Law Amending And Supplementing The Law On Excise Duties And Tax Warehouses

Original Language Title: Закон за изменение и допълнение на Закона за акцизите и данъчните складове

Read the untranslated law here: http://parliament.bg/bg/laws/ID/15553/

Name of law Law amending and supplementing the law on excise duties and tax warehouses Named Bill a bill amending and supplementing the law on excise duties and tax warehouses date adopted 12/11/2015 number/year Official Gazette 92/2015 Decree No 232

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 excise duties and tax warehouses, adopted by HLIIÌ National Assembly on 12 November 2015.

Issued in Sofia on 24 November 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 excise duties and tax warehouses (promulgated, SG. 91 of 2005; amend., SG. 105 by 2005, issue 30, 34, 63, 80, 81, 105 and 108 of 2006, issue 31, 53, 108 and 109 from the 2007 No. 36 and 106 since 2008, issue 6, 24, 44 and 95 of 2009. , PC. 55 and 94 by 2010, PC. 19, 35, and 82 99 from 2011, issue. 29 54 94, and by 2012, PCs. 15, 101 and 109 in 2013, PCs. 1 and 105 by 2014 and PCs. 30 by 2015.)

§ 1. In art. 1 make the following amendments and supplements: 1. The current text becomes paragraph. 1.

2. Al are created. 2 and 3:

"(2) the Director of the Customs Agency issued mandatory instructions to the officials in the structure of the Agency for the uniform application of legislation contravene excise duty within the functions and powers of the Agency under this Act after obtaining the opinion of the Minister of finance.

(3) directions under para. 2 may be issued by the Minister of finance. "

§ 2. In art. 3 make the following amendments and additions:

1. In paragraph 8. 1 item 3 shall be repealed.

2. a new paragraph. 2:

(2) Taxable persons and persons outside the cases referred to in para. 1 when you have produced or been involved in the production of excise goods, held or participated in the holding of excise goods, provide or order to excise goods for which duty has not been paid or the excise duty has been paid in part. "

3. The current paragraph. 2 it al. 3.

§ 3. In art. 4 make the following amendments and additions:

1. point 2 shall be replaced by the following:

"2. An authorized warehousekeeper" means a person who, in accordance with the provisions of this law shall be authorised to manufacture and/or stored, to send and receive excise goods under suspension of excise duty. "

2. Point 8 is replaced by the following: ' 8. "Specialized small distillery" is an object that meets both of the following conditions:

a) is legally and economically independent of any other distillery and does not operate under licence;

(b)) has a total capacity of up to 500litra, inclusive, which produces ethyl alcohol (brandy) of grape and fruit-own production of individuals for their own personal and family consuming up to 30 liters of ethyl alcohol (Rakia) per year of family. "

3. In paragraph 14, the words "sole trader or legal" and are deleted after the word "products" shall be inserted "or denatured ethyl alcohol in a special method".

4. an item 23 (a):

"23A" Ethers, produced from bioethanol ": oxygen-containing compounds (ethyl-tertiary-butyl-ether or ETBE), produced on the basis of bioethanol, in which the exchange rate a bio-ETBE, calculated as biofuel is 47, biodimethylether: dimethylether produced from biomass, intended for use as biofuel and bio-methyl-tertiary-butyl-ether: a fuel produced on the basis of biomethanol, whereupon by bio-methyl-tertiary-butyl-ether, calculated as biofuel is 36, intended to be used pure or in blends with petrol engines fuel."

5. Section 37 shall be amended as follows:

"37." energy product for heating is involved in the process associated with the release of heat that is used directly or through a transmission medium. The energy for heating product includes all cases where energy products are burned and the resulting heat is used, except that:

a) for purposes other than those referred to in item 10 and 33;

(b)) for purposes other than motor fuel or heating fuel. "

6. a. t 38A:

"38." Legally and economically independent specialized small distillery "is a person under art. 57, al. 1, which is not associated with a person who is a producer of ethyl alcohol (Rakia). "

7. Create t. 58, 59 and 60:

"58." energy from renewable sources "means renewable non-fossil energy sources: wind, solar energy, energy stored in form of heat in the ambient air – aerotermalna energy, energy stored in form of heat beneath the surface of hard soil-geo thermal energy, energy stored in form of heat into surface waters – hidrotermalna energy, ocean energy, hydroelectric energy, biomass, renewable gas, landfill gas and gas from wastewater treatment plants.

59. "the majority shareholder or shareholder" means a person who holds more than 33na percent of shares, respectively, of the company's shares.

60. "Outstanding public obligations" means the obligations required of the person, with the exception of asset-in full, razsročenite and deferred duties levied by the Customs authorities. '

§ 4. In art. 12, al. 4 item 3 shall be replaced by the following:

"3. are used in industrial processing of tobacco or in tobacco manufacturing;".

§ 5. In art. 20, para. 2 make the following amendments and additions:

1. In paragraph 6, the words "in the impending termination of the licence for the management of the tax warehouse from which the goods are displayed and the comma after them are deleted.

2. Točka 8 shall be amended as follows:


"8. the establishment of the shortages of goods in respect of which excise duty is due, including shortages of coal, coke, electricity, natural gas or biogas, established when the persons under art. 57A, al. 1, item 1, 2, 3, 3A, 3B, 5 and 6; ".

