Accounting and financial procedure applicable to the Territorial Contribution for Local Development in Havana

Authors

  • Randar Roger Romero López Ministry of Finance and Prices

Abstract

Accounting and financial procedure applicable to the Municipal and Provincial Administration Councils of People's Power in the province of Havana, in the Treasury registration units of the Municipal and Provincial Finance and Prices directorates, in the budgeted units and in the companies located in the territories regardless of the level of subordination. JEL Code: E62 - Fiscal Policy; spending, investment and public finances; taxes

Author Biography

Randar Roger Romero López, Ministry of Finance and Prices

Graduado en Ingeniería Química en la Universidad Camilo Cienfuegos en la provincia de Matanzas en el año 1998, miembro de la Asociación Nacional de Economista y Contadores de Cuba, ha presentado trabajos en Eventos de Ciencia y Técnica a nivel municipal y provincial alcanzando la condición de Relevante y Destacado, ha participado en varios eventos nacionales e internacionales. Ha sido miembro del Comité Municipal de la ANEC desempeñándome como Vicepresidente de Actividades Científicas. Se ha desempeñado como Director del Centro de Gestión Contable de Mayabeque y como Subdirector Económico de la Dirección Provincial de la Vivienda.  Actualmente se desempeña como Vice director de Sistema en la Dirección Provincial de Finanzas y Precios de la Provincia de la Habana.

References

Asamblea Nacional del Poder Popular (2017): Ley 122 del Presupuesto del Estado 2017.

Asamblea Nacional del Poder Popular. (2012): Ley No. 113 “Del Sistema Tributario”, de fecha 23 de julio de 2012.

Ministerio de Finanzas y Precios (2005): Resolución 235 – 2005, modificada por la Resolución 386 – 2011 que estableció la estructura del Manual de Normas Cubanas de Información Financiera.

Ministerio de Finanzas y Precios (2012): Resolución 302-2012, Norma Específica de Contabilidad Gubernamental Municipal.

Ministerio de Finanzas y Precios (2013): Resolución 354 – 2013, del Clasificador por Objeto del Gasto del Presupuesto del Estado vigente.

Ministerio de Finanzas y Precios (2016): Resolución 17/2016, Procedimiento para operar los presupuestos provinciales, de las provincias y los municipios.

Ministerio de Finanzas y Precios (2016): Resolución 245-2016 Normativa de la Contribución Territorial La Habana

Ministerio de Finanzas y Precios (2016): Resolución 500 – 2016, del Clasificador de Cuentas de la Contabilidad Gubernamental vigente.

Ministerio de Finanzas y Precios (2016): Resolución 874-2016 Relaciones de trabajo entre la Oficina Nacional de Administración Tributaria y las Direcciones de Finanzas y Precios.

Ministerio de Finanzas y Precios (2017): Resolución 8-2017 “Metodología para la notificación, desagregación, programación, modificación y ejecución de los ingresos y gastos del presupuesto del estado”

Ministerio de Finanzas y Precios (2017): Resolución 9-2017 Procedimiento para operar los presupuestos provinciales, de las provincias y de los municipios.

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Published

30-06-2018

How to Cite

Romero López, R. R. (2018). Accounting and financial procedure applicable to the Territorial Contribution for Local Development in Havana. Cuban Magazine of Finance and Prices, 2(2), 44–60. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V2N22018_RRL

Issue

Vol. 2 No. 2 (2018): abril - junio

Section

Research articles

License

Copyright (c) 2018 Randar Roger Romero López

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