 "Of the Financial Administration of the State", dated April 8, 1999, has prepared and presented the Draft State Budget for the year 2014, to the consideration of the National Assembly of People's Power.
AS FOR: The State Budget provided by this Law is based on the fourth year of the Economy and State Budget Projection for the period 2011-2016, and supports the levels of activities that from the economic and social context projects for 2014 in the Plan of the Economy. It aims to contribute to the implementation of the Economic and Social Policy Guidelines approved at the Sixth Congress of the Communist Party of Cuba which gives the update of the economic model and in particular the issue of the Socialist planning system is the main route for the direction of the National Economy and an adequate financial balance is maintained.
AS FOR: It provides for the adoption of fiscal measures for the year 2014 that contribute to the development of the business system and to the fulfillment of the tax obligations, according to the process of graduality in the application of taxes, taxes and contributions established in Law No. 113 of the Tax System, dated July 23, 2012, the general provisions on the application of the Government Accounting System, as well as the instruments to finance the Fiscal Deficit of 2014.
FOR TANK : The National Assembly of People's Power, in the exercise of the powers conferred on it in points (b) and (e) of Article 75 of the Constitution of the Republic of Cuba, agrees to approve the following:
Law 117
STATE BUDGET LAW FOR THE YEAR 2014
CHAPTER I
OF THE STATE BUDGET
ARTICLE 1.-The State Budget for the fiscal year 2014, as from the first of January 2014, runs until thirty-one December of the year itself.
ARTICLE 2.-The income is planned from the resources that can be collected, with reasonable security, and the necessary expenses are planned, in accordance with the Plan of the Economy for 2014.
Article 3.1.-The State Budget for 2014 is made up of the total estimated revenue and expenditure of the budgets that make up the budget, as follows:
CONCEPTS/MILLIONS OF PESOS
TOTAL GROSS REVENUE 43 587.8
Of this: Tributes 28 647.8
No Tax 14 940.0
FEWER RETURNS 330.0
TOTAL NET INCOME 43 257.8
TOTAL EXPENDITURE 47 147.8
Of this: Current expenditure 44 486.8
Capital expenditures 2 461.0
RESERVE 150.0
DEVELOPMENT FUND 50.0
STATE BUDGET DEFICIT 3 890.0
2.-The main sources and destinations of the State Budget are as follows:
CONCEPTS/MILLIONS OF PESOS
TOTAL GROSS CURRENT REVENUE 42 917.8
Of this: Tributes 28 647.8
No Tax 14 270.0
FEWER RETURNS 330.0
TOTAL NET CURRENT REVENUE 42 587.8
TOTAL CURRENT EXPENDITURE 44 486.8
Of this: Budgetary activity 31 835.8
Non-budgetary activity 12 137.6
Financial Operations 363.4
Disaster Reserve 150.0
DEFICIT IN CURRENT OPERATIONS
(Current Income minus Current Expenditure) 1 899.0
CAPITAL INCOME 670.0
Less: CAPITAL EXPENDITURE 2 461.0
DEFICIT IN CAPITAL OPERATIONS 1 791.0
RESERVE 150.0
FUND FOR DEVELOPMENT 50.0
STATE BUDGET DEFICIT 3 890.0
Article 4.-The deficit in the State Budget for 2014 is fixed at 3.89 billion pesos and has a maximum character. When situations arise or decisions are taken to justify the increase of the same, authorization from the State Council is required, informing the National Assembly of the People's Power.
ARTICLE 5.-The Minister of Finance and Prices can make adjustments to the income and expenditure of the budgets that make up the State Budget, provided that the deficit set in Article 4 does not increase.
Article 6.1.-The Minister of Finance and Prices notifies the organs and agencies of the State, the higher organizations of Business Management, the national entities, as well as the organizations and associations linked to the Budget. the State, the tax and non-tax financial resources, committed with their contribution to the State Budget, except for the non-state sector's income that does not integrate the local budgets, those of an eventual nature and those that their nature cannot be associated, in the planning process, with their contributors.
2. Any legal or natural person who incurs the taxable facts established in the tax legislation, as well as generates non-tax income in favor of the State Budget, is obliged to comply with the contributions in the terms and forms laid down in the legislation in force, irrespective of whether they have been notified or not, as set out in the preceding number.
