Ceasing your tax residency in Cuba can be a significant step towards your financial and personal future. Whether you're relocating for work, family, or other personal reasons, this guide will provide you with a clear and concise roadmap to ensure you comply with all necessary legal requirements.
Step 1: Notification to the Tax Authorities
The first step in ceasing your tax residency in Cuba is to formally notify the Oficina Nacional de Administración Tributaria (ONAT). This notification must be done in writing, stating your intent to cease tax residency and providing the date from which you intend this to be effective.
Step 2: Submission of Final Tax Return
Before you can be officially released from your tax obligations, you must submit a final tax return. This return should cover all income earned up until the date you intend to cease residency. Ensure all applicable taxes are paid in full.
Step 3: Clearance of Outstanding Tax Liabilities
Ensure that all outstanding tax liabilities are settled. This includes any unpaid taxes, interest, and penalties. Failure to clear these liabilities can result in the denial of your request to cease tax residency.
Step 4: Obtain a Tax Clearance Certificate
Once your final tax return is submitted and all liabilities are cleared, you must apply for a Tax Clearance Certificate from ONAT. This certificate serves as official proof that you have met all your tax obligations up to the date of your residency cessation.
Step 5: Notify Relevant Institutions
Inform all relevant institutions, such as banks, employers, and social security, of your change in tax residency status. This ensures that your records are updated and that there are no discrepancies in your financial and legal affairs.
Legal References
- Ley No. 113 del Sistema Tributario
- Resolución No. 377/2014 de la ONAT
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