Law Amending And Supplementing The Law On Corporate Income Tax

Original Language Title: Закон за изменение и допълнение на Закона за корпоративното подоходно облагане

Read the untranslated law here: http://parliament.bg/bg/laws/ID/15577/

Name of law Law amending and supplementing the law on corporate income tax bill name a bill amending and supplementing the law on corporate income tax date of acceptance 25/11/2015 number/year Official Gazette 95/2015 Decree No 238

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 amending and supplementing the law on corporate income tax, adopted by HLÌÌI National Assembly on 25 November 2015.

Issued in Sofia on December 1, 2015.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice:

Hristo Ivanov

LAW

amending and supplementing 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. , PC. 15, 16, 23, 68, 91, 109 and 100 in 2013, PCs. 1, 105 and 107 by 2014 and PCs. 12, 22, 35 and 79 by 2015.)

§ 1. In art. 27, al. 2 item 3 is created:

"3. for accrued revenues resulting from the allocation of the amounts, to the extent that those amounts are recognized for tax purposes expenses and/or lead to a reduction in the tax financial result of distributing person regardless of how the accounting reporting in that person."

§ 2. In art. 47A, al. 4 item 4 is created:

"4. the dividends as a result of the distributed amounts, to the extent that those amounts are recognized for tax purposes expenses and/or lead to a reduction in the tax financial result of distributing person regardless of how the accounting reporting in that person."

§ 3. In art. 91 following amendments and supplements shall be made:

1. The current text becomes paragraph 1.2. Al is created. 2:

"(2) for the year in which the order was received under art. 189, paragraph 1, point (b), granting the relevant part of the advance payments shall be made by month/quarter next month of issue of the warrant. "

§ 4. In art. 160 following amendments and supplements shall be made:

1. the title shall be replaced by the following: "the Declaration and payment of tax upon termination.

2. in the Al. 1, after the words "art. 159 "there shall be added" and declares ".

§ 5. In art. 171 creates al. 3:

(3) paragraph 2 shall not apply to tax relief, representing the State aid for regional development. "

§ 6. In art. 172 para. 3 shall be amended as follows:

"(3) the right of sublicense under art. 184 in relation to art. 189 and in cases in which do not fulfil all the conditions of this chapter on the application of the tax relief, representing the State aid for regional development. "

§ 7. In art. 173 following amendments and supplements shall be made: 1. In para. 1 the word "subsequent" shall be deleted.

2. Al are created. 4 and 5:

"(4) the right of sublicense under art. 184 in relation to art. 189 does not arise in the cases in which do not fulfil all the conditions of this chapter on the application of the tax relief, representing the State aid for regional development.

(5) where the non-compliance with the conditions for application of tax relief, representing the State aid for regional development, occur during the period for making the initial investment, the income tax in this relief is due on the total order of the law for the year for which it has arisen. "

§ 8. In art. 182, para. 1 is hereby amended as follows:

1. point 1 shall be amended as follows:

1. operating in the sectors transport, coal, steel, energy, production of synthetic fibres, fisheries and aquaculture, primary production, processing and marketing of agricultural products listed in annex 1 of the Treaty on the functioning of the European Union for the activity, or.

2. In paragraph 4 the word "obscure" is replaced by "self-or group-level block".

§ 9. In art. 183 following amendments and supplements shall be made:

1. In paragraph 8. 1 the words "and article. 189, para. 1, item 3 "shall be deleted.

2. Al are created. 4 and 5:

"(4) the proposal of the Minister of labour and social policy in the Al. 1 for each year shall be provided to the Ministry of finance no later than 31 January of the following year.

(5) the order under paragraph 1. shall be issued within three working days of receipt of the proposal of the Minister of labour and social policy. "

§ 10. In art. 184 item 1 shall be amended as follows:

1. "taxable person:

and production activities) performs only in municipalities in which the previous year before the current there are unemployment or more than 25 percent higher than the national average for the same period – in the case of minimum assistance;

(b) in production activity) performs the execution of the project for the initial investment only in the municipalities in which the previous year before the year in which the application form is submitted for help, there are unemployment or more than 25 percent higher than the national average for the same period – in the case of State aid for regional development. "

§ 11. Article 185 is amended as follows:

"Specific cases of divestment

Art. 185. (1) where, as a result of increased employment municipality dropped from the scope of the municipalities under art. 183, the person acquired the right to an assignment of income tax under art. 184 in relation to art. 188, retains that right over the next 5 consecutive years from the year in which the area is dropped from the list, subject to compliance with the other conditions for divestment.