3. point 17 shall be replaced by the following:

"17. the sale of electricity, natural gas or biogas users of electricity, natural gas or biogas for household and business needs, as well as the sale of natural gas or biogas as a motor fuel, excluding sales of persons registered under art. 57A, al. 1, 2, 3, 3A, 5 and 6; ".

4. point 18 shall be replaced by the following:

"18. the consumption of electricity, natural gas or biogas from the persons under art. 57A, al. 1, item 3, 3 (b), 5 and 6 for his own use, except in the case of consumption of electric power for the manufacture or maintenance of electric power production; ".

5. In paragraph 19, after the word "products" shall be inserted "or denatured ethyl alcohol in a special method".

§ 6. In art. 22 the following modifications are made:

1. Paragraph 2 shall be replaced by the following:

(2) Exempt from excise duty in a special denatured ethyl alcohol method, which is used in the production of final products, which are not for human consumption. "

2. in the Al. 6 the words "para. 2 – 5 "shall be replaced by" para. 3-5 "and the words" para. 2, 3 and 5 ' shall be replaced by "para. 3 and 5.

§ 7. In art. 24, para. 1 item 3 shall be replaced by the following:

"3. the CN codes 2710 11 21, 2710 11 25, 2710 19 29, 2710 19 71 to 2710 19 99 and 2710 19 93-in packaging within the meaning of the consumer protection act to 5 litres;".

§ 8. In art. 24 and the following amendments and supplements shall be made:

1. In paragraph 8. 1, after the words "the exemption from excise duty" insert "under art. 22, para. 2, as well as exemption from excise duties ".

2. paragraph 2 is replaced by the following:

"(2) for each site where you will be receiving and using a special denatured ethyl alcohol method or energy products exempt from excise duty, the end user is issued an individual certificate to exempt from excise duty."

3. in the Al. 3:

a) in paragraph 6, after the word "use" is added "in a special denatured ethyl alcohol method or";

(b)) is created point 7:

7. hold a licence, permit or registration for the carrying out of the activity when this is required by law. "

4. in the Al. 4 after the word "use" is added "in a special denatured ethyl alcohol or method".

5. in the Al. 5:

a) in paragraph 2, after the word "use" is added "in a special denatured ethyl alcohol method or";

b) in item 3, after the word "use" is added "in a special denatured ethyl alcohol method under art. 22, para. 2 or ";

in point 4) shall be replaced by the following:

"4. a special denatured ethyl alcohol method or energy products, which will be used by the end user – trade name and CN code;"

d) point 5 is replaced by the following:

"5. the annual estimated quantities of denatured ethyl alcohol in special method or for energy products, which will receive and use – by types of activities, and for energy products – and the types of energy products;"

(e)) including 6, after the word "activities" a comma and the words "and the types of energy products" shall be replaced by ' and of energy products – and the types of energy products ";

is in item 8) after the word "received" is added on special denatured ethyl alcohol method or ";

g) item 10 shall be inserted:

"10. estimated annual quantity of manufactured goods as intended – for realization on the territory of the country of export or of another Member State."

6. in the Al. 6:

a) in item 10, after the word "use" denaturiraniâ "is added on special method or ethyl alcohol";

(b) in item 11) add "as in the case of combined production of heat and electricity cost standards must include the quantity of the data separately energy products used for the production of thermal energy and the quantity of energy products used for the production of electrical energy".

7. a new para. 7:

(7) a certificate to exempt from excise duty end user shall not be issued to a person whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities. '

8. The current paragraph. 7 it al. 8.

§ 9. In art. 24 (b) make the following additions:

1. In paragraph 8. 1, item 2, after the word "use" denaturiraniâ "is added on special method or ethyl alcohol".

2. in the Al. 3 creating the second sentence: "When checking disclose the existence of the circumstance under art. 24A, para. 7, a person shall be notified within 14 days of receipt of the notification to submit collateral in the amount not less than the size of the nepogasenoto public debt. "

§ 10. In art. 24 in, al. 3 Add "as an on-the-spot check is carried out at the discretion, where the change is related to the circumstances listed in the commercial register.

§ 11. In art. 24 d, para. 1 the words "Central Customs control ' shall be deleted.

§ 12. In art. 24 (e) make the following amendments and additions:

1. In paragraph 8. 1 the words "energy products" shall be replaced by the words "excisable goods" and the words "energy products" shall be replaced by ' the goods '.

2. in the Al. 2 the words "energy products" shall be replaced by the words "excisable goods".

3. a para. 4:

"(4) exempt from excise duty end user who has used a special denatured ethyl alcohol method for purposes other than those indicated in the issued certificate, pay the amount of the excise duty due to ethanol, at the rate specified in art. 31, para. 1. "


§ 13. In art. 24, al. 1, item 4 the following endorsements are added:

1. In subparagraph (a), after the words "art. 24A, para. 3 "there shall be added" and 7 ".

2. There are many letters "c" and "d":

"when a person is in) provided false data that are used for the issuance of a certificate to exempt from excise duty end user;

d) when the person ceases to satisfy the conditions for exemption from excise duties under art. 22, para. 2 or art. 24, para. 2, s. 1-5. "

§ 14. In art. 24 (g) is hereby amended as follows:

1. In paragraph 8. 5 the word "month" shall be replaced by "two".

2. in the Al. 7 the words "14 days" are replaced by "7-day".

