The province of Las Tunas has concluded its Affidavit Declaration and Tax Payment Campaign for the 2025 fiscal year, a process that involved thousands of taxpayers throughout the territory. Although the deadline was April 30, the figures from the National Tax Administration Office (ONAT) are not yet final.

Las Tunas, Cuba.– Yusdanis Ojeda Osoria, MSc and ONAT provincial director, explained that they are currently in the process of refining statistics and updating the list of taxpayers who have not yet fulfilled this civic obligation.

"94.9 percent of taxpayers complied. Generally speaking, this covers all those required to file during this period, including self-employed workers, social communicators, the arts sector, members of micro, small, and medium-sized enterprises (MSMEs), and employees of foreign branches," Ojeda Osoria pointed out.

The director highlighted that six municipalities achieved 100 percent compliance (Manatí, Puerto Padre, Jesús Menéndez, Majibacoa, Colombia, and Amancio). At the other end of the spectrum are Las Tunas and Jobabo, territories where delinquency exceeded one thousand taxpayers.

"In both cases, there is a significant impact on non-compliance among self-employed workers, although some usufructuaries also failed to meet this obligation," she specified.

When asked about the consequences for those who failed to file their sworn statement, the official was emphatic: it is considered a breach of formal duty, sanctioned by Decree 308, as amended by Decree 131 at the end of 2025.

This will be the first campaign in which a stricter penalty system is applied compared to previous periods.

"The fines to be imposed range from two thousand to forty thousand pesos. Considering the number of communication efforts carried out during the period, to prevent non-compliance, it's worth noting that the minimum amounts will not be imposed. They will exceed 14,000 pesos in all cases.”

However, there is room to reduce the penalty: those taxpayers who, having failed to comply, voluntarily go to the offices before being summoned will receive lower fines than the rest. “The penalty will be greater for those who wait for the National Tax Administration Office (ONAT) to contact them," she clarified.

Ojeda Osoria explained that the purpose of these penalties is not revenue collection, but rather educational and deterrent. "They are fundamentally related to promoting compliance with tax obligations by those taxpayers who did not comply on time and must rectify their behavior."