Name of law Law supplementing the Law for local taxes and fees Name of Bill a bill amending and supplementing the law on local taxes and charges admission date 07/04/2016 number/year 2016 Official Gazette Decree No 32/100

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law supplementing the Law for local taxes and fees, been adopted by the National Assembly of HLIIÌ 7 April 2016.

Issued in Sofia on 18 April 2016.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice:

Catherine Dana

LAW

for addition of the law for local taxes and fees (published, SG. 117 of 1997; amend., SG. 71, 83, 105 and 153 of 1998 No. 103 of 1999, no. 34 and 102 of 2000, 109/2001, no. 28, 45, 56 and 119 in 2002 and 84/112 since 2003, issue 6 , 18, 36, 70 and 106 in 2004, PCs. 87, 94, 100, 103 and 105 of 2005, St. 30, 36 and 105, 2006, issue. 55 and 110 since 2007, PCs. 70 and 105 of 2008, PCs. 12, 19, 41 and 95 of 2009, PCs. 98 of 2010, PC. 19, 28, 31, 35 and 39 of 2011; Decision No. 5 of the Constitutional Court by 2012 – PCs. 30 by 2012; amend., SG. 53, 54 and 102 by 2012 PCs. 24, 30, 61 and 101 by 2013, PCs. 105 by 2014 and PCs. 14, 35, 37, 79 and 95 from 2015)

§ 1. In chapter two creating a section VIII "tax on taxi passengers" with art. at $ 61-61:

Section VIII

Tax on taxi passenger transportation

Art. 61. (1) the taxable persons referred to in this section shall be taxed on a taxi carrying passengers for the work carried out by them or on their behalf the activity of taxi passengers.

(2) for all other activities, taxable persons are taxed pursuant to the law on corporate income tax, respectively, the law on taxes on the income of natural persons, with the exception of the cases referred to in chapter II, section VI of this law.

(3) persons liable under this section are the carriers holding a certificate of registration issued by the Executive Director of the Executive Agency "automobile administration", and a taxi passenger, issued by the Mayor of the municipality under the law on road transport.

Art. 61. (1) the Municipal Council determined by the Ordinance under art. 1, al. 2 the annual amount of the tax on taxi transport of passengers for the year of $ 300. up to 1000 EUR no later than 31 October of the preceding year.

(2) the tax on taxi passenger transportation under para. 1 due from taxable persons for each vehicle for which it was granted permission to taxi passengers.

(3) where the Municipal Council has not determined the amount of the tax on taxi transport of passengers for the year within the period referred to in paragraph 1. 1, the tax is collected on the basis of the amount of the previous year.

Art. 61 x. (1) Before obtaining authorization under art. 24A, para. 1 of the law on road transport taxable persons shall submit a tax declaration form for the tax due in the municipality, on the territory of which the authorisation was granted for taxi passengers.

(2) the Declaration referred to in paragraph 1. 1 persons, relating to the determination of the tax.

(3) taxable persons shall submit a tax return for any changes in the circumstances which are relevant to the determination of tax, within 7 days from the occurrence of the relevant circumstance.

(4) upon transfer of the enterprise of a sole proprietor tax return must be filed by the transferor and the transferee, within 7 days from the date of registration of the transfer has been entered in the commercial register in the municipality.

Art. 61. The tax on taxi passenger enters the income of the municipality, on the territory of which is authorized to taxi passengers.

Art. 61 (1) where permission to taxi passengers in the course of the year, the tax for the current year is determined by the following formula:

   DDTG = GDTPP x BM

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DDTG is the taksimetrovprevoz tax on passengers for the current year;

GDTPP is the amount of the annual tax on taxi passenger transportation under art. 61 f;

BM is the number of months of the current year following the month of issue of the permit for taxi passengers.

(2) when the permission to taxi passengers be terminated during the course of the year, from the annual tax paid is refunded the down unduly part according to the following formula:

   NVDTPP = PGDTPP x BM

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NVDTPP is part of the undue tax on taxi passenger transportation for the current year;

PGDTPP is paid an annual tax on taxi passenger transportation for the current year;

BM is the number of months of the current year, following months of termination of the permission for taxi passengers.

Art. 61. The tax under art. 61 f shall be paid before receipt of the authorization under art. 24A, para. 1 of the law on road transport.

Art. 61. The refund of excess tax under art. 61 h, para. 2 shall be made at the written request of a taxable person by the order of the tax-insurance procedure code. "

§ 2. In § 1 of the additional provisions establishes that: 38

"38." Taxi passengers "is a concept within the meaning of the law on road transport."

Transitional and final provisions


§ 3. (1) the Minister of finance until 30 September 2016 establishes a model for such a declaration under art. 61 x, para. 1.