§ 15. In art. 25, para. 1, item 1, the words "article. 27, al. 7 and 8 "are replaced by" article. 64, para. 21 and 22.

§ 16. In art. 27 the following modifications are made:

1. In paragraph 8. 4 the first sentence shall be replaced by the following: "the decision or refusal under para. 3 or al. 13 may be appealed within 14 days to the Director of the Customs Agency, which shall take a decision in 45 days from the date of receipt of the complaint. "

2. in the Al. 5, the words "14 days" are replaced by "7-day".

3. Paragraphs 6, 7, 8 and 12 are repealed.

§ 17. In art. 27 and al. 2 is repealed.

§ 18. In art. 28 is made the following changes and additions:

1. The current text becomes paragraph 1 and in paragraph 8, after the words "gas" a comma and add "liquefied biogas and biogas in gaseous form.

2. a para. 2:

"(2) when using energy products for the realization of combined production of heat and electricity tax base under para. 1 for the produced heat is set on 30 percent of the total amount of energy products used for the combined production of heat and electricity. "

§ 19. Art is created. 28A:

"Art. 28. For the purposes of the application of art. 28, para. 2 exempted from excise duty end-users provide the competent Customs Office within the time limit for the submission of rekapitulativnata declaration under art. 87A, para. 1 monthly report for the energy products by order, way and in a format laid down in the rules for implementation of the law. "

§ 20. In art. 32 make the following amendments and additions:

1. In paragraph 8. 1:

a) in item 3, "645" is replaced by "646";

(b) in item 4) number "645" is replaced by "646";

c) points 8 and 9 shall be repealed;

d) in item 10 "645" is replaced by "646";

e) 11 is created:

"11. biogas under CN code 2711 19 and 2711 29 – $ 0. for 1 Gigajoule. "

2. in the Al. 8 figure "645" is replaced by "646" and after the word "litres" shall be inserted "or 1000 kg depending on the designated tax base."

§ 21. In art. 33 following amendments and supplements shall be made:

1. In paragraph 8. 1:

a) in paragraph 1 the words "$ 50" is replaced by "EUR 646.";

b) in paragraph 2 the words "$ 50" is replaced by "EUR 400;

c) in paragraph 3 the words "$ 50" is replaced by "EUR 646.";

d) point 8 shall be set up:

"8. biogas under CN code 2711 19 and 2711 29 – $ 0. for 1 Gigajoule. "

2. in the Al. 3 the words "item 1 – 4" shall be replaced by ' paragraph 2 and 4.

3. Paragraph 4 is replaced by the following:

"(4) the rates referred to in paragraph 1. 1, 2 and 4 shall apply, provided that the person who released the excisable products for consumption, has a document on al. 3, certified by the person who will use the goods for the intended use, with the exception of liquefied petroleum gas (LPG) in cylinders for heating, shown from a tax warehouse. "

4. in the Al. 5, the words "the rate referred to in paragraph 1. 1 "shall be replaced by" the rates under para. 1, 2 and 4.

§ 22. In art. 34 para. 1 shall be amended as follows:

"(1) for the purposes of the application of art. 24, para. 1, item 1, para. 2, item 1 – 5 and art. 26, al. 2 gas oils falling within CN codes 2710 19 41 and 2710 19 49 from the kerosene falling within CN code 2710 19 25 00 mark under the conditions and in accordance with procedures laid down in the rules for implementation of the law. "

§ 23. In art. 39 the following modifications are made:

1. Paragraph 1 shall be amended as follows:

"(1) the chargeability conditions rate for cigarettes is as follows:

1. the specific excise duty – 70 EUR the 1000 short;

2. the proportional excise duty: a) 38 per cent of the sale price – from 1 January 2016;

b) 40 per cent of the sale price – from 1 January 2017;

c) 42 per cent of the sale price – from 1 January 2018. "

2. in the Al. 2, item 2, the word "eight" are replaced with "seven".

§ 24. Article 39 (a) is repealed.

§ 25. In art. 43 following amendments and supplements shall be made:

1. In paragraph 8. 1:

a) in paragraph 1 the words "art. 3, item 4 and 6 "shall be replaced by" art. 3, al. 1, item 4 and 6 ";

(b) item 2), the words "paragraph 1, 2 and 3 ' shall be replaced by" item 1 – 3 (b), (5) and (6) "and the words" art. 84, para. 8 "are replaced by" article. 84, para. 8, 20 and 21.

2. Al are created. (6) and (7): "(6) except in the cases referred to in paragraph 1. 3 tax period for the persons under art. 57A, al. 1.5 's and one year coincides with the calendar year.

