Closing a business in Cuba does not mean being free from tax obligations. Decree 308/2012, in its consolidated version, published in the 1 of January 12, 2026, establishes a specific procedure that self-employed workers must follow to formalize their removal from the Taxpayer Registry of the ONAT and, if needed, obtain a certification of their tax status.
The process has distinct steps that are not interchangeable: canceling the authorization with the issuing body, presenting that document to the ONAT, settling any outstanding debts, and only then formally being deregistered.
The first step: the document that certifies the termination
Article 45 of Decree 308 recognizes "the conclusion of taxable activities" as a reason for deregistration. Article 50 requires that this conclusion be demonstrated with concrete evidence: "The conclusion of taxable activities is verified through the legal document issued by the governing body or authorized entity that approved the undertaking of the activity."
This means that self-employed workers must first obtain the cancellation of their license from the office that approved it —currently regulated by Decree-Law 88/2024— and take that document to the ONAT of their fiscal residence. Without that paper, the taxpayer remains active in the system and can continue accumulating obligations.
The ONAT verifies debts before granting the cancellation
The dismissal is not automatic. Article 54 of Decree 308 requires ONAT to review the taxpayer's situation: "If debts are maintained, payment of these is required [...] in the case of natural persons, it requires the taxpayer or responsible party to make the debt payment and submit the Tax Declaration."
Article 37 of Law 113 also establishes that those who cease their activities must submit the sworn declaration within 15 calendar days following the date of termination.
Once the termination is formalized, Article 56 of Law 113 exempts the taxpayer from the advance payment of the Personal Income Tax for the month in which the cessation occurred.
But the registration cancellation does not erase past debts: the ONAT retains up to five years to determine them or impose penalties, according to Article 428 of that same law.
How to request a tax certification
Article 55 of Decree 308 recognizes the right of any taxpayer to request at the ONAT where they are registered "a certification of their updated tax status."
Article 56 lists the available types: Registration, Tax Residency in Cuba, Tax Debts, Contributions to the Social Security System, and Compliance with Tax Obligations.
The issuance period is up to 15 calendar days, which may be extended by an additional 10 days if review by a higher authority is required, according to Article 57.
The cost is set in Annex 4 of Law 113: 20 CUP for permanent resident individuals and 500 CUP for non-residents.
The certification reflects the tax situation at the time of its issuance, but it does not alone prove that the cancellation was processed correctly.
Why it's urgent to do it right
The case of a Cuban from San Antonio de los Baños who closed his bakery more than a year ago and processed the cancellation but received a citation warning of a 15,000 CUP fine for non-appearance illustrates that even a well-executed process can lead to problems due to computer errors and poor administration.
After multiple visits to the ONAT and the Ministry of Labor, it was determined that the termination was indeed recorded in the institutional books, but not in the system.
The risk has escalated since Resolution 126/2026 from the Ministry of Finance and Prices authorized the automatic collection of confirmed tax debts directly from the taxpayer's bank accounts, without the need for their authorization.
Obtaining written documentation that verifies each step—cancellation of the license, deregistration, payment of debts, and tax certification—ceases to be a mere formality and becomes an essential safeguard against a system that can collect debts directly from the Tax Bank Account without prior notice.
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