Tax System Law

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Document: Tax System Law
Type of document: Law
Date of issue: 04/08/1994
Number of Legal Instrument: Law No 73
Broadcaster: National Assembly of People's Power
Date of entry to the repository: 18/05/2016
Source:
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RICARDO ALARCON DE QUESADA , 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 its meeting of 4 August 1994, corresponding to the third regular session of the Fourth Legislature, has approved the following:

AS FOR: The National Assembly of People's Power in its First Extraordinary Session corresponding to the Fourth Legislature held on 1 and 2 May 1994; it agreed to entrust the government with the adoption of measures aimed at the financial consolidation that requires the country for its economic recovery.

AS REGARDS : Among the measures assessed was the gradual implementation of a new comprehensive tax system, which takes into account the indispensable elements of social justice, in order to protect the lower income layers, labour and production, and contributes to the reduction of excess liquidity.

AS FOR: It is a necessity to gradually create a tax consciousness in our population, which will enable us to understand the payment of taxes to the state as part of a social duty to cover the expenses incurred in order to satisfy the requirements of society.

AS FOR: The current tax legislation does not respond to the country's current needs, so it is necessary to establish gradually and with the required flexibility the tax provisions for which the new system is established tax.

BY TANT: The National Assembly of People's Power, in use of the powers conferred on it by Article 75 (b) of the Constitution of the Republic of Cuba, agrees to issue the following:

LAW 73

TAX SYSTEM LAW

TITLE I

GENERAL PROVISIONS

ARTICLE 1: This law aims to establish taxes and the general principles on which the tax system of the Republic of Cuba that is currently available will be supported.

ARTICLE 2: The tax system will be made up of taxes, taxes and contributions.

ARTICLE 3: The taxes must be established based on the principles of generality and equity of the tax burden, in accordance with the economic capacity of the persons required to satisfy them.

ARTICLE 4: The taxes, in addition to being a means of collecting income, must constitute instruments of general economic policy and respond to the demands of the economic-social development of the country.

ARTICLE 5: The taxes, whatever their nature and character shall be governed by:

1. (a) this Law:
2. (b) other laws laying down specific taxes;
3. (c) Its supplementary provisions and other tax regulations that the Ministry of Finance and Prices dictate, under the powers granted to them.

ARTICLE 6: They are subject to the tax system and are obliged to pay, as provided for in this Law:

1. a) The natural and legal persons of Cuban nationality; and
2. (b) foreign natural or legal persons, in compliance with a tax obligation generated in the territory of the Republic of Cuba.

ARTICLE 7: The income from activities developed, property or rights used economically in the Republic of Cuba is considered as a Cuban source.

ARTICLE 8: Subject to the payment of taxes, they must be registered in the Taxpayer Registry corresponding to their tax domicile.

ARTICLE 9: Taxpayers, retentors and responsible persons shall make payment of the taxes in the banking agencies corresponding to their tax addresses or in the offices authorized for that purpose, by means of the settlement and payment model that corresponds.

Article 10: The tax system in its application will take into account the general agreements and norms that are derived from international commitments that the Cuban state, both bilateral and multilateral, subscribe to.

ARTICLE 11: For the purposes of this Law and other tax laws, unless expressly stated otherwise, the following definitions shall apply:

1. a) Tribute, the pecuniary benefit that the State requires, by the rule of law, with the objective of obtaining resources for the fulfillment of its purposes.

Tributes may consist of taxes, fees and contributions.

1. (b) Tax, the tax required to pay, without specific consideration in order to satisfy social needs.
2. c) Rate, the tribute by which the obligation to pay receives a consideration of service or activity by the State.
3. (d) Contribution, the tribute to a specific destination, determined, which directly or indirectly benefits the obligation to pay.
4. (e) Imposable Base, the amount of the valuation of the act, legal business, activity or magnitudes taxed by the tax, on which the tax rate is applied.
5. (f) Impositive rate, the amount applied to the taxable amount to determine the amount of the tax, which may be in respect of hundreds or whole or decimal numbers.
6. (g) Natural person, the natural person with the capacity to be subject to tax rights and obligations.
7. (h) Legal persons, state-owned enterprises, cooperatives, social, political and mass organizations, civil and commercial companies, associations, organizations, foundations and other entities with the capacity to be the subject of rights and tax obligations.
8. (i) Taxpayer, natural or legal person, to whom the law imposes the obligation to pay.
9. (j) Retentor, the natural or legal person who, by virtue of his or her duties or business, is obliged to withhold the amount of a tax, levy or contribution for subsequent liquidation and income.

