Notes on Research, Development and Innovation (R&D&I) and taxation system in Cuba
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Research, development and innovation (R&D&I) play a significant role in the progress of a country. Taking this into account, the following lines make a recount of the regulation of R&D&I activities in Cuba through public policies and legal framework. Subsequently, tax incentives are analyzed as an indirect way of promoting these activities, with emphasis on exemptions from customs duties, profit tax and sales tax.
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Act No. 113, On the Tax System, July 23rd, 2012, Official Gazette of the Republic of Cuba, Special Edition, No. 1, February 4th, 2021.
Decree-Act No. 323, Which establishes the provisions for the organization and operation of science, technology and innovation entities, July 31st, 2014, Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 37, August 29th, 2014.
Decree-Act No. 7, Which establishes the basis for the design and operation of the Science, Technology and Innovation System, April 16th, 2020, Official Gazette of the Republic of Cuba, Ordinary Edition, No. 93, August 18th, 2021.
Agreement No. 156, Provides for the creation of the National Innovation Council, April 13th, 2021 (State Council), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 40, May 4th, 2021.
Presidential Decree No. 262, Approves the Regulations of the National Innovation Council, May 21st, 2021, Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 44, May 28th, 2021.
Decree No. 363, Which regulates what relates to Science and Technology Parks and Science and Technology companies, which function as an interface between universities and Science, Technology and Innovation entities with productive and service entities, September 6th, 2019, Official Gazette of the Republic of Cuba, Ordinary Edition, No. 86, November 8th, 2019.
Decree No. 2, On High Technology Enterprises, January 10th, 2020, Official Gazette of the Republic of Cuba, Ordinary Edition, No. 16, February 26th, 2020.
Decree No. 23, On the Foundation of the University of Havana as a non-profit institution for the management of Science, Technology and Innovation, November 20th, 2020, Official Gazette of the Republic of Cuba, Ordinary Edition, No. 91, December 30th, 2020.
Decree No. 40, Regulations of Decree-Act 7 of the Science, Technology and Innovation System, May 6th, 2021, Official Gazette of the Republic of Cuba, Ordinary Edition, No. 93, August 18th, 2021.
Resolution No. 44, Regulations for the process of elaboration, planning, execution and control of science, technology and innovation programs and projects, February 27th, 2012 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 11, March 28th, 2012.
Resolution No. 164, Regulations for the organization and operation of the National Registry of Science, Technology and Innovation Entities, August 13th, 2014 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 37, August 29th, 2014.
Resolution No. 165, Regulations for the Scientific Council of Science, Technology and Innovation Entities, August 13th, 2014 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 37, August 29th, 2014.
Resolution No. 166, Which approves the rule for the operation of the Financial Fund for Science and Innovation, August 13th, 2014 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 37, August 29th, 2014.
Resolution No. 4, Regulations on the Scientific Reserve, January 25th, 2019 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 12, February 14th, 2019.
Resolution No. 286, Regulations for the organization and operation of the National Registry of Science, Technology and Innovation Entities, October 31st, 2019 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 86, November 8th, 2019.
Resolution No. 287, Which regulates the process of organization, planning, elaboration, approval, financing, execution, evaluation and control of the System of Science, Technology and Innovation Programs and Projects, October 31st, 2019 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 86, November 8th, 2019.
Resolution No. 50, Regulations for the granting of the category of High Technology Enterprises, January 29th, 2020 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 16, February 26th, 2020.
Resolution No. 209, Which establishes the procedure for the awarding of prizes related to science, technology and innovation, August 17th, 2021 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 93, August 18th, 2021.
Resolution No. 211, Which approves the status of Innovative Enterprise of the Republic of Cuba, August 17th, 2021 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 93, August 18th, 2021.
Resolution No. 212, Which establishes the amount of remuneration for an innovation or rationalization that produces favorable economic results, August 17th, 2021 (Ministry of Science, Technology and Environment), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 93, August 18th, 2021.
Resolution No. 50, Which authorizes the hiring of academics, researchers and students from research centers and universities by state-owned companies of computer applications and services, to work in research-development-innovation projects and other professional activities, prior agreement between the institutions, May 15th, 2020 (Ministry of Higher Education), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 42, June 24th, 2020.
Resolution No. 58, Which establishes the financial, budgetary, accounting and pricing procedure to be applied in the entities of the Science, Technology and Innovation System, February 3rd, 2016 (Ministry of Finance and Prices), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 4, February 15th, 2016.
Resolution No. 434, Which exempts from the payment of the Profit Tax the profits generated by the organizational unit created in the trading company Centro Internacional de La Habana S.A., the Science and Technology companies created in the Central Marta Abreu University of Las Villas and the Technological University of Havana, as well as the scientific-technological parks created in the universities of Computer Sciences and Matanzas, for the first five (5) years of their incorporation, November 4th, 2019 (Ministry of Finance and Prices), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 86, November 8th, 2019.
Resolution No. 49, Which establishes a differentiated tax treatment to High Technology enterprises, February 4th, 2020 (Ministry of Finance and Prices), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 16, February 26th, 2020.
Resolution No. 128, Which regulates the procedure for self-financed activities of Science, Technology and Innovation that are approved in the budgeted units, March 23rd, 2020 (Ministry of Finance and Prices), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 27, April 9th, 2020.
Resolution No. 2, Which establishes the salary system for workers in the Science and Technological Innovation activity who develop their work in the business sector, January 27th, 2016 (Ministry of Labor and Social Security), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 4, February 15th, 2016.
Resolution No. 4, Which establishes the salary scale for companies that hold the category of High Technology Company, depending on the work and rest regime they apply, January 28th, 2020 (Ministry of Labor and Social Security), Official Gazette of the Republic of Cuba, Ordinary Edition, No. 16, February 26th, 2020.
Resolution No. 39, Which establishes the salary system for workers in the Science, Technology and Innovation activity, November 25th, 2020 (Ministry of Labor and Social Security), Official Gazette of the Republic of Cuba, Extraordinary Edition, No. 69, December 10th, 2020.