(2) the person acquired the right to an assignment of income tax under art. 184 in relation to art. 189, retains the right to draft an initial investment for the tax periods specified in the order under art. 189, paragraph 1, point (b) of the Bulgarian investment agency, and no later than 2020. "


§ 12. Article 189 shall be amended as follows:

"Tax relief, constituting State aid for regional development

Art. 189. State aid for regional development in the form of ceded tax is granted for an initial investment project subject to the following conditions: 1. General conditions:

a) taxpayer shall submit to the Executive Director of the invest Bulgaria agency application form for support for regional development model at the latest before the beginning of the implementation of the project for the initial investment;

(b) the taxpayer) has received an order from the Bulgarian Agency for investments, in which the initial investment for the project referred to in (a):

AA) confirmed that the aid has an incentive effect required, corresponding to one of the scenarios described in paragraph 61 of the guidelines for regional aid for the period 2014-2020, the aid shall not involve explicit negative effects described in recital 121 of the guidelines for regional aid for the period 2014-2020, and that all the other conditions are met for eligibility, and

BB) recorded the maximum amount, intensity and duration of the assistance;

in the regulations) for the issuance of the order in point (b) shall be determined by order of the Minister of finance and Minister of economy;

2. conditions that affect the size and intensity of aid: (a) the amount of tax) preotst″penite (aid) in the course of the implementation of the project for the initial investment may not exceed the amount of the aid specified in the order referred to in paragraph 1 (b);

(b) the amount of the reduction) the eligible costs of the initial investment can lead to contracts being awarded in excess of the aid intensity specified in the order referred to in paragraph 1 (b);

in) the maximum aid intensity is 50%, and for initial investment carried out in the municipalities of the South West region – 25%, calculated on the basis of the present value of the aid in relation to the present value of the total eligible costs of the initial investment, declared by the taxable person in the application form;

d) for the purpose of the letters "a" – "in the amount of the aid and the value of the eligible costs of tangible and intangible assets is determined at present value, at the date of granting of the aid, using the reference rate set by the European Commission, on that date;

(e)) the amount of the aid for large enterprises corresponds to the net additional costs for the implementation of the initial investment in the municipality as compared to the comparator scenario without aid; When calculating the amount of aid shall be applied the method, which is described in recitals 79 and 80 of the guidelines for regional aid for the period 2014-2020, together with the maximum intensities of aid as a ceiling;

3. conditions relating to the eligible expenditure, the initial investment and the assets which are part of it:

a) State aid in the form of ceded income tax is used for the acquisition of tangible and intangible assets which are part of the project for the initial investment;

b) initial investment must be carried out within 4 calendar years, including the year of receipt of the order referred to in paragraph 1 (b);

in related activity) initial investment, should continue to be carried out in the municipality for a period of at least 5 years after the year of completion of the initial investment; This circumstance is declared with the annual tax returns each year until the end of the 5-year period;

(d)) at least 25 per cent of the value of the eligible costs of tangible and intangible assets included in the initial investment must be financed by own or borrowed funds from the taxpayer; not be considered as own or borrowed funds the income tax, as well as other means, that there is any element of State aid;

e) tangible and intangible assets, included in the initial investment must be acquired under market conditions corresponding to those with unrelated parties; intangible assets included in the initial investment must be depreciable assets;

It is) value of the eligible costs of intangible assets included in the initial investment should not exceed 50 percent of the amount of eligible costs of tangible and intangible assets included in the initial investment;

g) intangible assets included in the initial investment must be used exclusively in the business of the taxpayer and are included in the assets for a period of at least 5 years;

(h)) to the assets referred to in (a) the taxpayer is not a recipient under any of the following AIDS:

AA) aid within the meaning of art. 107 (1) of the Treaty on the functioning of the European Union;

BB) de minimis aid granted in accordance with any regulations for de minimis aid;

