Resolución No. 347.- Los trabajadores por cuenta propia que pagan sus obligaciones tributarias conforme con el Régimen General de Tributación quedan obligados a abrir y operar una cuenta bancaria en una sucursal de un banco comercial cubano, la que a todos los efectos legales y del control tributario, se considera una “cuenta bancaria fiscal”, que declaran ante la Administración Tributaria

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