He is directly responsible for the tax obligation and once the withholding tax is made, he is the only person liable for the amount withheld and he responds to the taxpayer for the deductions made unduly or in excess and before the State by the non-settlement of the tax, rate or contribution, in the time and form established.

(k) Responsible, who without having the character of a taxpayer or a retentor, must, by express provision of the law, fulfil the obligations attributed to them.

(l) Exemption, the benefit of releasing the obligation to pay a particular tax.

(m) Bonification, the benefit of the reduction of the tax rate for the purposes of payment of a given tax.

n) Tax administration, is the public legal person responsible for the collection, control, supervision and collection of taxes.

(o) Registration of Contributors, books, notebooks or magnetic supports in the Tax Administration, in which all the persons required to pay by a tax law are registered.

(p) Fiscal Year, shall comprise a period of 12 months which may or may not coincide with the calendar year. The first fiscal year shall be the period starting from the date on which the subject is obliged to contribute and ends at the end of the financial year.

q) Jurada Declaration, is the document by which the determination of the tax liability by the taxpayer is made, who is obliged with the content and accuracy of the data recorded in it and can be sanctioned according to the law if presents it with inaccuracy, incomplete or fraudulent.

r) Permanent establishment, is any place of business in which it is partially or totally developed, business, commercial, industrial and exploration activities or extraction of mineral resources. Branches and offices shall also be understood as permanent establishments.

TITLE II OF TAXES

CHAPTER I

OF THE PROFIT TAX

ARTICLE 12: A tax on profits is established to which legal persons, Cuban or foreign, whatever their form of organization or property regime, are obliged to dedicate themselves in the national territory to the exercise of commercial, industrial, constructive, financial, agricultural, fisheries, services, mining or extractive activities in general and any other lucrative activities.

The Cuban legal persons are obliged to pay this tax for all their profits, whatever the country of origin of the same and the foreign legal persons for the profits obtained in the national territory.

Profits obtained and taxed abroad by Cuban legal persons shall be deducted according to the rules established for such purposes.

ARTICLE 13: It is understood that a legal person is taxed with the income tax provided that it has in the Republic of Cuba permanent establishment, fixed local business or representation to hire in name and on behalf of its company.

ARTICLE 14: The persons referred to in Articles 12 and 13 shall pay the tax by applying a tax rate of thirty-five percent (35%) on their net taxable income.

ARTICLE 15: When, due to the characteristics that the form of organization of the legal person does not allow the determination in a fehaciente way and to the full satisfaction of the net profits obtained, for the calculation of the tax on In this case, the Minister of Finance and Prices shall determine in this case that the legal person pays a gross income tax and shall establish the applicable indices.

ARTICLE 16: The payment of the tax on profits shall be made by filing the affidavit in the bank agency corresponding to the address of the taxpayer or in the office entitled to the effect, within the following quarter to the maturity of the tax period.

The legal persons subject to this tax will make partial payments within the term to be established, on the net taxable income. At the end of the fiscal year, the tax will have to be settled and paid.

CHAPTER II

OF THE PERSONAL INCOME TAX

ARTICLE 17: A tax is established that taxes income on natural persons.

The natural persons of Cuba are subject to this tax for all their income, regardless of the country of origin of the same and the foreign nationals who remain for more than one hundred and eighty days (180) in national territory, within the same fiscal year.

The payment of this tax shall be made, as appropriate, in national currency or in foreign currency.

ARTICLE 18: It is established as a general principle that all income, including the salary, in proportion to its value, is unavoidable.

For the purposes of this law, the tax base is constituted by the following revenue:

1. (a) income from commercial activities: the income obtained from the personal work and the income of his or her family or salaried staff in the cases they come from. It includes the activities of self-employment and the development of intellectual, artistic, and manual or physical activities in general, whether they are of creation, reproduction, interpretation, application of knowledge and skills;
2. (b) returns on capital: income earned by dividends and shares in profits of undertakings, as well as by leasing of movable and immovable property on their property or possession;
3. (c) in the case of freely convertible currency income including those from wages and pensions; and
4. (d) other sources, not described above, that generate income, in cash or in kind, to be taxed.

ARTICLE 19: Not taxed on personal income tax:

1. (a) remittances of family support received from abroad;
2. (b) the remuneration of foreign diplomatic and consular officials accredited in the Republic of Cuba, received from their respective governments, when there is reciprocity in the treatment of Cuban diplomatic and consular officials established in those countries;
3. (c) the remuneration received by foreign officials from representatives of international organizations from which the Republic of Cuba is a party; and
4. (d) donations made to the Cuban State or to non-profit institutions.

