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Regulations governing the tax on gross income law No. 73, on the Tax System, dated August 4, 1994

, establishes that — when due to the characteristics and the form of organization of the juridical person — it is not possible to reliably and fully satisfactorily determine its net profits, in order to calculate the corresponding tax according to law, the minister of Finance and Prices will decide that the juridical person pay tax on its gross income, and will set the rates to be applied. The above-mentioned Law authorizes the same minister —when, in his opinion, economic and social circumstances make it advisable — to establish the basis and the rates applicable, in a progressive scale or not, which expenses will be deductible with reference to payment of the different taxes, the rules for the evaluation and definition of the basis of taxation and the forms and procedures for the calculation, payment and liquidation of the taxes. Taking all the above into account, the Ministry of Finance and Prices dictated Resolution 20 on June 24, 1998. This resolution regulates the tax on gross income to be applied; according to what are legally established, to Cuban or foreign legal persons permanently established in the national territory, when it may not be possible to determine the net profits obtained by them. This Resolution applies in the case of entities that do not keep a complete accounting record of their operations or in which the calculation of the tax on profits may not be possible to determine clearly, or in those entities that, although their social purpose is not to carry out lucrative activities, obtain an income as a result of them. It will also apply in the case of legal persons with unreliable accounting results, in which case the corresponding Tax Administration Office may presume the income obtained and make the calculation and determination of the amount of tax to be paid. The application of Resolution 20 on income obtained from lucrative activities will be carried out independently of the form of organization or the social purpose of the corresponding entity. For the purposes of Resolution 20, gross income will be understood as the total amount of income obtained by those subject to this tax, regardless of their having been received during or before the period as well as those which, not having been considered in previous periods, are determined or received during the period in question.

 

LEGISLATION
The taxable base for this tax is the total gross income obtained by the subjects during the corresponding tax period, without any kind of deduction except returns on sales documentarily accredited. Those subject to the tax to which this Resolution refers, will apply to their taxable base the tax rates applicable to their economic activities, in accordance to the prevailing Nomenclature of Economic Activities shown on the accompanying Table. When the same subject carries out activities subject to different tax rates, he will pay the tax for each of the activities practiced. If it may not be possible to do this separately, the tax rate applicable to the activity producing the largest income will be applied on the total income. The payment of the tax on gross income will be made in the currency in which the taxpayer realizes his operations. If both national and freely-convertible currency is used indistinctly, it will be paid in the same proportion in which they form part of the total income. Payment must be made within the ten days following the month to which the income corresponds, at bank agencies or other facilities prepared for this purpose, as it may correspond, depending on the fiscal domicile of the taxpayer. Notwithstanding this, the National Tax Administration Office, taking into account the characteristics of the activity carried out, may approve, upon request of the taxpayer, quarterly payments of the tax, subject to terms and conditions that will be established to this effect. When the conditions that led to their paying the tax on gross income have changed, and the juridical persons to which this Resolution refers can demonstrate to the Tax Administration Office the net profits obtained, they will request from the Head of said Office authorization to pay the Tax on Profits. If payment of the Profit Tax is authorized, it will begin to apply beginning with the year immediately following that of the authorization. It should be remembered that, upon expiration of the time granted for voluntary payment of the tax, morose taxpayers will have to pay the surcharge for the delay as well as the penalties applicable in their case established by current tax legislation.

Tax rates on economic activities
Economic activity - Tax rate (%)
01 Agriculture, Cattle raising, Hunting and Forestry ... 2.0
02 Fishing ... 2.0
03 Exploitation of Mines and Quarries ... 5.0
10 Extraction of crude oil and natural gas
1020 Services related to the extraction of oil and gas, except prospecting ... 9.0
04 Sugar Industry ... 2.0
05 Manufacturing industries (except the Sugar Industry) ... 5.0
15 Elaboration of foodstuffs ... 3.0
19 Textile manufacturing ... 7.0
20 Clothing manufacturing ... 7.0
21 Leather processing and manufacture of leather goods ... 7.0
24 Publication, printing and reproduction of recordings ... 8.0
06 Other manufacturing industries (except sugar) ...6.5
07 Supply of electricity, gas and water ... 4.0
08 Building ... 4.0
09 Commerce; repair of personal belongings:
50 Sale, maintenance and repair of automotive vehicles; sale of fuel for automotive vehicles ... 5.0
51 Wholesale commerce and on commission ... 5.0
5120 Wholesale of agricultural products ... 2.0
5121 Wholesale of foodstuffs ... 2.0
5122 Wholesale of liquors and tobacco ... 4.0
5123 Wholesale of textile products, garments and footwear ... 3.0
5131 Wholesale of other household goods ... 4.0
5132 Wholesale of medicines and medical and orthopedic articles ... 1.0
5143 Wholesale of building materials and hardware ... 3.0
5149 Wholesale of other raw materials and recovered materials ... 3.0
53 Retail sales; repair of personal belongings and household goods ... 3.0
10 Hotels and restaurants:
55 Hotels ... 5.0
56 Restaurants, cafeterias and dining rooms ... 4.5
11 Transportation, Storage and Communications ... 6.5
63 Complementary and auxiliary transport activities; travel agency activities:
6302 Storage and deposit ... 6.0
6304 Travel agency, tours and guides ... 7.0
64 Postal Service and Communications ... 6.0
12 Financial Intermediation:
65 Financial Intermediation, except financing of insurance and pension plans ... 1.0
6511 Central banking ... Excluded
66 Financing of insurance and pension plans, except social-security plans ... 6.0
67 Auxiliary activities of financial mediation ... 4.0
13 Entrepreneurial Services, Real Estate and Renting ... 4.0
73 Real estate activities ... 4.5
14 Public Administration; Defense; Social Security ... Excluded
15 Science and Technological Innovation ... Excluded
16 Education ... Excluded
17 Public Health and Social Assistance ... Excluded
18 Culture, Sports:
94 Culture ... Excluded
9411 Production and distribution of films and video films ... 5.0
9412 Exhibition of films and video films ... 5.0
9417 News Agency Activities ... 4.0
9439 Other cultural and recreational activities ... 5.0
95 Sports ... Excluded
9520 Sport recreational activities ... 5.0
19 Other Communal, Association and Personal activities
96 Elimination of wastes and residual waters; sanitation and similar activities ... Excluded
97 Association activities ... Excluded
98 Extraterritorial Organizations and organs ... Excluded
99 Other service activities ... 1.0
9903 Funeral homes and services related to them ... Excluded