BB) financial assistance under the rural development programme;

yy) any other public financial support from the State budget and/or from the budget of the European Union;

and) for initial investment relating to the diversification of the output of the production site with products not manufactured, eligible costs must exceed by at least 200 percent of the book value of the assets to be reused, as at 31 December of the year prior to the commencement of the implementation of the project for the initial investment;


k) the value of the eligible costs of the assets included in the initial investment, linked to a significant change in the overall production process, shall not exceed the amount of the depreciation of the assets relating to the activities, which will be upgraded, the previous three accounting periods;

4. additional conditions in cases where the initial investment is part of a large investment project or a single investment project:

a) where tax relief is granted for large investment project, which has received aid from all sources at the level of the group, whose total value exceeding the equivalent in LEVs of 37.5 million. euros, and the initial investment carried out in the municipalities of the South West region – 18.75 million. Euro down at the official exchange rate of the Lev to the euro, tax relief can be used for the relevant year only if it has received a positive decision from the European Commission following the notification made by the order of art. 108, para. 3 of the Treaty on the functioning of the European Union; the Minister of Finance shall notify the European Commission in accordance with the law on State aid; the taxpayer is required to provide to the Minister of finance with the necessary information to send notification to the European Commission;

(b)) for the purposes of (a) the amount of the aid and the value of the eligible costs of tangible and intangible assets included in a large investment project shall be determined at present value on the date of notification of the Commission by the procedure of art. 108, para. 3 of the Treaty on the functioning of the European Union, using the reference rate set by the European Commission, on that date;

c) where for a large investment project should not be applied, tax relief can be used only if it is satisfied the revised amount of aid for regional aid for large investment projects, as defined in paragraph 20 (c) of the guidelines for regional aid for the period 2014-2020;

d) for the purposes of (c) the amount of the aid and the value of the eligible costs of tangible and intangible assets included in a large investment project shall be determined at present value, at the date of granting of the aid, using the reference rate set by the European Commission, on that date;

(e)) in cases where the aid is granted for a project for an initial investment, considered part of a single investment project, the assistance of the taxpayer for this project shall be reduced in respect of eligible costs in excess of $50 million. euro. "

§ 13. Art is created. 189 in:

"The implementation of the decision on State aid for regional development

Art. 189. in implementation of the decision of the European Commission about State aid for regional development in art. 189 by the Bulgarian investment agency, the National Revenue Agency and the Department of finance, in accordance with their competence, including:

1. from the Bulgarian investment agency – in relation confirmation of conditions and issuance of an order under art. 189, paragraph 1, point (b);

2. by the National Revenue Agency – in terms of monitoring, reporting and transparency of the scheme;

3. from the Ministry of finance in respect of the management of the scheme and to notify the European Commission of any plans to amend the scheme, in accordance with the law on State aid. "

§ 14. In the additional provisions the following amendments and additions:

1. In paragraph 1:

a) in item 21 (a), the words "shares and rights ' shall be replaced by" shares, Government securities and rights ";

(b)) paragraph 29 shall be replaced by the following:

"29." initial investment "is an investment in new, tangible and intangible assets that are eligible costs relating to:

1. create a new production site;

2. increasing the capacity of an existing production site;

3. diversification of the output of the production site with products not produced;

4. significant change in the overall production process of an existing production site.

No initial investment is the investment in an asset that replaces an existing asset. ";

in point 64) is amended as follows:

"64." Jurisdictions with preferential tax arrangements "are countries/territories which are not Member States of the European Union, and do not exchange information with the Republic of Bulgaria on the basis of Directive 2011/16/EC of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64/1, of 11 March 2011) and its subsequent amendments and meet two of the following conditions:

(a)) has entered into force an agreement for the avoidance of double taxation between the Republic of Bulgaria and the respective country/territory or entered into force bilateral or multilateral agreement on the exchange of information on request between the Republic of Bulgaria or the European Union and the relevant State/territory;

(b)) has entered into force an agreement for the avoidance of double taxation between the Republic of Bulgaria and the respective country/territory or entered into force bilateral or multilateral agreement on the exchange of information between the Republic of Bulgaria or the European Union and the relevant State/territory and the respective country/territory refuses or is unable to exchange information upon request;


in the or) income tax or corporate income taxes, representing them in art. 12, al. 9 or under art. 8, al. 11 of the Act on income tax of individuals that the foreign person had or will implement, with more than 60 percent lower than the income or corporation tax on such income in the Republic of Bulgaria.