ARTICLE 7.-The Minister of Finance and Prices notifies the expenses fixed to each Authority, Agency of the State and Superior Organization of Business Management, as well as to the organizations and associations linked to the State Budget; expenditure limits on a steering basis and applies the allocation, implementation and control procedures to ensure that efficiency is increased in the budgetary implementation process.
Article 8.1.-The figures which, as approved budget, are notified to the entities and institutions set out in Articles 6 and 7, are those resulting from the process of drawing up the State Budget, in accordance with the activities that are projected in the Economy Plan and approved macroeconomic indicators and balances.
2. The process of notification of the State Budget to the organs and agencies, to the higher organizations of Business Management, to the national entities, as well as to the organizations and associations linked to the State Budget is initiated after the adoption of this Law and concludes on 30 January 2014.
ARTICLE 9.-The organs and agencies of the State and the higher organizations of Business Management, in accordance with the provisions of Articles 6, 7 and 8 of this Law, notify the budgets to the business entities and the budget units which are subordinated to or are attached to them, as well as to other production or service entities, until 28 February 2014.
ARTICLE 10.-The heads of the organs and agencies of the State, the higher organizations of Business Management, the companies and units budgeted to them subordinate or adscriptas and the organizations, associations and other institutions " The government is responsible for the administration and control of the implementation of the budgets that are approved for them, as well as for adopting the measures to fulfill their obligations under the State Budget and the ensuring the most rational use of the material, human and financial resources of the that they have, without exceeding the levels of budgetary expenditure and the specific management and target indicators, which are approved for them for the year 2014.
Article 11.-The organs and agencies of the State, higher organizations of Business Management, business, productive or service entities and units budgeted, control and evaluate monthly in their boards of directors, the compliance with the approved budgets and decide on actions to avoid non-compliance with revenue and additional needs for budgetary resources.
Article 12.1.-The heads of the organs and agencies of the State, directors of the higher organizations of the Enterprise Directorate and the organizations and associations linked to the State Budget, are obliged to prepare before 30 of the In March 2014, the monthly breakdown and programming of the approved revenue and expenditure, which should be updated each time a budgetary amendment is made.
2.-The heads of the organs and agencies of the State, of the budgeted units that are subordinate to them or are attached, the directors of the higher organizations of Business Management, as well as the organizations and associations The State Budget, according to the monthly programming of expenditure for the fiscal year, prioritizes personnel expenses and obligations with the State Budget.
ARTICLE 13.-The heads of the organs and agencies of the State, directors of the higher organizations of Business Management and the organizations and associations linked to the State Budget, which during the implementation of its budget require changes in the levels of income and expenditure approved, they are requested by the Minister
Finance and Prices in written form. The application must be accompanied by the result of the verification or inspection, which shows the need for the amendment, in the case of increases in expenditure or reduction of revenue, except those resulting from government decisions.
Article 14. The heads of the organs and agencies of the State, the directors of the higher organizations of the Enterprise Directorate, as well as the organizations and associations linked to the State Budget, are empowered to approve redistributions of the current expenditure of the budgeted activity without exceeding the notified budget, subject to verification of the lawfulness of such expenditure. The exception of this option is the specific management and destination costs.
Article 15. The redistribution of financial resources (income) will be approved by the Minister of Finance and Prices in situations that justify it, at the request of the heads of the organs and agencies of the State, of the higher organizations. of the Business Directorate, of the national entities and of the organizations and associations linked to the State Budget, in written form, after verification by the applicants of their lawfulness.
CHAPTER II
OF THE CENTRAL BUDGET
ARTICLE 16.-The Central Budget for the year 2014 includes the contributions that are collected centrally for redistribution with the objective of financing the economic and social activities provided for in the fiscal year; for the following revenue and expenditure:
MILLIONS OF PESOS
TOTAL GROSS REVENUE 24 778.0
Tributaries 15 888.3
Non-tributaries 8 889.7
Less: Returns 219.1
From the Total: Capital Revenue 670.0
MILLIONS OF PESOS
CURRENT NET INCOME 23 888.9
TOTAL EXPENDITURE 24 781.0
CURRENT EXPENDITURE 22 152.4
Budget Activity 9 501.4
Activity Not Budgetary 12 137.6
Financial Operations 363.4
Disaster Reserve 150.0
SURPLUS IN CURRENT OPERATIONS 1 736.5
CAPITAL EXPENDITURE 2 461.0
Less: Capital Revenue 670.0
DEFICIT IN CAPITAL OPERATIONS 1 791.0
RESERVE 117.6
FUND FOR DEVELOPMENT 50.0
CENTRAL BUDGET DEFICIT 222.1
ARTICLE 17.1.-In the Central Budget, the Disaster Reserve and the State Budget Reserve are planned; those that can be used by means of budgetary changes, as provided by the Ministry of Finance and Prices for those purposes.
