Resolución No. 15/2018.- Aplicar durante el año 2018 el Impuesto por la ociosidad de tierras agrícolas y forestales a las personas naturales y jurídicas propietarias o poseedoras de tierras ociosas en las provincias de Pinar del Río y de Cienfuegos
GOC-2018-25-EX9
RESOLUCIÓN No. 15/2018
Por cuanto: La Ley No. 113 “Del Sistema Tributario”, de 23 de julio de 2012, establece en su artículo 175 el Impuesto por la ociosidad de tierras agrícolas y forestales, y la Ley No. 125 “Del Presupuesto del Estado para el año 2018”, de 21 de diciembre de 2017, en su artículo 99.1 dispone la aplicación de este tributo durante el año 2018 en las provincias de Pinar del Río y de Cienfuegos, a partir del balance de la tierra correspondiente a ese ejercicio económico, que elabora el Ministerio de la Agricultura, siendo necesario emitir las regulaciones para la implementación de este impuesto.
Por tanto: En el ejercicio de la atribución que me está conferida en el artículo 100, inciso a), de la Constitución de la República de Cuba,
Resuelvo:
Primero: Aplicar durante el año 2018 el Impuesto por la ociosidad de tierras agrícolas y forestales a las personas naturales y jurídicas propietarias o poseedoras de tierras ociosas, que consten en el balance actualizado de uso y tenencia de la tierra de ese ejercicio económico, de los municipios de las provincias de Pinar del Río y de Cienfuegos.
SEGUNDO: El pago del Impuesto por la ociosidad de tierras agrícolas y forestales se efectúa a partir de los datos que consten en el Certifico de Explotación de la tierra que habilitan los delegados municipales de la Agricultura, en correspondencia con los elementos de cálculo de este tributo establecidos en la referida Ley No. 113 de 2012, y con los datos del Balance anual de uso y tenencia de la tierra.
TERCERO: Los delegados municipales de la Agricultura, de conformidad con los procedimientos establecidos por el Ministro de la Agricultura, notifican en el año 2018, el Certifico de Explotación de la tierra a los sujetos referidos en el Apartado Primero de la presente Resolución, dentro de los siete (7) primeros meses de ese ejercicio fiscal.
CUARTO: En el año 2018, en que comienza la implementación del Impuesto por la ociosidad de tierras agrícolas y forestales en las provincias de Pinar del Río y de Cienfuegos, de conformidad con lo establecido en la Ley No. 113 “Del Sistema Tributario”, artículo 181...
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