The list of countries/territories is approved by order of the Minister of finance, on a proposal from the Executive Director of the National Revenue Agency and published in the "Official Gazette". ";

d) 73 points and 74 are hereby amended:

"73." Date of grant "for the purposes of art. 188 and art. 189b be 31 December of the year of transferable income tax (a) for the purposes of art. 189 is the date of the order under art. 189, paragraph 1, point (b).

74. "large enterprises" for the purposes of art. 189b are undertakings which do not comply with the criteria laid down in annex I of Regulation (EC) No 702/2014 of 25 June 2014, declaring certain categories of aid in the sectors of agriculture, forestry and rural development compatible with the internal market in application of articles 107 and 108 of the Treaty on the functioning of the European Union and repealing Regulation (EC) No 1857/2006 (OJ , L 193/1 of 1 July 2014), and for the purposes of art. 184 in relation to art. 189 – undertakings which do not fulfil the criteria laid down in the Commission recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises ";

(e)) is created that 76-82:

"76." commencement of implementation "for the purposes of art. 189 is the commencement of the construction works on the initial investment or the assumption of the first legally binding commitment order of tangible or intangible assets or other commitments that make initial investment irreversible, regardless of chronological order them. The purchase of land and the preparatory activities, such as the receipt of a permit and the conduct of the feasibility studies shall not be considered as the start of the implementation of the project.

77. "Steel" and "manufacture of synthetic fiber" for the purposes of art. 182, para. 1, item 1 shall be those within the meaning of annex IV to the guidelines for regional aid for the period 2014-2020.

78. "level" for the purpose of tax relief, constituting State aid for regional development, are persons falling within one of the relationships under § 1, item 4 of the additional provisions of the tax-insurance procedure code.

79. the single investment project ' means any initial investment carried out by the same taxable person (level) within three years from the date of the commencement of enforcement on other assisted investment in the same region at NUTS 3 level, determined in accordance with Regulation (EC) no 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistical purposes.

80. "Transport" for the purposes of art. 182, para. 1, item 1 is the transport of passengers with aircraft, marine, road and rail transport and inland waterway freight transport services or for hire or reward.

81. "Airports" for the purposes of paragraph 28 are those as defined by the Community guidelines for the application of articles 92 and 93 of the EC Treaty and article 61 of the EEA agreement to state aid to the aviation sector and the Community guidelines on financing of airports and start-up aid to airlines operating from regional airports, as amended or replaced.

82. "production site" for the purposes of paragraph 29 is definitely the place, by means of which the taxable person carries out productive activity, such as: workshop, plant, workshop (factory) or any other object through which productive activity is carried out. "

2. In paragraph 2, after the words "(OJ, L 141/30 of 28 may 2013)" a comma and add "Directive 2014/86/EC of 8 July 2014, amending Directive 2011/96/EC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ L 219/40, of 25 July 2014.) and 2015/121 Directive (EU) of 27 January 2015 amending Directive 2011/96/EC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ, L 21/1 of 28 January 2015).

§ 15. In the transitional and concluding provisions of the law amending and supplementing the law on corporate income tax (official SG. 100 by 2013; amend., SG. 105 by 2014 and from 22/2015) is hereby amended as follows:

1. In the second sentence of § 14 shall be replaced by the following: "tax benefit under art. 184 constituting State aid for regional development, can be applied to initial investment projects, which began after the entry into force of the scheme of State aid and after submission of the aid application form, but before 1 January 2021. "

2. paragraphs 15 and 16 are amended:


"§ 15. Tax deduction under art. 184, for which the Minister of Finance has informed the European Commission by the procedure of art. 8 of the law on State aid, constituting State aid for regional development, shall enter into force after the positive decision of the European Commission concerning its compliance with the guidelines for regional aid for the period 2014-2020, the corporate tax for 2015 be transferable in the event that the application form has been submitted in the period from January 1, 2016 until 29 February 2016. , there is approval by the Bulgarian investment agency until 31 March 2016 and fulfilling all the conditions of this law for the application of the tax benefit, constituting State aid for regional development, for the purposes of art. 184, paragraph 1, point (b) shall apply the list of municipalities with unemployment rate with or above the 25 per cent higher than the national average for 2014. Divestment of advance contributions for 2015 is not allowed. After a positive decision from the European Commission, the Minister of finance should not draw individual notifications for taxable persons applying art. 184 with the exception of those carrying out major investment projects under art. 189.