(2) For 2017, the Municipal Council shall determine the amount of tax on taxi services in chapter two, section VIII until 30 September 2016.

§ 4. In the law on income tax of individuals (official SG. 95 2006; amend., SG. 52, 64 and 113 (2007), no. 28, 43 and 106 since 2008, issue 25, 32, 35, 41, 82, 95 and 99 from 2009, issue 16, 49, 94 and 100 by 2010, issue 19, 31, 35, 51 and 99 from 2011. , PC. 40, 81 and 94 by 2012 PCs. 23, 66, 100 and 109 in 2013, PCs. 1, 53, 98, 105 and 107 by 2014 and PCs. 12, 22, 61, 79 and 95 from 2015) make the following additions:

1. In art. 13, para. 1 item is created: 29

"29. income from activity on taxi passenger transportation carried out by individuals – leaders, on behalf of a registered carrier, but at their own expense, if the vehicle with which the business is carried on is paid tax on taxi passenger transportation by the order of the law for local taxes and fees."

2. In art. 14 Al is created. 5:

"(5) a sole proprietorship, which is regarded as taxable persons within the meaning of art. 61 at the law for local taxes and fees, are taxed on a taxi carrying passengers under the same law. Income from other activities, with the exception of the cases referred to in para. 4 persons are taxable under this Act. "

3. In art. 16, al. 2, after the words "patent" tax "is added and/or tax on taxi passenger transportation".

4. In art. 26, al. 2 creates a new paragraph 3:

"3. to be taxed on a taxi carrying passengers by the order of the law for local taxes and fees."

5. In art. 50, para. 1, paragraph 2, after the words "patent" tax "is added and/or tax on taxi transport of passengers, as well as income under art. 13, para. 1, item 29.

§ 5. In the law on corporate income tax (official SG. 105 of 2006; amend., SG. 52, 108 and 110 since 2007, no. 69 and 106 since 2008, 32/35 and 95 of 2009, issue 94 from 2010, issue 19, 31, 35, 51, 77 and 99 from 2011, and 40/94 by 2012, issue 15 , 16, 23, 68, 91, 109 and 100 in 2013, PCs. 1, 105 and 107 by 2014 and PCs. 12, 22, 35, 79 and 95 from 2015) in art. 5 create al. 5:

"(5) the activities of the persons under art. 2, al. 1, item 1 and 2 by taxi passengers is subject to tax on taxi passenger transportation by the order of the law for local taxes and fees. For all other activities, these individuals are taxed in accordance with this law. "

§ 6. Road Transport Act (promulgated, SG. 82 in 1999; amend., SG. 45 and 11 of 2002, 99/2003, no. 70, 88, 92, 103, 105 and 95.102 by 2005, issue 30, 85, 92 and 102 in 2006, issue 42, 80 and 109 from the 2007 No. 102 by 2008, no. 93/2009. , PC. 41 of 2010, PC. 17 of 2011, issue. 38, 50, 60, 99 and 103 by 2012 PCs. 15, 23, 66 and 109 in 2013, PCs. 11, 60, 98 and 107 by 2014 and PCs. 14, 60, 81, and 100 by 2015.) make the following changes and additions:

1. In art. 5, the words "para. 5 ' shall be replaced by "para. 11. "

2. In art. 12:

(a)) in the Al. 1, after the word "register" a comma and add "or by drivers, operating on behalf of a registered carrier, but for its own account" and creates a second sentence: "the legal relations between the carrier and driver are governed by a written contract.";

(b)) in the Al. 2, after the word "results" add "public";

in) in the Al. 5 Add and list with data of drivers operating on behalf of a registered carrier, but for its own account ".

3. In art. 24:

(a)) in the Al. 1, after the word "hauliers" insert "or by drivers, operating on behalf of a registered carrier, but for its own account";

b) paragraph 3 shall be amended as follows:

"(3) the driver of a taxi light vehicle must:

1. holds a driving licence of category b;

2. has not been convicted of an indictable offence or an offence under transport and/or may not be stripped by a judicial or administrative order from the right to drive a motor vehicle;

3. There are no administrative penalties imposed for driving a motor vehicle with a blood alcohol concentration above 0.5 per thousand up to 1.2 per thousand over the past year including;

4. is psychologically fit within the meaning of art. 152, para. 1, item 2 of the law on road traffic;

5. holds a certificate of a driver of a taxi light, valid for the municipality in whose territory shipments are carried out. ';

in Al are created.) 4-8:

"(4) the head of the regional unit of the Executive Agency" automobile administration shall issue a certificate of the driver of the taxi light, a person who meets the requirements set out in para. 3, items 1-4 and has successfully passed a test on topics determined by the Ordinance under art. 12 (a), para. 5. The certificate shall be issued for a period of 5 years.