ARTICLE 20: The taxable persons are obliged to present a Jurada Declaration of Income, received during each year, except for cases that liquidate and pay for retention.

CHAPTER III

OF THE SALES TAX.

ARTICLE 21: A tax on goods intended for use and consumption that are the subject of sale, imported or produced, in whole or in part in Cuba, is imposed on one occasion.

This tax will, in part, replace the current Circulation Tax.

ARTICLE 22: Importers, producers or distributors of the goods taxed by the same are subject to the tax.

ARTICLE 23: The consumer goods which constitute raw material for the industry or when they are intended for export are exempted from this tax.

CHAPTER IV

OF EXCISE DUTY ON PRODUCTS

ARTICLE 24: A tax is imposed on goods intended for use and consumption to be determined, except where their purpose is export, being taxed only once within the national territory.

This tax will replace, together with the Sales Tax, the current Circulation Tax.

ARTICLE 25: These are the subject of this tax, the producers, importers and distributors of goods taxed by it, as it is more convenient and adjusted to the provisions of the previous article.

ARTICLE 26: Goods taxed by this tax are alcoholic beverages, cigars, tobacco, fuel, motor vehicles, household appliances and suntuary articles.

CHAPTER V

OF THE TAX ON PUBLIC SERVICES

ARTICLE 27: A tax on public telephone, cable and radio-graphic services, electricity, water, transport, dining, accommodation and recreation, as well as other services provided in the territory, is established. national.

ARTICLE 28: The natural and legal persons who provide the services taxed with this tax are subject to this tax.

CHAPTER VI

OF THE TAX ON THE OWNERSHIP OR POSSESSION OF CERTAIN GOODS

ARTICLE 29: A tax on the property of the dwellings, sunsets, rustic estates and boats is established, to which natural and legal persons, Cuban or foreign, owners or holders of such goods, will be obliged, located in the national territory.

ARTICLE 30: A tax on the ownership or possession of the idle land is established, which is unjustifiably not exploited, to which natural and legal persons are obliged without prejudice to the application of the special legislation which regulates the sanctions for the negligent abandonment of the land or its poor use.

ARTICLE 31: The subjects referred to in Articles 29 and 30 shall be taxed annually on the basis of the valuation rules established by the Minister of Finance and Prices, heard by the corresponding bodies, to determine the tax bases of such tax and the tax rates which, including exemptions and bonuses, come from.

CHAPTER VII

OF THE LAND TRANSPORT TAX

ARTICLE 32: A tax is established that taxes the ownership or possession of motor vehicles and animal traction vehicles for land transport.

ARTICLE 33: This tax will be paid annually, by the owner or holder, on the date established by the Ministry of Finance and Prices and applying the tax rates listed in Annex No. 1 that accompanies this law.

CHAPTER VIII

OF THE TAX ON THE TRANSFER OF GOODS AND INHERITANCES

ARTICLE 34: A tax is imposed that taxes the transmissions of real estate and movable property subject to public registration or notarial deed, rights, adjudications, donations and inheritances.

ARTICLE 35: They are subject to this tax:

1. (a) the successful tenderers of goods and rights of any kind;
2. (b) the donors, legal persons and heirs of any kind of property;
3. (c) the permutants;
4. (d) the transferee of rights; and
5. (e) any other subject who carries out or intervenes in taxable acts or contracts.

ARTICLE 36: These are acts and contracts taxed by this tax:

1. (a) the transfer of ownership of immovable property, movable property or any other right on immovable property, which is effected by a notarial document;
2. (b) the award for the payment of the debts;
3. (c) the award of shares, which shall be verified by the dissolution of the matrimonial property community;
4. (d) housing swaps; and
5. (e) the transfer of goods and rights of all kinds to inheritance, legacy or donation.

ARTICLE 37: The tax rate for the acts and contracts referred to in points (a) and (b) of the preceding article shall be 4% (4%) of the value of the property or right to be acquired.

ARTICLE 38: The tax rate for permutas will be two percent (2%) on the value of the good that each permutant acquires.

ARTICLE 39: The adjudications to be awarded by the spouses for the extinction of the marriage, either by death or declaration of presumption of death, by divorce or resulting from the recognition of the non-formalized marriage, shall pay one percent (1 %).

ARTICLE 40: The awards for inheritances, legacies, improvements or donations of any kind of good or right, serving on the basis of the aliquot portion corresponding to each heir, shall be taxed according to the scales listed in Annex No. 2 accompanies this Law.