§ 16. The right of disposal of the tax under art. 184 in relation to art. 189 shall apply until 31 December 2020, including corporate tax for 2020. "

Transitional and final provisions

§ 16. 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 and 79 by 2015.) make the following changes and additions:

1. In art. 13, para. 1. t 28 is created:

"28. the funds received under Erasmus +" of the European Union in the field of education, training, youth and sport. "

2. Article 30 is amended as follows:

"Annual tax basis

Art. 30. the annual tax base is determined as taxable income under art. 29, acquired in the tax year shall be reduced by:

1. contributions, which are samoosigurâvaŝoto person is required to do for the tax year, at their own expense, and if the person is not samoosigurâvaŝo be retained – with mandatory contributions, which are on his behalf, under the social security code and the law on health insurance;

2. imported abroad mandatory social security contributions to be borne by the individual;

3. the contributions that the person is required to do for the tax year for its own account in accordance with art. 40, para. 5 of the law on health insurance, when taxable income under art. 29 shall include in the annual insurance income leveling. "

3. In art. 32 Finally, added "when taxable income under art. 31 shall be included in the annual insurance income leveling.

4. Article 34 shall be amended as follows:

"Annual tax basis

Art. 34. the annual tax base for income from transfer of rights or property shall be determined as taxable income under art. 33, acquired in the tax year shall be reduced by the contributions that the person is required to do for the tax year for its own account in accordance with art. 40, para. 5 of the law on health insurance, when taxable income under art. 33 shall be included in the annual insurance income leveling. "

5. In art. 36 Finally, added "when taxable income under art. 35 is included in the annual insurance income leveling.

6. In art. 38, para. 9 Add "or art. 24, para. 2, item 12.

7. an art. 44A:

"An advance tax for income from other sources under art. 35

Art. 44. (1) the monetary income under art. 35 are subject to tax in advance when the payer of income is an enterprise or samoosigurâvaŝo. The amount of the tax is calculated on the taxable income under art. 35 multiplying the tax rate by 10 percent.

(2) the tax under para. 1 shall be determined and deducted from the payer of income for the payment.

(3) where the recipient of income under art. 35 is a person with 50 and over 50 per cent reduced working capacity, tax under para. 1 is due after the person's taxable income from all sources of income gained from the beginning of the tax year and subject to tax on the total annual tax base reduced by the amounts retained or imported at the expense of the person required contributions exceed $7920. In these cases, the person acquiring the income level of certified workers with a valid to date (s) of payment of income expert decision of TEMP/NELKO, a copy of which shall be submitted once to the payer of income, when he is obliged to withhold and to pay the tax.

(4) the tax under para. 1 shall be submitted within the time limits and in accordance with art. 65 and 66.

8. In art. 45, para. 7, after the words "income" paid "is added and the tax withheld.

9. in art. 65, para. 12 and 13, the words "article. 43, para. 4 and art. 44, para. 4 "shall be replaced by" art. 43, para. 4, art. 44, para. 4 and art. 44A, al. 1. "

10. In § 1 of the additional provisions the following modifications are made:

a) in 11 (a), the words "shares and rights ' shall be replaced by" shares, Government securities and rights ";

b) point 27 shall be replaced by the following:

"27." employer "means:

a) any resident, non-resident, carrying on business through a permanent establishment or a fixed base in the territory of the country, as well as commercial representation in the investment promotion Act, which employs individuals in employment relationships or is party to a contract for the provision of personnel by a foreign person;


b) diplomatic mission of another State which has opted to appoint, to withhold and to pay tax on income from employment under item 26, concluded with local individuals, in connection with his functions in the Republic of Bulgaria; the selection is exercised by 31 December of the previous year the representation informed the competent territorial Directorate of the national revenue agency that wishes to withhold and to pay a tax under this Act for local staff; the choice applies for an unlimited number of tax years without interruption and may be terminated, if by 30 November of the previous year the diplomatic representation in writing inform the competent territorial Directorate of the National Revenue Agency. "

11. Throughout the law the word "Republican" is replaced by "the State".

§ 17. Diplomatic representations may exercise the right of option under § 1, item 27 (b) of the additional provisions of the law on income tax of individuals for 2016, including by informing the competent territorial Directorate of the National Revenue Agency, and no later than 31 January 2016.