2. A Development Fund is available for the purpose of supporting government decisions in the interest of stimulating the productive and service sectors.
3.-From the Central Budget, monetary resources are allocated to a public trust fund, to finance the initial working capital and other assets to be determined to sell to non-agricultural cooperatives, in cases where they do not is subject to total or partial bank credit.
ARTICLE 18.-In the Central Budget, eight and a half percent (8.5 percent) of the amount collected by the Construction Materials Sales Tax, which is intended to subsidize natural persons, is planned for actions. Construction of housing, as established for such purposes by the Ministry of Finance and Prices.
ARTICLE 19.-In the Central Budget, budgetary resources are planned to finance losses, subsidies, and current and capital transfers to the business sector and budget units, as appropriate.
CHAPTER III
OF THE SOCIAL SECURITY BUDGET
ARTICLE 20-The Social Security Budget is made up of the following revenue and expenditure:
UM: Millions of pesos
REVENUE FROM THE CONTRIBUTION TO SOCIAL SECURITY 3 034.5
Expenditure 5 122.7
DEFICIT TO BE COVERED BY THE CENTRAL BUDGET ACCOUNT 2 088.2
ARTICLE 21.-When in the course of the fiscal year it is determined that the expenses that are planned are not sufficient, the Minister of Labor and Social Security, requests and bases the budgetary modification to the Minister of Finance and Prices, who after the relevant analysis is pronounced, according to the legislation in force.
ARTICLE 22.1.-It is established, for the fiscal year 2014, fourteen percent (14 percent) as tax rate of the contribution to the Social Security, payable to the entities that employ the beneficiaries of the General System of Security Social in accordance with Articles 286 to 291 of Law No. 113 "Of the Tax System", in particular with the provisions of Article 289, on the elements which form the basis of assessment of this Contribution, and contribute to the State budget the twelve and a half percent (12.5 percent) of the tax rate mentioned.
2.-One and a half per cent (1.5 per cent) remain available to the abovementioned entities, which are obliged to contribute to this concept, which are intended to pay for the short-term social security benefits of the workers who are are linked.
3.-Except as provided in the preceding paragraphs, the entities that have legally approved a differentiated tax rate and rate of contribution to Social Security.
Article 23.-Five percent (5 percent), as a tax rate of the Special Contribution to Social Security, are established for workers who work in entities incorporated in the business development and in the activities of the platform fishing fleet, as well as personnel hired by the Cuban entities authorized to provide the services of supply of work force to dealers and users to be established in the Special Zone of Development Mariel.
ARTICLE 24.1.-Workers with wage increases on their scales, approved as of May 2008, are responsible for paying the Special Contribution to Social Security, according to the tax rates established by the Minister of Finance and Prices, heard from the Minister of Labour and Social Security.
2.-Pay the Special Contribution to Social Security, the workers covered by the specific salary system for the production of programs in the budgeted activity of Radio and Television, in correspondence with the established effects on the supplementary provisions issued by the Ministry of Finance and Prices.
ARTICLE 25-The tax base and the tax rate applicable for the payment of the Special Contribution to the Social Security for forms of non-state management, self-employed persons and other natural persons who are obliged to pay Contributions are governed by the provisions of the special regulations in force for such purposes.
CHAPTER IV
LOCAL BUDGETS
ARTICLE 26.-The provincial and special municipality budgets are constituted by the estimates of revenue and expenditure of the provincial and municipal organs of the People's Power and the budget units, groups companies and companies that are subordinate to them or subscribe to them, as appropriate.