CHAPTER IX

OF THE TAX ON DOCUMENTS

ARTICLE 41: A tax on documents, to be paid, is established by fixing stamp stamps.

ARTICLE 42: Natural or legal persons, who request or obtain documents taxed with this tax, are subject to this tax.

ARTICLE 43: Stamp stamps, through which this tax will be paid, will be fixed in the taxed document and will be cancelled at the opportunity that is legally established.

ARTICLE 44: The tax in question will have the taxable bases and the types of charges listed in Annex No. 3 that accompany this law, which may be modified or included new documents by the Minister of Finance and Prices.

CHAPTER X

OF THE TAX FOR THE USE OF THE LABOUR FORCE

ARTICLE 45: A tax is imposed for the use of the salaried labor force, which will be paid by all natural and legal persons, Cuban or foreign.

ARTICLE 46: The tax base of this tax is the totality of the wages, salaries, rewards and other remuneration that the taxable persons pay to their employees.

ARTICLE 47: The tax rate of this tax is 25% (25%) and will apply to the base referred to in the previous article.

ARTICLE 48: Legal persons who are or act as employees of labor force shall be considered to be the retentors of this tax.

ARTICLE 49: When the legal persons prove to be satisfied and to the satisfaction of the Minister of Finance and Prices that the payment of this tax, after fulfilling the other tax obligations established in this Law, makes the the results of its management in the fiscal year are negatively reversed, the mentioned Minister is empowered to grant the exemptions or bonuses that are so required.

CHAPTER XI

OF THE TAX ON THE USE OR EXPLOITATION OF NATURAL RESOURCES AND FOR THE PROTECTION OF THE ENVIRONMENT

ARTICLE 50: A tax is established for the use or exploitation of natural resources and for the protection of the environment.

ARTICLE 51: Natural or legal persons, Cuban or foreign, who use or relate in any way to the use and exploitation of a natural resource in the national territory are subject to this tax.

ARTICLE 52: The Minister of Finance and Prices is empowered to establish the taxable bases, tax rates and procedures for the payment of this tax, as well as to grant the relevant exemptions and bonuses; Minister of Science, Technology and Environment.

TITLE III OF THE CONTRIBUTIONS

CHAPTER I

OF THE CONTRIBUTION TO SOCIAL SECURITY

ARTICLE 53: A contribution to social security shall be established to which all entities employing the beneficiaries of the social security system shall be obliged.

ARTICLE 54: The tax rates of this contribution shall be those that are determined annually in the Law of the State Budget, and shall be calculated on the basis of wages, salaries, wages or any other form of remuneration for work accrued by employees of the entities employing or using salaried staff.

ARTICLE 55: The payment of this contribution shall be made by the subjects of the latter, according to the procedure established by the Ministry of Finance and Prices.

ARTICLE 56: A special contribution is made in principle for workers who benefit from social security.

The tax base and the tax rates of this contribution will be established by the special legislation on this subject.

TITLE IV OF THE RATE

CHAPTER I

OF THE RATE RATE

ARTICLE 57: A toll fee is established, at which payment, in national currency or in foreign currency, all drivers, Cubans or foreigners, of motor vehicles of land transport that circulate on the road sections taxed for this tribute.

ARTICLE 58: The Minister of Finance and Prices will establish in coordination with the Minister of Transport the amount of the toll rate and the sections of roads taxed, as well as the procedure for the payment of this fee.

ARTICLE 59: The payment of this fee shall be made in the places authorized for these purposes and in the form established by the Minister of Finance and Prices.

CHAPTER II

OF THE FEE FOR AIRPORT SERVICES TO PASSENGERS.

ARTICLE 60: A fee is established for the use of the services and facilities of the national airports authorized for the international air transport of passengers.

ARTICLE 61: The payment of this fee will be made directly by the passengers of international flights when they leave from a national airport to another foreigner, in freely convertible currency.

ARTICLE 62: The amount of the fee for each passenger and the procedure for their payment will be established by the Ministry of Finance and Prices, heard the opinion of the Institute of Civil Aeronautics of Cuba and other agencies linked to the air traffic The international community.

ARTICLE 63: It is exempt from the payment of the said fee to the passengers who do not leave the airport and those who depart from the national territory after a forced arrival of the aircraft that brought them to the national territory.

