All income obtained during 2023 must be declared.

The Affidavit Declaration and Tax Payment Campaign 2024 began on 8 January and runs until 30 April, and consists of the payment of personal income taxes for individuals and usufructuaries.

Las Tunas, Cuba.- Idalkis Bruzón, communications specialist at the National Tax Administration Office (ONAT in Spanish) in Las Tunas, told our press that more than 24,000 individuals and more than 7,000 usufructuaries in the province are obliged to file a tax return. Taxpayers should be aware that the tax is due in 2023 and all income obtained during that period must be declared, and the DJ must not have any erasures; it must be printed in ink or printed out.

The campaign for the land transport tax - popularly known as the "badge payment" -also began on 8 January and will continue until 30 September-, where every vehicle owner must make an annual contribution, taking into account the characteristics of the vehicle, for example, the tonnage and capacity depending on its use.

"In addition to all this process, there is also the profit tax campaign, which also started this month and will continue until 30 March, where companies must declare the profits they made during the past year and pay the tax."

"Concerning this declaration, if the payment is made in less time than established, the Ministry of Finance and Prices grants a five percent discount on the amount to be paid in the DJ, and likewise, if the payment is made through an electronic gateway, a discount is obtained."

Likewise, all members of MSMEs must pay the tax on dividends obtained from the exercise of the activity. The tax forms required to pay these taxes are available on the ONAT tax portal.

"Artists who submit their DJ must include all withholdings made by their governing body, depending on the activity they have carried out. In addition, they must apply for a refund because they must know how much the DJ will refund.

To hand in the DJ, the provincial ONAT office has set up a mailbox where you can also drop off this important documentation. The staff of this office will be working until 4:00 in the afternoon.

The delivery can be done digitally as long as the taxpayer has a digital signature because this is the way it is established in the country.