ARTICLE 27.-The provinces and the special municipality Isla de la Juventud that plan fiscal surplus for the year 2014 in the amounts that are related, are as follows:
Billion pesos
Pinar del Rio 192.9
Artemis 234.3
Havana 695.3
Mayabeque 72.9
Matanzas 238.4
Villa Clara 252.4
Cienfuegos 216.2
Sancti Spiritus 123.3
Ciego de Avila 156.9
Camaguey 91.9
The Tunas 24,2
Holguin 88.3
Santiago de Cuba 5.3
Isle of Youth 11.2
TOTAL SURPLUS 2 403.5
ARTICLE 28. The provinces that plan fiscal deficit for the year 2014, in the amounts that are related, are as follows:
Billion pesos
Granma -25,1
Guantanamo-79.7
TOTAL DEFICIT -104.8
ARTICLE 29.1.-The surpluses and deficits set out in the preceding articles are the result of the planned revenue and participative income, discounting the current expenditure of the budgeted activity and the reserve provided for in the 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 this Law.
2.-Local budgets shall be governed by the operating operation established by the Ministry of Finance and Prices.
ARTICLE 30.-The provincial and special municipality budgets receive a share of the revenue of the Central Budget, to cover up to thirty percent (30 percent) of the current expenses of the activity. the budget, calculated on the basis of the income from circulation taxes and on non-ceded sales, and the tax on the use of national subordination companies located in their territories. The percentages of participation are as follows:
Pinar del Rio 34.6
Artemis 43.8
La Habana 16.5
Mayabeque 39.9
Matanzas 33.5
Villa Clara 29.5
Cienfuegos 35.1
Sancti Spiritus 37.6
Ciego de Avila 35.0
Camaguey 40.1
The Tunas 43.3
Holguin 40.8
Granma 45.9
Santiago de Cuba 45.3
Guantánamo 52.7
Isle of Youth 55.2
Article 31.1.-The provincial assemblies of the People's Power determine the percentages of participation in the revenue concepts of the Central Budget that have been established for their municipalities, as they require, ensuring that in Each Provincial Budget complies with the rules set out in the previous article.
2.-The provincial assemblies of the People's Power fix the maximum transfers from the Provincial Budget to the municipal budgets for the grant, in order to cover the excess of current expenditure approved, based on the revenue transferred Net and participatory planned.
ARTICLE 32.-In accordance with the provisions of Article 16 of Decree-Law No. 192 "Of the State Financial Administration", the provincial and special municipality budgets have a reserve to cover expenses The Ministry of Finance and Prices, which is set for 2014 at 0.25 percent of the total spending of the budgeted activity, has not been able to foresee, according to the Ministry of Finance and Prices.
ARTICLE 33.-The Central Budget assigns to the local budgets the financial resources necessary to support the decisions of the State, adopted during the fiscal year, that increase the levels of approved expenditure.
ARTICLE 34.-Expenditure for the concept of current and capital transfers to local businesses, the grant to the special treatment-budget units that require it, and the capital expenditures of the budgeted activity, are (a) the Central Budget.
CHAPTER V
TREASURY SYSTEM
ARTICLE 35.-The planned reserves in the Central Budget, will be transferred according to the programming that is drawn up, to the corresponding bank accounts.
ARTICLE 36.-From the Central Budget Account it is transferred to the distribution accounts of the provinces, which plan fiscal deficit for the year 2014, the amounts approved as the maximum limit to be subsidized by this concept.
ARTICLE 37.-The Central Budget Account is transferred to the provinces and the special municipality of the Isle of Youth, the amount for participation in the revenue of the Central Budget, applying the approved to the actual collection obtained, up to the limit of the plan, by way of taxes of Circulation and on non-ceded Sales and the Tax on Utilities of the national subordination companies located in their territories.
ARTICLE 38.-The Central Budget account is financed by the expenses incurred by the State for the payment of benefits, pensions and pensions prescribed in the legislation in force for such purposes.
Article 39.-From the Central Budget account is transferred to the distribution accounts of the provinces and the special municipality of Isla de la Juventud, forty percent (40 percent) of the amount collected for the tax on Sales of Construction Materials, to subsidize natural persons for constructive actions in housing, according to the legislation in force.
Article 40.-The Central Bank account is transferred monthly to the account enabled at the Central Bank of Cuba, eight and a half percent (8.5 percent) of the amount collected for the Maté-rial Sales Tax. Construction, as regulated in article 18 of this Law.
