THE CUBA REVIEW 11 



A General Summary of the Tax System of 

 Cuba, with Statistics 



By Luis Marino Perez 



The taxes levied at present by the national government, following the classifica- 

 tion of the Treasury Department, are the following: 



1. Customs. — Import Duties and Other Charges. (Rentas de Aduanas; 

 Derechos de mejoras de puertos.) 



Comprise duties on merchandise imported (there are no export duties) ; tonnage 

 dues; wharfage and warehouse charges; dues for inspection of vessels and miscellaneous 

 fees. In addition, special tonnage dues are levied in accordance with the law of July 



24, 1917, the proceeds to be applied to the improvement of the ports. This is 

 known as "Derechos de mejoras de puertos," and consists of a charge of 88 cents 

 per ton on merchandise landed in Cuba from foreign countries (70 cents if the goods 

 are produced in the United States) and 10 cents on each ton of coal. The revenue 

 from these tonnage dues was $1,277,353 in the fiscal year 1921-22 and for the entire 

 group $30,921,974. 



2. Consular Fees. (Rentas consulares.) 



The charges for certifications and other services rendered by Cuban consular 

 officials are governed by the law of July 13, 1921. 



3. Postal Revenues. (Rentas de comunicaciones.) 

 Do not include postal money order funds. 



4. Government Properties and Rights. (Propiedades y derechos del Estado.) 

 Comprise rental, sales and other income from government property; also from 



mining grants, trade marks, patents, and cattle marks; matriculation fees (secondary 

 and higher education) ; licenses for using firearms, etc. About half the revenue in this 

 group is obtained from the matriculation fees. 



5. Taxes for the Loan of 1904. (Impuestos del emprestito.) 

 Established by the law of February 27, 1903, modified by the law of January 



25, 1904, and comprise the following: manufactured liquors, wines, beers, artificial 

 waters, carbonated beverages, ciders, matches, cigars, cigarettes, cut tobacco and playing 

 cards. The tax is levied both on articles of domestic production and on those imported, 

 which pay, in addition to the import duties, a special surtax. 



6. Nationai, Lottery. (Loteria Nacional.) 



The Lottery was established by law of July 1, 1909, modified by law of June 9, 

 1912. There are three drawings each month, the maximum number allowed by the law, 

 which provides that 70 per cent of the total face value of the tickets shall be distributed 

 in prizes and that up to 8 per cent (law of October 29, 1914) may be applied tol 

 expenses of administration, the rest of the proceeds to constitute the net income for 

 the State. 



7. Internal Taxes, so called. (Rentas interiores.) 



Consist of taxes on business profits; on sugar production; documentary- stamp 

 tax, and tax on inheritance and transfers of property. The tax on explosives also 

 belongs to this group. 



The Taxes on Business Profits (Military order No. 463 of the year 1900, 

 modified by the laws of July 31, 1917 and July 1, 1920; and Regulations of August 

 28, 1917 and September 30, 1920), are as follows: 



(a) Banks of issue and discount; stock companies (except mining companies 

 and those subject to the 4 per cent profits tax) ; sugar producers and cane growers, 

 including individuals, partnerships and companies, pay 8 per cent. 