(5) the examination under paragraph 1. 4 shall be carried out by an Executive Agency "automobile administration" in the order and manner established by the Executive Director of the Executive Agency "automobile administration."

(6) the procedure for issue of the certificate of the driver of a taxi light and proof of compliance with the requirements under paragraph 1. 3, items 1-4 shall be determined by the Ordinance under art. 12 (a), para. 5. (7) the head of the regional unit of the Executive Agency "automobile administration" takes with a certificate of a driver of a taxi light car which ceases to meet any of the requirements under paragraph 1. 3, s. 1-4. The order is subject to appeal under the administrative code.

(8) the registered carrier jointly and severally responsible for any damage caused by drivers who operate a taxi passenger in his name, but at their own expense, with the exception of claims covered by claims from insurance civil liability "and" accident "under the insurance code.

4. In art. 24A:


(a)) in the Al. 1 creating the second sentence: "in the authorization data of the driver shall be entered where it operates on behalf of a registered carrier, but for its own account. ';

b) paragraph 2 is amended as follows:

"(2) the permission under paragraph 1. 1 shall be issued to the registered under this law, the carrier that has submitted an application to the Mayor of the municipality in which they will conduct business as a taxi passenger, and:

1. the taxi car meets the requirements of the Ordinance under art. 12 (a), para. 5 and has been issued a badge for periodic roadworthiness tests;

2. a registered carrier is not bound for taxes and contributions, except when they are staggered or deferred the legal order; the requirement for lack of obligations applies to the driver engaged in the carriage of the name of the registered carrier, but for its own account. ';

in) paragraph 3 shall be amended as follows:

"(3) the authorization shall be issued for a period specified by the carrier in the application of para. 2 but no later than the end of the calendar year for which the authorisation is sought. ';

d) create new paragraph 4, 5 and 6 and para. 7, 8 and 9:

(4) within 14 days of receipt of the application the municipality mayor shall issue the authorisation under paragraph 1. 1 by an order or refuse the application, if there are no circumstances under para. 2, item 1 or 2.

(5) licences shall be issued shall keep a register, which is public.

(6) the authorisation is roll and not subject to divestment.

(7) the permit shall be obtained, after having paid the tax on taxi passenger transportation, for the period for which the authorisation was granted.

(8) the municipality Mayor ceases to authorize by order:

1. at the request of the registered carrier;

2. upon termination of the carrier's registration under this Act;

3. deletion of the taxi vehicle from the register under art. 12, al. (2);

4. If notified by the procedure of art. 182, para. 2, item 2 of the tax-insurance procedure code.

(9) the orders referred to in paragraph 1. 4 and 8 are subject to challenge pursuant to the administrative procedure code. ";

e) previous al. 4, 5 and 6 become Al respectively. 10, 11 and 12.

5. In art. 91 create al. 11 and 12:

"(11) in compliance with the provisions of art. 24, para. 1 and art. 24A, para. 1 can be carried out and by officials authorized by the Mayor of the municipality.

(12) when carrying out checks persons at al. 11 shall have the right to request and receive information and documents related to the activity for which the permit has been obtained, under art. 24A, para. 1. "

6. In art. 92, para. 2 Add "and penal provisions for established violations of the persons under art. 91, para. 11 issued by the Mayor of the municipality or of persons empowered by him. "

7. In art. 95:

(a)) in the Al. 1:

AA) in paragraph 1, the words "or with a speed limiter ' shall be deleted;

BB) item 5 shall be inserted:

"5. it is not equipped with a speed limiter.";

b) paragraph 2 is amended as follows:

"(2) the punishment under para. 1 and the driver:

1. manage taxi light, fitted with a device or gadget, associated with the operation of the taximeter, which allows for the recording and reporting of incorrect data;

2. the carrier does not submit to the book validation monthly reporting and control of work of taxi light. "

8. § 1 of the additional provisions in paragraph 26, the words "five seats" are replaced by "seven seats including the driver's seat".

§ 7. (1) permission for taxi transport of travellers, issued pursuant to the law on road transport until the entry into force of this law shall have effect until the expiry of the period for which they are issued, but no later than December 31, 2016.

(2) Certificates of drivers of passenger taxis, issued by the order of the Ordinance under art. 12 (a), para. 5 until the entry into force of this law shall have effect until 31 December 2017.

§ 8. The law shall enter into force from 1 January 2017, with the exception of § 3, which shall enter into force on the day of the promulgation of the law in the Official Gazette, and § 6, which shall enter into force on 1 April 2016.

The law was passed by the National Assembly-43 on April 7, 2016 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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