ARTICLE 41.-The municipalities that plan surplus transfer to the provincial distribution accounts, as appropriate, one hundred percent (100 percent) of the budget surplus, according to the Minister of Finance and Prices, The transfer rate is 80 percent (80 percent) and the total is adjusted for the transfer in the last month of the year.
ARTICLE 42.-The provinces that plan a surplus transfer to the Central Budget Account one hundred percent (100 percent), as determined by the Minister of Finance and Prices, making payments on a quarterly basis for the 1980s. percent (80 percent); adjusting the total in the transfer for the last quarter of the year.
Article 43.-The planned financing by way of current and capital transfers to local businesses, the grant to the special treatment budget units that require it and the capital expenditures of the activity The budget is transferred by the Central Budget Account to the central distribution accounts in the provinces and in the special municipality of Isla de la Juventud, and from these, to the central distribution accounts in the municipalities.
Article 44. In the course of the fiscal year and at the end of the fiscal year, the Ministry of Finance and Prices withdraws financial resources that are considered to be excessive, in accordance with the provisions of this Agency.
Article 45.-The organs, agencies of the State, the higher organizations of the Enterprise Directorate, as well as the organizations and associations linked to the State Budget, are obliged to present to the Ministry of Finance and Prices, the Box programming for the year 2014 according to the established regulations.
ARTICLE 46.-The deliveries of the financing related to the Central Budget Account are made in correspondence with the resources available to the aforementioned Account and the availability of the Treasury register units.
Article 47.-If cash balances are to occur in the Central Budget Account, they will be covered with short-term financing, which will be reintegrable within the fiscal year.
CHAPTER VI
FINANCING OF THE FISCAL DEFICIT
Article 48. The fiscal deficit for 2014 is financed by the issuance of sovereign bonds of the Republic of Cuba. 70 percent with secondary issuance and 30 percent with primary issuance of money. The amount of the fiscal deficit to be financed by the issuance of sovereign bonds is in line with the liquidity needs of the Central Budget account and is, at most, the fiscal deficit approved.
ARTICLE 49.-The Minister of Finance and Prices is empowered to issue the sovereign bonds of the Republic of Cuba, to finance the fiscal deficit of the year 2014, with a repayment term from one (1) to twenty (20) years and an interest rate average of two and a half percent (2.5 percent) year-on-year.
Article 50.-The bonds issued to finance the fiscal deficit referred to in the previous article will be acquired by the Central Bank of Cuba and by Cuban banking institutions.
Article 51. The issuance, placement and amortization of these bonds, as well as their control and supervision, is carried out in accordance with the provisions of the Ministry of Finance and Prices for such purposes.
CHAPTER VII
OF THE TAX SYSTEM
SECTION FIRST
General
ARTICLE 52.-Apply in 2014 in accordance with Law No. 113 "of the Tax System" dated July 23, 2012, the taxes detailed below with the details and adjustments that are available in this Law, as appropriate:
- Tax on Personal Income.
- Tax on Utilities.
- Sales tax.
- Tax on Services.
- Excise duty on Products and Services.
- Tax on the Ociosity of Agricultural and Forestry Lands.
- Land Transport Tax.
- Tax on the Possession of Embarks.
- Tax on the Transmission of Goods and Heritage.
- Tax on Documents.
- Tax for the Use of the Work Force.
- Tax for the Use or Exploitation of the Beaches.
- Tax for the Approved Verdant of Residuals in Watersheds.
- Tax for the Use and Exploitation of Bays.
- Tax for the Use and exploitation of Forest Resources and Wildlife.
- Tax for the Right of Use of Land Waters.
- Customs duty.
- Territorial contribution for Local Development.
- Contribution to Social Security.
- Special contribution to Social Security.
- Rate per Peage.
- Rate per Airport Service to Passengers.
- Rate for the Radication of Ads and Commercial Propaganda.
SECTION 2
Tax on personal income tax
ARTICLE 53.-In accordance with the provisions of the Special Provision Eighth of the Law
No. 113 "From the Tax System", the use of state agricultural land, the annual payment of this tax by means of the presentation of the Jurada Declaration, is exonerated by the income obtained in 2014, which will continue to be provided by the Five percent (5 percent) on the sale of agricultural products to the holding entities, the retention procedure being applied for this purpose.