§ 18. In 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, 11, 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 by 2012. the Constitutional Court – 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 and 79 of 2015) make the following changes and additions:

1. In art. 24 Al is created. 7:

"(7) the exemption from tax under paragraph 2. 1.18 and 19 shall not apply in cases where the building has been certified with a class of energy consumption as a result of the implemented energy efficiency measures, financed with public funds. "

2. In art. 28:

a) a new para. 4:

"(4) real estate acquired during the current year, the tax shall be paid within the time limits referred to in para. 1, and in cases in which the acquisition is after the expiry of the time limits referred to in para. 1, the tax must be paid within two months from the date of acquisition of the property. ";

(b)) the current al. 4 it al. 5.

3. In art. 58, para. 1, item 1, the words ' and ' shall be deleted, and then add "as well as the State Agency" technical operations "for the implementation of the activities specified by law".

4. In art. 71A:

and the current text) became al. 1 and is amended as follows:

"(1) No fee is charged for household waste for the services provided to the prayer houses, temples and monasteries, in which liturgical activity of legally registered denominations in the country, together with the land on which the properties are built. ';

(b)) is hereby set up al. 2:

"(2) the exemption under para. 1, it is provided that the properties do not enjoy the profit-making, non-direct their liturgical activity. "

5. transitional and final provisions of the law amending the law on local taxes and fees (published, SG. 101 by 2013; amend., SG. 105 by 2014):

a) in § 13, the words "2016" are replaced by "2017";

(b)) § 13 (a), the words "30 March 2015. ' shall be replaced by ' 31 March 2016.

§ 19. The law on the amendment of the tax-insurance procedure code (official SG. 98 by 2013; amend., SG. 104 and 109 of the 2013) § 9 of the transitional and final provisions, the words "31 December 2015. ' shall be replaced by ' 31 December 2018.".

§ 20. In the value added tax Act (promulgated, SG. 63 06; amend., SG. 86, 105 and 108 of 2006; the Decision the Constitutional Court No 7 of 2007 – issue 37 of 2007; amend., SG. 41, 52, 59, 108 and 113 in 2007, 106/2008 12/23, 74 and 95 from 2009. , PC. 94 and 100 by 2010, PC. 19, 77 and 99 from 2011, issue. 54, 94 and 103 by 2012 PCs. 23, 30, 68, 98, 101, 104 and 109 in 2013, PCs. 1, 105 and 107 by 2014 and PCs. 41 and 79 by 2015.) make the following changes and additions:

1. In art. 6, al. 4 creating item 3: "3. separation or provision of goods for personal use or use of the taxable person, the owner, its employees or for purposes other than the independent economic activity of the taxable person caused by force majeure or dire need. "

2. In art. 9, para. 4 creating item 5: "5. the provision of a service for private use of the taxable person, the owner, its employees or for purposes other than the independent economic activity of the taxable person caused by force majeure or dire need. "

3. In art. 20:

(a)) in the Al. 1 item 3 is created:

"3. the goods are dispatched or transported by or at expense of the provider from the territory of the country. ';

(b)) in the Al. 2 item 3 is created:

"3. the transport ends within the territory of the country."