(7) the first tax period for the persons under art. 57A, al. 1, item 5 covers the time from the date of service of the certificate of registration under this Act until the last day of the calendar year and the last tax period covers the time from the beginning of the calendar year up to the date of notification of the decision on the termination of the registration. "

§ 26. In art. 47 the following endorsements are added:

1. In paragraph 8. 1:

(a) in item 1) add "with the exception of persons who receive stored, and sent only silent and sparkling wines and/or other fermented beverages";

(b) in point 7), after the word "premises" is added "and/or" areas;

c) in item 8, after the words "excisable goods" comma, add "including depositors, identified with a single identification code" and a comma;

d) in item 9, after the words "Customs authorities" shall be added "and the revenue bodies of the National Revenue Agency.

2. a para. 3: "(3) a licence for management of a tax warehouse shall not be issued to a person whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities. '

§ 27. Art is created. 47A:


"Art. 47. (1) Before any transfer of ownership of the excise goods, consumed in a tax warehouse, which does not constitute a release for consumption within the meaning of art. 20, para. 2, the depositor is required to notify the authorized warehousekeeper and the national revenue agency within three days before the transfer of ownership of chargeability conditions of new face depositor. Information to the National Revenue Agency shall be filed electronically with the electronic signature by the order of the tax-insurance procedure code via e-service portal for e-services of the National Revenue Agency, available on the website of the National Revenue Agency.

(2) the information referred to in para. 1 to the authorized warehousekeeper and the National Revenue Agency shall contain the following particulars:

1. the credentials of the person or the depositor name – full name, unified identification code from the commercial register or unified identification code BULSTAT register or personal identification number or serial number of the foreigner;

2. registered office or domicile of the person under item 1;

3. the credentials for the new depositor – full name or name, unified identification code from the commercial register or unified identification code BULSTAT register or personal identification number or serial number of the foreigner;

4. registered office or domicile of the person referred to in paragraph 3;

5. type of excisable products with CN codes and their quantity.

(3) following the submission of the information referred to in para. 1 if ownership of chargeability conditions not be transferred to a new person, the person shall notify the depositor a depositor in accordance with para. 1 immediately the authorized warehousekeeper and the National Revenue Agency.

(4) a person may not be a depositor a person whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities, and/or required public duties, collected by the National Revenue Agency. "

§ 28. In art. 48 the following endorsements are added:

1. In paragraph 8. 2, t. 7, after the word "premises" is added "and/or" areas.

2. in the Al. 6, after the words "art. 28 "a comma and added al. 1. "

§ 29. In art. 49, para. 2 creates a second sentence: "When checking disclose the existence of the circumstance under art. 47, para. 3, the person concerned shall be notified within 14 days of receipt of the notification to submit collateral in the amount not less than the size of the nepogasenoto public debt. "

§ 30. In art. 50, para. 3, second sentence, the word "denied" is replaced by "implied".

§ 31. In art. 52, para. 1, item 2, the words "Customs authorities" shall be replaced by "the Director of the Customs Agency.

§ 32. In art. 53, para. 1 item 4 is created:

' 4. where a person has submitted false data that are used for the issuance of a license to manage tax warehouse. "

§ 33. In art. 54, para. 2, item 6 the word "issue" is replaced by "service".

§ 34. Article 55 shall be repealed.

§ 35. In art. 55 and following amendments and supplements shall be made:

1. In paragraph 8. 3, second sentence, the word "explicit" is replaced by "silent".

2. a para. 8:

"(8) the right to apply the rate under art. 31, para. 1, item 7 arises from the date of service of the certificate of registration. "

§ 36. In art. 55 in, al. 2, item 5 (a), after the words "art. 28 "a comma and added al. 1. "

§ 37. In art. 55 e, para. 3, second sentence, the word "denied" is replaced by "implied".

§ 38. In art. 56, para. 2 item 5 shall be amended as follows:

5. date of service of the certificate of registration; ".

§ 39. In art. 57 following amendments and supplements shall be made:

1. In paragraph 8. 4, second sentence, the word "explicit" is replaced by "silent".

2. a para. 8:

"(8) the right to carry out the activity for which the certificate of registration is issued, arises on the date of its delivery."

§ 40. In art. 57 and following amendments and supplements shall be made:

1. In paragraph 8. 1: a) e.g. created 3A and 3B:

"3A. where they sell their own electricity generated by renewable energy from a power plant with a total installed capacity of up to 5 MW, for domestic users and/or business needs;

3B. using your own electricity generated by renewable energy for their own needs for power plant with a total installed capacity of up to 5 MW, with the exception of persons who consume its own electric energy for domestic purposes; "

(b)) shall be item 5 and 6:

5. "that produce and sell biogas for business needs as well as those who produce and consume biogas for their own use, with the exception of persons who consume their own biogas for household use;

6. which import or bring into the territory of the country, consume or sell its own compressed or liquefied natural gas, as well as persons who carry out activities in the liquefaction of natural gas or liquefied gas regasification pridoden. "

2. in the Al. 2 in the text before item 1 the words "item 1 – 3" shall be replaced by "item 1 – 3 (b), 5 and 6".

3. in the Al. 4:

(a)) in the text before paragraph 1, after the word "results" add "public";

b) in paragraph 3 the words "date of registration" shall be replaced by the words "date of service".

4. Al are created. 8 and 9:


(8) the registration certificate shall not be issued to a person under paragraph 1. 1, item 1, 2, 3A, 3B, 5, and 6, whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities.