ARTICLE 54.-To be paid for the income earned in 2014, the owners of agricultural land, holders of landless livestock and other individual producers of food from the non-cane sector, the annual payment of this tax by means of the presentation of the Jurada Declaration, those that continue to contribute 5 percent (5 percent) on the sales of agricultural products that they make to collecting entities, applying for this the procedure of retention.
ARTICLE 55.-The process of the Ju-rada Declaration and the Settlement of the Tax on Personal Income is initiated on 8 January 2014 and ends on 30 April of the year itself.
Article 56.1.-Exonerar of the presentation of the Jurada Declaration and the Annual Settlement of the Tax on Personal Income, corresponding to the year 2013 to the artists and creators belonging to the field of culture.
2.-The five percent (5 percent) withholding tax is a definitive one, which, by way of this tax, is to be carried out by the artists and creators by the entities with which they are linked, by the income earned in 2013. Those artists and creators whose annual gross income does not exceed twelve thousand Cuban pesos (12 000.00 CUP), may request the return or compensation of the retentions paid, in accordance with the procedures established by the Office National of Tax Administration.
Article 57.1.-Dispose the application of the Tax on Personal Income to salaries and other remuneration that qualify as such, accrued by the staff hired by the Cuban entities authorized to provide the services of supply of work force to the dealers and users, established in the Special Area of Development Mariel.
2.-The Minister of Finance and Prices is empowered to establish the tax rate and the forms and procedures for the calculation, payment and settlement of this tax.
Article 58.-Discharge the application of this tax, with the appropriate adjustments, to athletes, coaches and sports specialists, in correspondence with the approved revenue policy for this sector, according to establish the Minister of Finance and Prices.
SECTION III
The profit tax
Article 59. For the calculation of this tax, the tax rate of thirty-five percent (35 percent) is generally applied except for the exceptions provided for in Law No. 113 "of the Tax System", in the current legislation on Foreign investment and Decree No. 316 "Regulation of the Decree-Law of the Special Area of Mariel Development".
ARTICLE 60.-Non-agricultural cooperatives liquidate and pay this tax in accordance with the Law No. 113 "of the Tax System" and in the supplementary provisions established by the Minister of Finance and Prices to these effects.
Article 61-Exonering from the Annual Liquidation of the Tax on the Utilities for the year 2014, the agricultural production cooperatives and the basic units of cooperative production of the non-cane sector, as well as the payment of this Tax on all credit and service cooperatives, provided that more than fifty percent (50 percent) of their income comes from the marketing of agricultural production or the provision of services related to this sector, with the objective of contributing to the improvement of the financial conditions of the same.
Article 62-The agricultural production cooperatives and the basic units of cooperative production will contribute 5 percent (5 percent) of the total income obtained from the sale of their agricultural products, as a contribution The minimum of this tax, in accordance with the provisions of article 367 of Law No. 113 "of the Tax System".
SECTION 4
Tax on sales and services
ARTICLE 63.-Apply in accordance with Articles 139 and 150 of Law No. 113 "of the Tax System", the taxes on retail sales and Services to the population in convertible pesos (CUC), as appropriate, with the exception of hotel facilities, to entities belonging to the Ministry of Tourism, to the Office of the Historian of Havana, to the Business Administration Group of the Ministry of the Revolutionary Armed Forces and to the Group Enterprise PALCO, with a general tax rate of ten percent (10 percent).
The Minister of Finance and Prices, in accordance with the provisions of the aforementioned Law, establishes the rules for the calculation and payment of these taxes and other appropriate adjustments.
Article 64-Exonering from the payment of the Tax on Retail Sales to all forms of commercialization of agricultural products in the provinces of Artemisa, Havana and Mayabeque.
Article 65. In accordance with the provisions of the Second and Third Transitional Provisions of Law No. 113 "of the Tax System", the Circulation Tax is continued to be replaced and the Sales Tax is applied for the In the case of a retail sale in a group of products, the Minister of Finance and Prices, who has the power to regulate the tax rates on Sales to be applied to those products, is entitled to these effects.
ARTICLE 66.-Apply during the year 2014 taxes on sales and services to non-agricultural cooperatives with a tax rate of ten percent (10 percent), except for the exceptions provided by the Minister of Finance and Prices, in correspondence with the policy approved for this form of non-state management.