CHAPTER III

OF THE RATE FOR ADVERTISING AND COMMERCIAL PROPAGANDA

ARTICLE 64: A fee is established for the use of assets of the municipality and other goods located within the municipal district, for advertisements or commercial propaganda in public or private spaces with public projection, payable in national currency or in foreign currency.

The municipal patrimony, for the purposes of this Law, is constituted by the set of goods under the jurisdiction of the municipal government and those of common use or expressly intended to satisfy a public demand.

ARTICLE 65: All natural or legal persons, Cuban or foreign, who place plates, posters, posters, signs, billboards, billboards and other advertisements or similar items, are subject to the tax entered in the previous article of propaganda and commercial advertising.

ARTICLE 66: The location of the advertisements within the municipal district shall require approval by the relevant bodies and in the event of not being a good of the municipal patrimony, it shall also require the approval of the authority or the administrators, managers, representatives or owners of the same.

TRANSITIONAL ARRANGEMENT

UNICA : Until the taxes that are established by this Law are established, the currently established ones will remain in force.

FINAL PROVISIONS

FIRST : The provisions of this Law shall enter into force as follows:

1994. a) The Tax on Personal Income, on Documents and Fees for the Radication of Announcements and Commercial Propaganda and for the Delivery of the Services of Airports to Passengers will take effect from the first of October 1994.
1995. b) Taxes on Public Services, Property or Possession of Certain Goods, Land Transportation, Transmission of Goods and Heritage and the Rate for Peaje will enter into force in 1995.
1996. c) The Tax for the Use and Use of Natural Resources and for the Conservation of the Environment will enter into force in 1995.
1997. (d) The Contribution to Social Security, except as referred to in Article 56 of this Law, shall enter into force on 1 January 1995.
1998. e) The Tax for the Use of the Work Force and the Tax on Utilities will begin to be applied in a gradual manner to the legal persons, starting from the entry into force of this Law, progressively replacing the tax system which currently regulates them.
1999. (f) The Sales Tax and the Special Tax on Products will replace, when the economic conditions so advise, the current Circulation Tax.

SECOND : It is excluded from the provisions of this Law to the subjects of Decree-Law No. 50, on economic association between Cuban and foreign entities, of 15 February 1982, who will continue to be governed by the aforementioned legal text.

THIRD: The tax rates established for each tax in this Law may be modified on the basis of agreements signed or guaranteed by the Cuban State, in the case of activities that are jointly developed by legal entities. (a) Cuban and foreign nationals who involve goods or rights used economically in third countries taking into account the provisions of Article 10 of this Law and which are not included in the Decree-Law 50 of 15 February 1982.

In the case of sectors in which the exploitation of natural resources, renewable or not, will be possible, the tax rate, the income tax, can be increased by decision of the Executive Committee of the Council of Ministers. In this case, the tax rate may be increased by up to 50% according to the natural resource concerned.

FOURTH: The agricultural sector will enjoy a special tax system, with the following characteristics:

a) The Agricultural Production Cooperatives, the Basic Cooperative Production Units, the Small Farmers and the State Agricultural Production Units, are excluded from paying the tax for the use of the labor force, in the cases of its permanent members and authorized contractors and students. By the work force mobilized in support of these entities, they shall pay the tax in accordance with the provisions laid down by the Ministry of Finance and Prices for these purposes.

(b) The Agricultural Production Cooperatives and the Basic Cooperative Production Units of lower income shall be exempt from the payment of the income tax, in accordance with the provisions of the Ministry of Finance and Prices that regulate such exemptions, in proportion to the actual income per capita to be received by its members.

(c) The members of the Agricultural Production Cooperatives and the Basic Cooperative Production Units shall deduct from the personal income tax the income earned on the basis of the profits they receive from these entities.

(d) This special scheme may additionally be subject to subsidies according to the characteristics of each territory, crop or organisation, in order to encourage additional production incentives.

QUINTA: The Minister of Finance and Prices is empowered, when economic and social circumstances in his judgment so advise, to:

(a) grant total, partial, permanent or temporary exemptions and allowances;

(b) to establish tax bases and tax rates in a progressive or non-progressive manner;

(c) establish which costs are deductible for the purposes of payment of the various taxes;

(d) the rules for the assessment and definition of the taxable bases; and

(e) the forms and procedures for the calculation, payment and settlement of taxes.

SIXTH: The Council of Ministers or its Executive Committee is empowered to dictate how many regulatory provisions are necessary for the purpose of perceiving, administering, controlling and supervising the taxes provided by this law, as well as establishing the the administrative infringement procedure and the way in which the affected subjects are to be established as a result of the application of this law.