(9) the persons referred to in para. 1, item 5 are required to meet the requirements of para. 2, s. 1-6. "

§ 41. In art. 57 (b) make the following amendments and additions:

1. In paragraph 8. 2, first sentence, after the words "motor fuel" insert "as well as the persons under art. 57A, al. 1, item 3 (a), 3 (b), 5 and 6 ".

2. in the Al. 7, second sentence, the word "explicit" is replaced by "silent".

3. Al are created. 15 and 16:

"(15) When the verification disclose the existence of a circumstance under art. 57A, al. 8, the person shall be notified within 14 days of receipt of the notification to submit collateral in the amount not less than the amount of public debt nepogasenoto.

(16) the right to carry out the activity for which the certificate of registration is issued, arises on the date of its delivery. "

§ 42. In art. 57 the following amendments and supplements shall be made:

1. In paragraph 8. 1:

(a) in item 1) add "with the exception of those that will only get quiet and sparkling wines and/or other fermented beverages";

(b) in point 6), after the word "premises" is added "and/or" areas;

in) item 10 shall be inserted:

10. hold a licence, permit or registration, where required by law. "

2. in the Al. 2, item 14, the word "room" is replaced by "premises and/or areas".

3. Al are created. 12 and 13:

(12) the registration certificate shall not be issued to a person whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities.

(13) where it is found in the presence of circumstances under para. 12, the person shall be notified within 14 days of receipt of the notification to submit collateral in the amount not less than the size of the nepogasenoto public debt. "

§ 43. In art. 57 d, para. 1, second sentence, the word "denied" is replaced by "implied".

§ 44. In art. 58, para. 1, item 3 following amendments and supplements shall be made:

1. In point (b) in the end point is replaced by a comma and added the Union "or".

2. a letter "c":

"in) the person submitted false data that are used for the issuance of a certificate of registration."

§ 45. In art. 58 and following amendments and supplements shall be made:

1. In paragraph 8. 1:

a) in item 4, after the word "luggage" is added "and/or" areas;

(b)) is created point 7:

7. hold a licence, permit or registration, where required by law. "

2. in the Al. 2, item 14, the word "room" is replaced by "premises and/or areas".

3. in the Al. 4, second sentence, the word "denied" is replaced by "implied".

4. a para. 7:

(7) the authorisation shall not be issued to a person whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities. '

§ 46. In art. 58 in the Al is created. 3:

"(3) a certificate of a registered consignor shall not be issued to a person whose owners, managers, procurators, majority partners or shareholders are, or have been, at the time of occurrence of the obligations owners, procurators, majority shareholders, associates or members of the management or controlling bodies of individuals with outstanding public duties levied by the Customs authorities. '

§ 47. In art. 58 e, para. 2 creates a second sentence: "When checking disclose the existence of the circumstance under art. 58 in, al. 3, the person concerned shall be notified within 14 days of receipt of the notification to submit collateral in the amount not less than the size of the nepogasenoto public debt. "

§ 48. In art. 58, al. 1, second sentence, the word "denied" is replaced by "implied".

§ 49. In art. 60 the following endorsements are added:

1. In paragraph 8. 1, after the words "natural gas" is added "and/or the production of biogas.

2. Create a new para. 5 and 6:

"(5) the production of alcoholic drinks falling within CN code 2208 (brandy) in registered specialized small establishments for distillation may be carried out only during the period from 1 July to 31 December.

(6) except in the cases referred to in paragraph 1. 5 permitted the production of alcoholic drinks falling within CN code 2208 (Rakia) in registered specialized small establishments for distillation after written notification to the head of the competent Customs Office, filed within the 14-day period before carrying out the operation. "

§ 50. In art. 64 following amendments and supplements shall be made:

1. In paragraph 8. 12, after the words "Applicants of bands" is added "except authorized warehousekeepers" and the words "for each quarter ' shall be deleted.

2. paragraph 13 is replaced by the following:

(13) the reports on the bands under para. 12 is provided by persons in the period for the submission of the chargeability conditions Declaration, with the exception of the importers, who provide the bands before the release of the security. Reports can be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

3. Paragraph 18 shall be amended as follows:

(18) in the case of shortages of bands emerged for payment of excise duty. "

4. Al are created. 20, 21, 22, 23 and 24:


(20) the requested and received by the persons referred to in para. 1-3 bands can be returned to the competent Customs office only in cases where with them are not oblepvani bottled beverages or tobacco products as shall be established finding, which reflect the type of feed, or series, the total number, the sequence of numbering, as well as other characteristics of the respective bands.

(21) the bands, received the defects in the manufacturing process of the tobacco and bottled alcoholic beverages be scrapped with a bilateral protocol signed between the faces and the competent Customs Office and transmitted to it in the order and manner laid down by the regulation for implementation of the law.

(22) where excise goods under suspension of excise duty may not be released for consumption due to non-compliance with the legal requirements or technical and quality standards, including with respect to consumer packaging, stated on the packaging labels be scrapped in order and manner established by the regulation for implementation of the law.

(23) in the cases referred to in para. 20 – 22 persons provide the competent Customs Office inventories for bands that returned records may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law.