4. In art. 25, para. 3 point 7 is created:

7. "last day of the month in which the service is provided under art. 9, para. 3, items 1 and 2. "

5. In art. 27:

(a)) in the Al. 2:

AA) creates a new second sentence: "in determining the amount of the direct cost of the goods which are or would be fixed assets within the meaning of the law on corporate income tax if it is used in the activity of the person, taking into account their weariness cost as part of the tax base upon which is deducted entirely or partially tax credit calculated for each tax period on a straight-line method over a period 5 years from the tax period, during which he exercised the right of tax credit including chattels, respectively for a period of 20 years – for real property. ";


BB) creates the third sentence is: "the cost of obsolescence in the established property law on the commodity shall be determined for the period for which the right is established, but no more than the years preceding sentence.";

BB) current second sentence becomes the fourth sentence;

(b)) is hereby set up al. 6: "(6) in the cases under art. 9, para. 3, item 1 and 2 at the same time using the goods and/or services and for independent economic activity for the purposes of the definition of direct cost under para. 2, first sentence, second and third, the tax base shall be distributed proportionally depending on the degree of use of the product and/or service for the personal needs of the owner, of the employees or for purposes other than the independent economic activity. "

6. In art. 39 item 8 is created:

"8. the provision of medical care by the person exercising the medical profession under the Health Act."

7. In art. 46, para. 1, item 4, after the word "negotiation" is added, and the workmanship ".

8. In art. 73, para. 2 the words "accuracy" shall be deleted.

9. in art. 92, para. 3 item 4 is created:

"4. the person ensures access to the railway infrastructure and analysis funds in projects funded under the operational programme for transport 2007-2013" operational programme "transport and transport infrastructure 2014-2020, a European programme" Mechanism Involves Europe and trans-European transport network, TAN-t until the end. "

10. In art. Al 114. 2 is repealed.

11. in art. Al 118. 7 is repealed.

12. in art. 156, para. 3, item 2 Add "or leftist in Bulgarian Bank or branch of a foreign bank in the Republic of Bulgaria".

13. in art. 159 is Al is created. 5: "(5) the Excess tax by a person, registered on the grounds of art. 154 or for the application of the system of the Union or outside the Union in another Member State, is recovering in a bank account other than the account in the Bank or branch of a foreign bank in the Republic of Bulgaria, as all bank charges in connection with the recovery of the tax, as well as the exchange of currency are at the expense of the person. "

14. In art. 180:

(a)) in the Al. 1 creating the second sentence: "in the event of infringement, the amount of the fine or pecuniary penalty is double the amount of non-deductible tax, but not less than 1000 LEVs.";

b) paragraphs 3 and 4 shall be amended as: "(3) in the case of infringement under subsection. 1, when the registered person is charged tax, within 6 months of the end of the month in which the tax should be calculated, fine, pecuniary penalty, respectively up 5 percent of tax but not less than $200, and for repeated infringement – not less than $400.

(4) upon violation under para. 1, when the registered person is charged after the tax period under para. 3, but not later than 18 months from the end of the month in which the tax should be calculated, fine, pecuniary penalty, respectively, is 10 per cent of tax but not less than $400, second offense – no less than $800. "

15. § 1 of the additional provisions so 68 is repealed.

16. The law amending the law on value added tax (SG. 105 by 2014) in § 32 of the transitional and final provisions in the text before paragraph 1 the word "person" is replaced by "a person, registered for the application of the system of the Union."

§ 21. Within 6 months from the entry into force of the law the persons enjoying the procedure under art. 118, para. 7 of the law on value added tax, shall bring their activities into line with the requirements of art. 118 of the same law.

§ 22. In the law on the National Revenue Agency (official SG. 112 of 2002; amended by 114/2003, no. 105 in 2005, 105/2006, no. 109 (2007), no. 12, 32, 42 and 95 of 2009, issue 15, 51, 54, 97, 98 and 99 of the 2010 No. 38 and 94 by 2012. , PC. 109 by 2013 and St. 60 by 2015.) in art. 25 and following amendments and supplements shall be made:

1. The current text becomes paragraph 1 and after the word "agency" is added "access".

2. Al are created. 2 and 3:

"(2) the authorities and employees of the Agency are required to safeguard the secret information and use it only for the purpose of their inspections and audits.

(3) the order and the manner of providing the information shall be determined by a joint statement of the Executive Director and the respective Junior Manager of the Bulgarian National Bank, responsible for the information system referred to in art. 56 of the law on credit institutions. "

§ 23. In the Act on restriction of cash payments (official GAZETTE 16/2011; amend., SG. 109 by 2013 and 98 and 107 from 2014) in art. 3 everywhere, "15 000" is replaced by "10 000".

§ 24. The law shall enter into force from 1 January 2016.

The law was passed by the National Assembly-43 on 25 November 2015 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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