The National Office of the Tax Administration (ONAT) in the province of Artemisa, informs about the fiscal control actions that are applied to the taxpayers, who did not comply with the presentation of the affidavit before April 30 of this year, as well as to non-compliance with current payments, both natural and legal persons.

Law 113 of the Tax System establishes as tax infractions those generated by breach of the payment obligation and those derived from breach of formal duties established in the legal provisions and the complementary regulations to this Law.

Therefore, natural or legal persons who carry out actions or omissions such as not making the payment in the voluntary term of the tax and determines the responsibility in the first place, to the taxpayer, are considered offenders.

The ONAT, on the other hand, has among its functions to guarantee compliance with tax responsibilities and capture all the resources that must enter the State Budget, in order to finance the public services that citizens receive, for the benefit of society.

Taken from artemisadiario