(24) the Cull bands under para. 21 and 22 shall be destroyed by the Customs authorities in the order and manner established by the regulation for implementation of the law. "

§ 51. In art. 66 creates al. 8:

"(8) excise goods, papered with band, obtained from another tax warehouse on the same an authorized warehousekeeper, distinguishable as in the stock records, and physically from other excise goods stored in a tax warehouse."

§ 52. In art. 76 the following amendments and supplements shall be made:

1. In paragraph 8. 4 in the text before point 1, the words "article. 3, item 6 "shall be replaced by" art. 3, al. 1, item 6.

2. Al are created. 10 and 11:

"(10) where lubricating oils falling within CN codes 2710 19 71 to 2710 19 93 and other lubricating oils, falling within CN code 2710 19 99, received as pre-packaged products over 5 gallons to liters, 210 persons may file a notice of the total quantity of excise goods, which will be sent from another Member State within the calendar month from one consignor.

(11) the provisions of this article shall not apply to cases under art. 24, para. 1, item 3 and 4. "

§ 53. In chapter v section V is created with art. 83 83 k and l:

' Section V

Collateral provided in connection with the outstanding public debts at the time of issue of licences, permits and certificates

Art. 83 HP. The persons under art. 24A, para. 7, art. 47, para. 3, art. 57A, al. 8, art. 57 in, al. 12 and art. 58 in, al. 3 provide security in an amount not less than the amount of public debt nepogasenoto. Security is set up with a cash deposit or bank guarantee in accordance with customs legislation, for a period of one year. Security established with cash deposit is accepted in Bulgarian Leva, as no interest shall be payable on it.

Art. 83 l. (1) Security may be released if within one year after his fall, the grounds for its establishment.

(2) the security shall be released by decision of the competent customs authority within 7 days from the date of the notification of the repayment obligation.

(3) except in the cases referred to in paragraph 1. 1 the absorption of the collateral in the amount of nepogasenoto public debt within 7 days prior to the expiry of the one-year period. "

§ 54. In art. 84 following amendments and supplements shall be made:

1. In paragraph 8. 3 the words "art. 3, item 4 and 6 "shall be replaced by" art. 3, al. 1, item 4 and 6.

2. in the Al. 4, the words "article. 57 and 58 in ' shall be replaced by "art. 24, para. 1, item 3 and 4, art. 57, 58 and 60.

3. in the Al. 6, item 9, after the words "art. 28 "a comma and added al. 1. "

4. in the Al. 7 creates the second sentence: "in the cases under art. 64, para. 18 excise tax document shall be issued on the date of the establishment of bands gaps. "

5. Paragraph 13 is replaced by the following:

(13) the tax documents issued pursuant to this Act shall be kept for a period of five years with effect from 1 January of the year following the year in which the expired tax period to which they relate. "

6. in the Al. 18 and 19, the words "article. 20, para. 2, item 9 and 19 ' are replaced by ' art. 20, para. 2, item 9 and 10 ".

7. Al are created. 20 and 21: "(20) in the case of release for consumption under art. 20, para. 2, item 17 and 18 excise tax receipt shall be issued by the persons under art. 57A, al. 1, item 6 of the date of release for consumption of excisable products. The excise tax receipt shall be issued for each recipient and each vehicle pursuant to para. 8.

(21) the Excise tax receipt shall be issued by the persons under art. 57A, al. 1.5 total of all quantities of excisable goods released for consumption within the meaning of art. 20, para. 2, item 17 and 18. The excise tax receipt shall be issued to the date of submission of a declaration the chargeability conditions, respectively the date of notification of the decision on the termination of the registration. However the issue of excise tax a paper document, without requiring registration in the information system of the Customs Agency. "

§ 55. Art is created. 87A:

"Art. 87. (1) Exempt from excise duty end users submit rekapitulativna Declaration of excise goods received and used within 14 days of the expiry of the calendar month in order and manner established by the regulation for implementation of the law.

(2) Rekapitulativnata Declaration and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 56. In art. 90 a, para. 2, item 8 the words "tobacco trading" shall be replaced by the words "trading and/or storage of tobacco products".

§ 57. In art. 90 (e) make the following amendments and additions:


1. In paragraph 8. 1, second sentence, the word "denied" is replaced by "implied".

2. Al are created. 4, 5 and 6:

"(4) the right to carry out trade in tobacco products arises from the date of service of the authorisation.

(5) in the Customs Agency shall keep a register of permits issued for trade in tobacco products.

(6) the content and format of the register under para. 5 shall be determined by the regulation for implementation of the law. "

§ 58. Art is created. 92 (a):

"Art. 92. It is prohibited to use the excise tax warehouse goods by a person who at the date any depositor of use there are outstanding charges levied by Customs authorities and/or required public duties, collected by the National Revenue Agency. "

§ 59. In art. 93 following amendments and supplements shall be made:

1. In paragraph 8. 1 the words "are taxed with a rate lower than the rate for motor fuel or" shall be deleted.

2. in the Al. 5, the words "marked" heating fuel "respectively shall be deleted.

3. in the Al. 6 in the text before paragraph 1, after the word "products" are added "and energy products under art. 33, para. 1, item 2. "

4. in the Al. 9, the first sentence after the word "products" are added "and energy products under art. 33, para. 1, item 2. "

5. Al are created. 10 and 11:

(10) paragraph 6 shall not apply to excisable goods under art. 33, para. 1, item 2, carried on the territory of the State under duty-suspension arrangements or under the external Community transit procedure.

