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Original Language Title: ...

Read the untranslated law here: http://parliament.bg/bg/laws/ID/15668/

Name of law
Law on ratification of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on June 1, 2011




Name Bill
Bill on ratification of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on June 1, 2011





Date of adoption
05/02/2016



Number / year Official Gazette
14/2016








DECREE № 21 Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" law ratifying the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in tax matters, which entered into force on June 1, 2011, adopted by HLIІI National Assembly on February 5, 2016
Released in Sofia on February 12, 2016
President of the Republic: Rosen Plevneliev stamped
with the state seal.
Minister of Justice: Catherine Zaharieva

Law on the Ratification of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on June 1, 2011
on Art. 1. ratify the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on June 1, 2011, and signed by the Republic of Bulgaria on 26 October 2015 in Strasbourg .
Art. 2. Determine existing taxes to which this Convention shall apply under Art. 1 in Annex A to this law.
The law was adopted by the 43rd National Assembly on February 5, 2016 and was affixed with the official seal of the National Assembly.
Chairman of the National Assembly Tsetska Tsacheva
Republic of Bulgaria ratified the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, the following notifications: Notifications
|| | APPENDIX a - Existing taxes to which this Convention shall apply:
Article 2, paragraph 1, letter "a", (i):
• tax on income of individuals
• corporate income tax | || Article 2, paragraph 1, letter "a" (ii):
• -
Article 2, paragraph 1, letter "a" (iii):
• -
Article 2 paragraph 1, letter "b", (i):
• -
Article 2, paragraph 1, letter "b", (ii):

• contributions for compulsory social security contributions payable to the government or to social security institutions established under public law
Article 2, paragraph 1, letter "b", (iii.A):
• -
Article 2, paragraph 1, letter "b" (III.B):
• -
Article 2, paragraph 1, letter "b" (III C):
• value added tax
Article 2, paragraph 1, letter "b" (III.D):
• -
Article 2, paragraph 1, letter "b" (iii.D)
• -
Article 2, paragraph 1, letter "b" (III.A):
• -
Article 2, paragraph 1, letter "b" (iii.Zh ):
• -
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