The Ministry of Finance and Prices (MFP) of Cuba approved the , which establishes the Financial and Tax Procedure for the Cuban State Business System, published this Wednesday in the , pages 17 to 22.
The regulation, signed by Minister Vladimir Regueiro Ale on July 24, covers state enterprises, subsidiary companies, commercial companies, micro, small, and medium state enterprises (MIPYMES state), and business groups.
Its central objective, according to the text itself, is to "differentiate the regulatory functions of the state from those performed by the representative of the owner, related to the allocation of profits after tax."
The resolution organizes its provisions around three main areas: mandatory and voluntary provisions, the reserve for losses and contingencies, and the distribution of profits after tax.
In terms of mandatory provisions, Article 3 requires all business entities to establish a Provision for the payment of short-term social security subsidies, charged to the expense account "Other taxes, fees, and contributions."
Banks and non-banking financial institutions must also set up a Provision for Financial Assets in accordance with the regulations established by the Central Bank of Cuba.
Article 8 imposes a mandatory reserve for losses and contingencies on all business entities, with the exception of banks and non-banking financial institutions, which are governed by specific legislation.
Regarding the distribution of profits, Article 10 establishes that state enterprises that generate profits at the end of the financial year are subject to a contribution based on the yield of state investment, classified as non-tax income.
For their part, commercial companies must declare dividends no later than March 31 of each year, as stipulated in Article 16.
The official source for the calculations of profit distribution will be the financial statements, sworn declarations, and the statistical information provided to the National Office of Statistics and Information (ONEI).
Resolution 170/2026 repeals the issued by the MFP itself on November 25, 2025, which regulated financial relations between state companies, commercial entities with 100% Cuban capital, and superior business management organizations with the State, but excluded state MIPYMES.
The repeal is explicitly justified in the text to "avoid legislative dispersal," while the new regulation expands the scope of application by incorporating state-owned MIPYMES.
La Gaceta No. 72 jointly publishes this resolution along with Decree-Law 120/2026 from the Council of State regarding the State Business System and three resolutions from the National Institute of State Business Assets (INAEES), an organization established in January 2026 to centralize the control of more than 2,000 state-owned enterprises.
Resolution 170/2026 will come into effect on January 1, 2027, along with the rest of the regulatory package published in this edition of the Official Gazette.
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