(11) in the cases referred to in para. 6 in the transportation of energy products under art. 33, para. 1, item 2 of transport is permitted to be fitted only with a global positioning system (GPS), and measurement to be performed only when loading. "

§ 60. In art. 94 a, para. 1 the words "item 1 – 4" shall be replaced by ' paragraph 2 and 4.

§ 61. In art. 97, para. 1, after the words ' ethyl alcohol ' is added and the denaturing method of ethyl alcohol, which is used in the production of final products, which are not for human consumption ".

§ 62. In art. 99, para. 2 create item 5 and 6:

"5. the holding, transfer and transport of hand-bent cigarettes or cigarettes made from blanks with a filter, in the amount of over 40 short;

6. holding, carrying, transport, supply and sale of waste tobacco which do not constitute tobacco smoking (pipe and cigarettes), except in the cases and by the persons under art. 12, al. 4 and 5. "

§ 63. Art is created. 100 (b):

"Art. 100 (b). (1) the removal of excise goods, papered with band, from a tax warehouse and transport them to another tax warehouse on the same authorized warehousekeeper shall only be carried out after authorisation by the Director of the Customs Agency.

(2) loading and removal of excisable products under para. 1 shall be carried out in the presence of the Customs authorities, which place technical installations for carrying out the controls on the movement of excisable products.

(3) the Customs authorities may provide the escort of vehicles to other tax warehouse on the same authorized warehousekeeper.

(4) upon transportation of excisable products to the electronic administrative document shall apply a copy of the authorisation under paragraph 1. 1 and an inventory of the bands, papered over excise goods.

(5) the receipt and unloading of excise goods shall be carried out in the presence of the Customs authorities, which eliminate technical devices under para. 2.

(6) the Customs authorities may carry out verification of the conformity of the information in the inventory referred to in paragraph 1. 4 when the loading and unloading of excisable products. NCA does not owe compensation for disrupted trade kind of excisable products or their packaging.

(7) in case of non-compliance with the examination under paragraph 1. 6, found in the loading, the Director of the Customs Agency may suspend the execution of the issued permit. "

§ 64. In art. 102 following amendments and supplements shall be made:

1. Paragraph 3 is replaced by the following:

"(3) in carrying out the control the Customs authorities have the right to:

1. install technical devices to control the movement and use of excise goods;

2. carry out field tests or take samples for laboratory analysis. "

2. paragraph 4 is hereby repealed.

3. Al are created. 6 and 7: (6) for the purposes of customs control, identified by an order of the Director of the Customs Agency, subject to the requirements of the law on road traffic are allowed to stop vehicles and to examine documents relating to their management and performance.

(7) the actions referred to in para. 6 shall be carried out only by Customs officers, equipped with a prominent and visible, including the dark part of the day, road signs and clothing, in a form approved by order of the Director of the Customs Agency. "

§ 65. In art. 103 create al. 3-5:

"(3) in the obstruction of view, carried out for verification of the evidence or of certain facts and circumstances relevant to the duties of excise duty, the Customs authorities shall require the authorities of the Ministry of the Interior cooperated for the legitimate performance of their duties.

(4) the Customs authorities may require on-site written data from an employee of the inspected person and third-person involved or present in the collection of evidence.

(5) at the time of purchase by or under the supervision of the customs authority (control) purchased goods that are not subject to recovery as evidence shall be returned to the person who received the payment, and the paid amount will be refunded immediately. Of the circumstances shall be drawn up. "

§ 66. In art. 106 and following amendments and supplements shall be made:

1. The current text becomes paragraph 1.

2. a para. 2:


"(2) the Excise goods in the 45 days of the notification of termination of production or administrativnonakazatelnoto from the entry into force of the Decree have not been contacted, are considered to be abandoned in favour of the State."

§ 67. In art. 110 Al is created. 5:

"(5) a person who has obtained a certificate to exempt from excise duty, which the end user does not submit the statement or rekapitulativna does not submit the report according to art. 28A in the stated time, is punished with a penalty payment in the amount of 500 to 2500 EUR In recurrence property sanction of 1000 to 5000 LEVs. "

§ 68. In art. 114 following amendments and supplements shall be made:

1. The current text becomes paragraph 1.

2. a para. 2:

"(2) in cases where the Customs authorities establish that the means of measurement and control is not sealed, no signs or seals or marks to verify the results of metrological control over the means of measurement and control are damaged and/or expired, the penalty under paragraph 1. 1 is not necessary if the person has informed the Customs authorities on the modalities laid down by the Ordinance under art. 103. "

§ 69. In art. 114 and following modifications are made:

1. In paragraph 8. 1 the figure "2000" is replaced by "4000".

2. in the Al. 2 figure "4000" is replaced by "6000".

§ 70. Create art. 115 (a) and 115 (b):

"Art. 115. (1) a person who contravenes any depositor provision of art. 92 and is punishable with a fine of 1000 to 5000 EUR – for individuals, and a penalty payment in the amount of 3000 to 7000 EUR – for the legal persons and the sole traders.