SEVENTH: Any legal or regulatory provisions are repealed with no effect or legal value, and they are contrary to what is established by this Law.

This Law will begin to apply from its publication in the Official Gazette of the Republic, except in cases that expressly set another date in the Law itself.

DADA in the session hall of the National Assembly of People's Power, the Palace of the Conventions, on the four days of August, one thousand nine hundred and ninety-four.

The tax rates referred to in Article 33 are as follows:

1-For the purposes of this tax, the vehicles taxed are classified as:

'A': passenger vehicles

'B' means vehicles for loading

'C' means vehicles for special services; and

'D': vehicles of animal traction

2-For vehicles falling within the classification 'A', the following tax rate shall be taxed:

15. a) Motos, motorcycles, snowmobile and similar for the transport of persons exclusively: ............................... $15.00.

When equipped with a side cart or attached bed, they will be taxed ........................................... $20.00.

35. (b) One-to-five-seat car having a wheelbase up to 318 centimetres measured from centre to axle centre: .................................................. $35.00.

50. (c) Cars of six or more seats and having a distance between axles of 318 or more centimetres, measured from centre to axle centre: .................................................. $50.00.

60. d) Vehicles dedicated to the transportation of or to the service of passengers, known by bus, guagua or bus: ... $60.00.

3-Vehicles falling within the classification 'B', including self-lorries and their razings or scrapes, whatever their tonnage, shall be taxed according to the following scale:

Lorries and trucks equipped with pneumatic gums:

20. (a) where the gross weight does not exceed one tonne, including motorcycles, snowmobile or similar intended for the carriage of goods: ............................................. $20.00.

50. (b) when its gross weight is more than one to two tonnes: ........................................ $50.00.

60. (c) when its gross weight is between more than two and up to five tonnes: ....................................... $60.00.

60. (d) when its gross weight is between more than five and up to 10 tons: $60.00 per truck, plus $15.00 per tonne or fraction.

200. e) when its gross weight is between more than ten and up to forty tons, $200.00 pesos per truck, plus $15.00 pesos for each ton or fraction

200. f) when its gross weight exceeds forty tons, $200.00 pesos per truck, plus $20.00 pesos per ton or fraction.

1. (g) tractors and tractors shall be taxed independently according to the tonnage they represent in each classification, as if they were lorries.

4-Vehicles falling within the classification 'C' shall be taxed according to the following scale:

4. a) humanitarians: The vehicles used by the nursing homes and humanitarian institutions, for their charitable purposes: $4.00.

30. b) ambulances: .......................................... $30.00.

36. (c) funeral services: vehicles for the use of funeral homes and other auxiliary services ................................... $36.00

5-Vehicles falling within the classification "D" shall be taxed according to the tax rates which are subsequently established in accordance with this law.

ANNEX No. 2

The scales referred to in Article 40 are as follows:

1) Between ascending and descending and between spouses by the hereditary portion.

a) ...................... up to $1 000 Exenta

(b) .............. From 1 001 to 5 000 2%

(c) .............. From 5 001 to 15 000 3%

(d) ............. From 15 001 to 30 000 5%

(e) ............. From 30 001 to 50 000 7%

f) ............. From 50 001 to 100 000 10%

(g) ............ From 100 001 to 250 000 13%

(h) ............ From 250 001 to 500 000 16%

(i) ............ From 500 001 to 750 000 19%

(j) ............ From 750 001 to 1 000 000 22%

(k) .......... From 1 000 001 onwards 25%

A reduction in the amount of the tax is granted to heirs who are unfit to work and who are economically dependent on the deceased, over 60 years of age and those declared judicially incapable, provided that the inherited share of the exceeds $50 000 and provided that they do not have other goods the value of which exceeds that quota, in the following form:

Unfit for work and dependents

of the causative .................... 25%

Those declared judicially incapacitated ..... 25%

Those over 60 years old ......................... 20%

2) Among brothers.

a) .................... up to 5 000 4%

(b) .............. From 5 001 to 15 000 6%

(c) ............. From 15 001 to 30 000 8%

(d) ............. From 30 001 to 50 000 10%

(e) ............. From 50 001 to 100 000 14%

(f) ............ From 100 001 to 250 000 18%

(g) ............ From 250 001 to 500 000 22%

(h) ............ 500 001 to 750 000 26%

(i) ............ From 750 001 to 1 000 000 30%

(j) .......... From 1 000 001 onwards 35%

3) Between uncles and nephews.

