ONAT activates automatic collection of tax debts: This is how it will work

In July, the ONAT will implement automatic collection of tax debts from bank accounts without the taxpayer's authorization, based on Resolution 126/2026.



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The Cuban regime will activate a mechanism in the coming weeks that will allow the National Office of Tax Administration (ONAT) to withdraw money directly from the bank accounts of delinquent taxpayers, without the need for their authorization for the operation.

The measure, announced this Saturday by the state-run Cubadebate, is based on Resolution 126/2026 from the Ministry of Finance and Prices and will come into effect approximately on July 18, 2026, thirty days after its publication in the Official Gazette.

The procedure, called "order of collection without acceptance," allows the ONAT to instruct commercial banks directly to debit the accounts of those with overdue and enforceable tax debts.

According to the agency, it will only apply to debts that are "administratively determined, legally notified, and that have not been paid, deferred, or appealed through review or higher appeal."

Both legal entities —state-owned and non-state— as well as individuals, whether or not they have business activities, who have properly notified tax debts are subject to the regulation.

For businesses, the debit will be executed from their main checking account; for self-employed workers and other individual taxpayers, it will be from their Tax Bank Account (CBF).

In cases where evasive behaviors or underreporting are detected through fiscal control actions, the ONAT may, after a warning, extend the collection to other personal bank accounts of the debtor.

If the available balance is insufficient to cover the total amount owed, the discount will be applied partially and progressively until the debt is fully settled.

The three banks that will participate in the process are the Banco Popular de Ahorro (BPA), the Banco de Crédito y Comercio (BANDEC), and the Banco Metropolitano (BANMET).

The regime presented the measure as a tool to "strengthen fiscal discipline and the culture of timely payment," reduce the risk of impacts on public revenue, and modernize tax management.

ONAT also argued that automatic billing is "an internationally recognized practice applied by other tax administrations."

The resolution was signed on May 25, 2026 by the Minister of Finance and Prices, Vladimir Regueiro Ale, and published in issue 53 of the Official Gazette on June 18.

Before its national implementation, the system underwent a pilot test with more than 200 taxpayers across the 15 provinces and 75 municipalities of the country, including the Isle of Youth, the results of which the government deemed favorable.

From a legal standpoint, the ONAT clarified that the extension of the charge to personal accounts "is already provided for in Law 113/2012 of the Tax System and Decree 308/2012, which means it is not a legal novelty, but rather an operational extension of the charge."

That decree also includes enforcement measures such as the seizure of assets and the prohibition of leaving the country for debtors.

The new provision is part of a sustained increase in fiscal control over the non-state sector.

Since April 2025, the government requires self-employed workers to have a CBF to operate legally, and in August of that year, the Havana government launched an offensive against private businesses that avoided using this account or refused payment by transfer, resulting in fines and temporary closures.

The automatic collection also responds to the serious fiscal crisis facing the Cuban state, unable to regularly finance the State Budget amid the economic collapse that the Island has been enduring for decades due to centralized management.

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CiberCuba Editorial Team

A team of journalists committed to reporting on Cuban current affairs and topics of global interest. At CiberCuba, we work to deliver truthful news and critical analysis.