ARTICLE 67.-Apply the Tax on the Services for the interprovincial transportation of passengers to the population by bus and naval, from and to the Isle of Youth, in accordance with what the Minister of Finance and Prices.
SECTION QUINTA
Excise duty on products and services
Article 68.1.-Apply the Special Tax to Products and Services, to the retail sale in convertible weights of motor vehicles by authorized marketing entities.
2.-The Minister of Finance and Prices is empowered to establish the forms and procedures for the calculation, payment and settlement of this tax.
SECTION 6
Tax on the idleness of agricultural and forestry land
ARTICLE 69.-Apply this Tax during the year 2014, in accordance with the provisions of Law No. 113 "of the Tax System" and the adjustments that for its payment are required to be implemented in the course of that fiscal year, by the Minister of Finance and Prices, heard from the Minister of Agriculture.
SECTION 7
Tax on the transfer of goods and inheritances
ARTICLE 70.1.-Apply this Tax during the year 2014, in accordance with the provisions of Law No. 113 "of the Tax System".
2.-Grant a bonus on payment of this tax, consisting of applying a two percent tax rate (2 percent) for motor vehicle acquirers, by means of donation, between spouses and family members up to the fifth grade (a)
SECTION 8
Of the tax for the use of the labour force
Article 71.-Set 15 percent (15 percent) as tax rate for the year 2014, except for the exceptions provided for in Law No. 113 "of the Tax System", in the current legislation on foreign investment and Decree No. 316 "Regulation of the Decree-Law of the Special Area of Mariel Development".
ARTICLE 72.-Exonerar of the payment of this tax by the hired directly to the agricultural production, in the cooperatives, basic units of cooperative production and state enterprises, as well as to the small farmers.
SECTION 9
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 Law No. 113 "of the Tax System" the Tax for the Use or Exploitation of the Beaches, in the areas of the beach defined in the numbers 7 and 8 of Article 240 of the said Law:
a) Cayo Coco, in the province Ciego de Avila, the area to the north of the access road, bounded by Playa Las Coloradas on its east end and by Playa los Perros in its west end; and
b) Cayo Guillermo, in the province Ciego de Avila, the area to the North of the access road, bounded by Playa El Paso at its eastern end and by Playa Pilar in its west end.
For the calculation of this tax, a tax rate of half a percentage point (0.5 percent) is applied on the total income earned by legal and natural persons taxed with the same.
Article 74.-To apply during the course of the year 2014 the Tax for the Approved Termination Of Residuals in Watersheds, in accordance with the provisions of Law No. 113 "of the Tax System", in the river basins that They are a tribute to Havana Bay.
The Ministry of Science, Technology and the Environment and the National Institute of Water Resources, will certify the volumes of discharge and the degree of aggressiveness of these, for the purposes of determining the tax base of this Tax, as well as the entities subject to the payment of this charge for being authorised to discharge residual into the limits approved.
ARTICLE 75.-For the calculation of the tax referred to in the previous article, the following tax rates are applied per cubic meter poured daily:
Unit of measure: weights and cents
Type of Residual
Direct Vertigo
Classification of the Receiver Body
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: weights and cents
Type of Residual
Indirect Discharge
Classification of the Receiver Body
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.-To empower the Minister of Finance and Prices to establish, in accordance with the preceding articles, the adjustments in the payment of this tax, the entities subject to their contribution and other provisions that are required for their application.
Article 77.-Apply the Tax for the Use and Exploitation of Bestuñas, in accordance with the Law No. 113 "of the Tax System", exclusively for the Bay of Havana.
ARTICLE 78.-Apply the Tax for the Use and Exploitation of Forest Resources and Wildlife in accordance with the provisions of Law No. 113 "of the Tax System".
Article 79.-Apply during the year 2014 the Tax for the Right of Use of Land Water, in accordance with the provisions of Law No. 113 "of the Tax System", with a tax rate of 0.0004 pesos per cubic meter (m3) consumed.
It is exempt from the payment of this tax to the companies of Hydraulic Exploitation subordinated to the National Institute of Water Resources.
