The National Office of Tax Administration (ONAT) and the Comptroller General's Office of the Republic of Cuba (CGRC) have agreed to share access and usage of financial data and computer systems to detect potential tax evasion and fraud. This agreement was finalized on Thursday in Havana.
The agreement was signed by Mary Blanca Ortega Barredo, head of ONAT, and Mirian Marbán González, the Comptroller General. The event also included the presence of Vladimir Regueiro Ale, the Minister of Finance and Prices, marking the conclusion of a regulatory review by the Comptroller's Office on ONAT, according to the Cuban News Agency.
Technological Tools to Aid in Fraud Detection
The agreement, which utilizes the INFOGESTI computer system, aims to streamline the identification of potential tax fraud or evasion through comprehensive financial data cross-checking. The Comptroller General's Office, along with provincial and Isla de la Juventud municipal comptroller offices, will gain expanded access for conducting inquiries into specific taxpayers as part of ongoing control actions.
Additionally, the regime plans to integrate artificial intelligence and data analysis algorithms into this process. The agreement highlights the importance of data and information derived from these technologies in uncovering irregularities.
Broader Regulatory Measures and Financial Surveillance
This initiative follows the government's recent publication of Resolution 86/2026, which mandates private entities to report suspicious activities related to money laundering and terrorism financing. This move effectively positions private entrepreneurs, small and medium-sized enterprises (MIPYMES), and cooperatives as financial watchdogs.
These measures are part of a broader regulatory crackdown, including mandatory electronic invoicing for the private sector by 2026 and increased penalties through Decree-Law 91/2024, which imposes fines up to 72,000 pesos for violations.
Fiscal Challenges and Economic Pressures
The fiscal landscape necessitates these stringent actions. Cuba's budget for 2026 anticipates a deficit of 74,500 million pesos, with projected tax revenue of 349,429.9 million pesos. Fiscal audits in 2025 identified tax debts totaling 6,950 million pesos, a 15% increase from the previous year, with over 3,580 million still uncollected by year-end.
The private sector, comprising over 11,000 registered MIPYMES that account for 31.2% of employment and contribute 23% of fiscal revenue, is the primary target of these measures. In 2025, only 79.7% of taxpayers complied with the requirement to establish fiscal bank accounts, prompting the regime to enhance data cross-checking to improve this figure.
Since 2024, the regime has escalated its fiscal demands on private entities, removing tax exemptions for MIPYMES and restricting foreign currency usage in commerce.
The agreement between ONAT and the Comptroller's Office came into effect immediately upon signing and can be modified by mutual consent, as stipulated in the document itself.
Insights into Cuba's Financial Oversight and Tax Policies
What is the purpose of the agreement between ONAT and the Comptroller General's Office?
The agreement aims to facilitate the detection of tax evasion and fraud by sharing access to financial data and computer systems, utilizing tools like artificial intelligence for thorough investigations.
How are private entities affected by Cuba's new financial regulations?
Private entities, including entrepreneurs and small businesses, are now required to report suspicious transactions, effectively becoming part of the government's financial monitoring efforts.
Why is the Cuban government intensifying fiscal measures on the private sector?
The government is responding to fiscal challenges, such as a significant budget deficit and uncollected tax revenues, by increasing oversight and accountability within the private sector.
What are the potential penalties for non-compliance with the new tax regulations?
Non-compliance can result in hefty fines, with the new Decree-Law 91/2024 stipulating penalties up to 72,000 pesos for violators.