1. a) .................... up to 5 000 8%
2. (b) .............. From 5 001 to 15 000 12%
3. (c) ............. From 15 001 to 30 000 16%
4. (d) ............. From 30 001 to 50 000 20%
5. (e) ............. From 50 001 to 100 000 25%
6. (f) ............ From 100 001 to 250 000 30%
7. (g) ............ From 250 001 to 500 000 35%
8. (h) ............ 500 001 to 750 000 40%
9. (i) ............ From 750 001 to 1 000 000 45%
10. (j) .......... From 1 000 001 onwards 50%

4) Among collateral that exceed the third degree, between related and foreign.

1. a) .................... up to 5 000 14%
2. (b) .............. From 5 001 to 15 000 19%
3. (c) ............. From 15 001 to 30 000 24%
4. (d) ............. From 30 001 to 50 000 29%
5. (e) ............. From 50 001 to 100 000 35%
6. (f) ............ From 100 001 to 250 000 41%
7. (g) ............ From 250 001 to 500 000 47%
8. (h) ............ 500 001 to 750 000 53%
9. (i) ............ From 750 001 to 1 000 000 60%
10. (j) .......... From 1 000 001 onwards 65%

ANNEX No. 3

The tax in question referred to in Article 44 shall apply to the taxable bases and the types of charges set out below:

1. Documents dealt with in the Civil Registry Offices.

-Certifications.

(a) of birth 00

(b) of marriage 00

(c) of death 00

(d) of the minutes of citizenship 00

(e) literal certifications 00

(f) certification of legal capacity to supply

Overseas effects 10.00

(g) any other not specified above

is based on marginal entries or entries,

resulting from the books and documents of the

Mentioned records 5.00

-Formalities.

(a) requests for change, addition or deletion

Name and name 20.00

b) error case 00

c) affidavit for changes of name 00

(d) authorisation to marry 00

(e) registration file outside the end of 00

2. Documents dealt with in the offices of the Register of Acts of Last Will, Declaratory of Heirs and Marriage.

a) of acts of last will 00

(b) declaratory of heirs 00

(c) of matrimonial property

3. Documents processed in the Register of Sanctioned.

a) certification of criminal records 00

b) record of cancellation of criminal records 00

4. Documents processed in the Register of Associations.

(a) application for registration or re-registration 00

(b) application for the legal non-existence of a 10.00 association

c) literal certification of registration 00

(d) any other certification 00

(e) any other request 00

5. Notarial documents.

(a) matrices of scripture or notarial acts 00

b) notarial testimonials by exhibition 00

(c) other legalisations and notarial certificates 00

(d) copies of documents and notarial matrices 00

6. Applications in relation to the Meat of Identity.

(a) duplicate of identity card 00

b) duplicate card of less 00

(c) triplicate and successive consignments of identity cards for loss or loss

(d) requests for withdrawal 00

e) lower card 1era 00

(f) to 16-year-olds 00

(g) changes of address 00

7. Applications in relation to passports.

(a) individual current passport 00

(b) family current passport 00

(c) for each year of renewal or extension of an individual or family current passport. 10.00

8. Driving licence applications.

(a) initial application (for each class of licence) 00

(b) renewal (for each class of licence) 00

(c) duplicate by loss or deterioration (for each class of licence) 20.00

(d) change of address 00

9. Applications in connection with the Registration of Motor Vehicles.

(a) initial registration 00

(b) transfer 00

(c) re-registration 00

(d) change of the plate, of the circulation or of both 10.00

(e) duplicate by loss or deterioration of circulation 15.00

(f) duplicate by loss or deterioration of sheet 3

(g) any other application not taxed before 00

10. Applications for arms licenses (for each weapon).

(a) initial application 00

(b) renewal 00

(c) duplicate 00

11. Procedures related to the General Housing Law, and documents relating to urban or solar buildings.

(a) Duplicate by means of a literal certification of a title or contract of title of property of the dwelling. 15.00

(b) Accreditation certificates of:

-affidavits on titles of property 5.00

-certificates of free use of rooms 5.00

(c) Application for authorization to purchase or donate homes or solar homes

(d) Accreditation of documents in the basic file of:

-resolutions 5.00

-contracts for the award of dwellings 5.00

-of other documents 5.00

(e) Accreditation certificates of:

-domain registrations of plots of land 5.00

-documents which are in the case of

former owners 5.00

-certificates of total payment of mortgages 5.00

-other documents which are in the

Mortgage files 5.00

(f) Duplicates of cashing talonaries 00

(g) Other procedures relating to housing:

-urban real estate swaps (payable by each of the interested parties) 20.00

-transfer of rights to urban housing 10

-disputes 10

-housing breakdowns 10 a.m.