SECTION DECIMAL
Of the territorial contribution for local development
ARTICLE 80.1.-The Territorial Contribution for Local Development, during the year 2014, will be applied in accordance with the provisions of Law No. 113 "of the Tax System", in the provinces of Mayabeque and Artemisa and in the following municipalities, linked to the Comprehensive Development Plan:
PROVINCES
MUNICIPALITIES
Pinar del Rio
The Palaces
La Palma
Consolation of the South
Slaughter
Perico
Marti
Villa Clara
Burnt from Guines
Remedies
Cienfuegos
Girdles
Rhodes
Sancti Spiritus
Yaguajay
Promotion
Ciego de Avila
Moron
Venezuela
Camaguey
Najasa
The Tunas
Parent Port
Jesus Menendez
Holguin
Mayari
Gibara
Granma
River Cauto
Santiago de Cuba
Contramaestre
II Front
Song-La Maya
Guantanamo
San Antonio del Sur
El Salvador
2. In 2014, the establishments of national companies that are subordinated or cared for by the following organizations and higher organizations of Business Management will be subject to the payment of this contribution:
(a) 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) Ministry of Culture;
(i) Ministry of Science, Technology and the Environment;
(j) Ministry of Internal Trade;
k) Cuban Radio and Television Institute;
(l) AZCUBA Business Group.
ARTICLE 81.-For the calculation of the Territorial Contribution for Local Development during 2014, a tax rate of one percent (1 percent) will be applied on gross income from sales of goods or services that obtain the companies themselves and their establishments in each territory.
ARTICLE 82-This Territorial Contribution is not applicable in 2014 in:
(a) Establishment of national companies that, after approval in the Plan of the Economy, begin or execute in 2014 the process of constructive investments of repair or maintenance capital.
(b) Agricultural production cooperatives and the basic units of cooperative production.
(c) the establishments of joint ventures, wholly foreign capital and contracts of international economic association.
GENERAL PROVISIONS
FIRST: State agencies and boards of directors of the provincial and municipal assemblies of the People's Power, approve and implement the scheduled budgetary checks on the entities that are subordinate to them or adscriptas.
SECOND: The Office of the National Tax Administration organizes and executes the control actions and actions aimed at establishing the discipline in the payment of taxes and other non-tax revenues, both natural and legal persons.
SPECIAL PROVISIONS
FIRST: Taking into account the graduality in the implementation of Law No. 113 "of the Tax System", the following taxes will not apply in 2014:
- Taxes on the wholesale sales of goods.
- Property Tax and Possession of Agricultural Lands.
- Tax on the Property of the Housing and Solares Yermos.
SECOND: For foreign investment and businesses that develop in the Special Area of Development of the Mariel, the special systems of taxation provided for in the legislation in force for such purposes apply.
THIRD: In accordance with the gradual implementation of Law No. 113 "of the Tax System", the tax provisions of the Ministry of Finance and Prices, approved prior to its entry into force, remain in force on:
- (a) Sales tax for products in which the same is not regulated in accordance with the said Law.
- b) Tax on the Services for the provision of public accommodation and recreation services in Cuban pesos (CUP) and on the transmission of electrical energy.
- (c) Circulation tax on products for which the replacement of the product is not available in 2014.
FOURTH: The revenue and expenditure, at the different budgetary levels, shall be recorded in accordance with the accounting base and the time of its recognition, as provided by the Ministry of Finance and Prices and other provisions required to issue for such purposes.
QUINTA: The Ministry of Finance and Prices will report to the Council of Ministers on the results of the implementation of the State Budget at the end of the first half of the year.
SIXTH: The Minister of Finance and Prices is empowered to issue Sovereign Bonds of the Republic of Cuba, replacing the contracts signed with the Central Bank of Cuba and the Banco Popular de Ahorro, to finance the Fiscal Deficit of the year 2013, with a repayment term from one (1) to ten (10) years and an average interest rate of two and a half per cent (2.5 per cent) per year, in line with the terms and terms set out in those contracts.
FINAL PROVISIONS
FIRST: The Minister of Finance and Prices is empowered to dictate the additional provisions necessary to implement and ensure the best compliance with the provisions of this Law.
SECOND: It will be repealed as many laws and regulations are contrary to the provisions of this Law.
PUBLIQUID ESE in the Official Gazette of the Republic, for general knowledge.
DADA in the session hall of the National Assembly of People's Power, the Convention Palace, in the city of Havana, 20 days from December 2013.
