Resolution 373/2025 modified accounting standard NEC 17 on foreign-currency operations resulting from the exchange market, and Resolution 3…
Resolution 373/2025 modified accounting standard NEC 17 on foreign-currency operations resulting from the exchange market, and Resolution 374/2025 excluded certain financial income from the taxable base of corporate profits tax in relation to the exchange rate established by the Banco Central de Cuba.
- Date
- 2026-01-20
- Status
- past
- Country
- Cuba
- Theme
- Economy and currency
Evidence
Resolución 373/2025 Aprueba la modificación 1 a la Norma Específica de Contabilidad No. 17 “Operaciones con Moneda Extranjera resultantes del Mercado Cambiario” (NEC 17)... • Resolución 374/2025 Excluye de la base imponible del Impuesto sobre Utilidades... de conformidad con la tasa de cambio establecida a tales efectos, por el Banco Central de Cuba.