-recognition of the right to immovable property

urban 10.00

-any application or writing that promotes a file on claims for rights or obligations in relation to housing or solar energy

h) Request for special permission to conclude contracts for leases of dwellings or rooms in geographical areas for tourism, for each lease 40.00

i) Registration of the Property of Housing and

Solar Yermos

-registration 30.00

-literal certification of the registration

in the Registry 20.00

-any other certification or document which

issue the Registry 5.00

12. In relation to the records of the Property, of the Mercantile Societies, of ships and others.

(a) application and registration 00

(b) application and issue of registration certificate 30.00

(c) written submissions of other documents 00

13. Legalizations of signatures in the Ministry of Foreign Affairs.

(a) documents to have legal effects outside the national territory:

-Documents of study, notarial and court judgments 40.00

-other official documents 20.00

(b) official documents to have legal effects in the national territory, issued by

foreign diplomatic or consular officials accredited in Cuba 20.00

(c) documents to have legal effects in the national territory, granted to Cuban diplomatic or consular officials, or certified or legalized by them;

14. Voluntary insurance policies.

a) subscription 00

(b) renewal 00

15. Duplicates, by means of certifications, of payments

made to the State Budget, for loss or loss of the original document 5.00

16. Pleadings, defence and appeals and appeals brought before the courts in civil or administrative matters, except for the production of food and for the promotion of State entities 10, 10

17. Formalities performed in the case of Port capitanies:

(a) certificates of entry and exit to port of foreign vessel, except those which are subject to chartering contracts in their different modalities 35.00

(b) certifications and legalizations of documents issued to individuals, nationals or foreigners, relating to navigation and vessel 5.00

(c) certificates for the transfer of ownership of private, domestic or foreign vessels 55.00

(d) certificates for registration of registration of private, domestic or foreign vessels 25.00

(e) certification of the updating of registration of private, domestic or foreign vessels 3

(f) permits for the construction of vessels to private individuals, nationals or foreigners 55.00

(g) permits for the repair of minor vessels to private individuals, nationals or foreigners 25.00

(h) permits for the unnavigated transfer of private vessels of national or foreign 15.00

18. Amillaration certification 5.00

19. Technical opinions, issued at the request of individuals, by the addresses of Architecture and Urbanism of the municipal organs of the People's Power 5.00

20. Licenses for the construction of houses issued to individuals by the addresses of Architecture and Urbanism of the municipal organs of the People's Power:

(a) for extension, refurbishment or construction of up to 60 square metres 10.00

(b) for extension or construction of more than 60 square metres

(c) authorisations for supplementary works 00

21. Licences and certificates issued, re-issued or renewed by the Ministry of Communications:

(a) licences for radio-amateur stations 00

(b) certificates of radio-amateur capacity 00

(c) certificate of radiotelegrist 00

(d) radio-telephone certificates 00

22. Documents relating to migration formalities payable in freely convertible currency

a) certification of migratory movements 00

(b) applications for meat from foreigners or persons without citizenship

-initial delivery 10.00

-for deterioration 10.00

-loss or loss by:

-first time 20.00

-subsequent losses 30.00

c) changes in migratory classification

-of any category to permanent residents 40.00

(d) applications for:

-permission to reside abroad 80.00

-permission for emigration 20.00

-travel permit abroad for business

personal 50.00

(e) extension certificates and records of stays:

-extension of permits to travel abroad, and permits to reside abroad 15.00

-extension of the permits granted for emigration and which have expired at 10 a.m.

-extension of permits for immigration and travel permits to Cuba 10.00

-extension of stay (foreign) 25.00

f) visa application (special cases) 00

(g) citizenship or foreign certificates 00

(h) citizenship procedures:

-acquisition 20.00

-loss 75.00

-recovery 40.00

23. Certificates issued by the Registry of Contributors 10

24. Certifications issued by the Land Tenure Registry of the Ministry of Agriculture 5.00

25. Documents related to the MINFAR

-Documents related to the Military Register

-Certificate on the provision of active military service. 5.00

-Certificate accrediting the situation of the citizen regarding the military service. 5.00

26. Documents related to Decorations and Distances

-Duplicate certification of Decorations 5.00

27. Documents related to the MINBAS

-Request for mining concessions 30.00

28. Request for Replicate of Supply Book 15.00

29. Requests to the courts for literal copies of criminal sentences

a) For each certification sheet 00