(2) in the event of a repeated offence under subsection. 1 penalty from 2000 up to 10 000 BGN, and the proprietary sanction is from 6000 to 14000 EUR

Art. 5b. (1) a person who does not file a depositor information under art. 47A, al. 1, do not pass it within a time limit not indicated or false data indicated under art. 47A, al. 2, is punishable by a fine of 1000 to 5000 EUR – for individuals, and a penalty payment in the amount of 3000 to 7000 EUR – for the legal persons and the sole traders.

(2) in the event of a repeated offence under subsection. 1 penalty from 2000 up to 10 000 BGN, and the proprietary sanction is from 6000 up to 14, 000. "

§ 71. In art. 120 al. 2 shall be amended as follows:

"(2) a person who contravenes the provisions of art. 99, para. 2, item 1, 3, 5 and 6, shall be punishable by a fine of 100 to 500 EUR – for individuals, or with a proprietary sanction from 2000 up to 10 000 BGN. – for the legal persons and the sole traders. "

§ 72. In art. 124 the following endorsements are added:

1. In paragraph 8. 1, after the words "art. 123, para. 1, 2, 4 and 6 "a comma and add" art. 123 (b), para. 2. "

2. in the Al. 8, after the words "medical institutions" is added "kindergartens" and after the words "social institutions" is added "State and municipal institutions".

3. a para. 9:

"(9) tobacco waste under art. 123 (b), para. 2 shall be destroyed. "

§ 73. In art. 124 (b) Al. 1 shall be amended as follows:

"(1) for imposing an administrative penalty under art. 124 (a) applies and the sealing of a coercive administrative measure object or objects where it is ascertained, for a period of one month, and in the event of a breach-for a period of 2 to 6 months. "

§ 74. In art. 128 establishes al. 4:

"(4) in cases where the infringement is established under art. 115 (a) and 115 (b), the revenue bodies of the National Revenue Agency shall compile the acts establishing violations by penal provisions shall be issued by the Executive Director of the national revenue agency or by officials authorised by him. "

Transitional and final provisions

§ 75. (1) within two months of the entry into force of this law the persons under art. 57A, al. 1, item 3 (a), 3 (b), (5) and (6) submit a request for registration under art. 57 (b), para. 1.

(2) until the entry into force of the Act for issuing of certificate for registration under art. 57 (b), para. 7 or the refusal to issue the persons referred to in para. 1 continue their activities and have all the rights and obligations of persons registered under this Act.

§ 76. (1) no later than 29 February 2016. the persons who submit an application for issue of a certificate to exempt from excise duty the end-user pursuant to art. 24A, para. 4 in relation to art. 22, para. 2, have the right to be refunded excise duty paid on alcohol that is denatured and specially at the same time incorporated in the production of finished products not for human consumption, for the purchased quantities of ethyl alcohol from 1 January 2016, by 31 March 2016.

(2) a Refund under paragraph 1. 1 shall be carried out after the realization of the manufactured goods in which is incorporated the specially denatured ethyl alcohol, more requests not later than December 31, 2016, under the conditions and by the order defined until the entry into force of this law.

(3) the refund of paid excise duty on ethyl alcohol, which simultaneously is specially denatured and used in the manufacture of finished products not for human consumption, for the purchased quantities of ethyl alcohol until 31 December 2015 shall be made at the requests not later than December 31, 2016, under the conditions and by the order defined until the entry into force of this law.

§ 77. (1) the provision of art. 57A, al. 2, item 5 shall not apply to persons licensed under art. 39, para. 1, item 7 of the law on energy, for violations that are issued or penal provisions have entered into force prior to the entry into force of this law.

(2) within 6 months from the entry into force of this law the persons referred to in para. 1 shall bring their activities into line with it.

§ 78. (1) persons falling within the scope of art. 4, item 8, that until the entry into force of this law have vessels with a total capacity of up to 500 gallons inclusive, may continue their activities if they submit a declaration to the competent Customs Office, that are legally and economically independent of any other distillery and does not operate under licence.


(2) the Declaration referred to in paragraph 1. 1 shall be filed no later than three months from the entry into force of this law.

(3) except in the cases referred to in paragraph 1. 1 the persons carrying on business as a specialized small distillery with a total capacity of up to 1000 litres container including, shall comply with the requirements of this Act within 6 months from its entry into force.

§ 79. The provisions of art. 24A, para. 7, art. 47, para. 3, art. 57A, al. 8, art. 57 in, al. 12, art. 58A, al. 7 and art. 58 in, al. 3 shall not apply to persons who, until the entry into force of this law have issued certificates, licenses or permissions.

§ 80. The law on road traffic (official SG. 20 of 1999; amend., no. 1 of 2000 and 43/76 of 2002, no. 16 and 22 of 2003, issue 6, 70, 85 and 115 of 2004, no. 79, 92, 99, 102, 103 and 105 by 2005, issue 30, 34, 61, 64, 80, 82, 85 and 102 in 2006. , PC. 22, 51, 53, 97 and 109 from 2007, PCs. 36, 43, 69, 88 and 102 by 2008, PCs. 74, 75, 82 and 93 from 2009, PCs. 54, 98 and 100 by 2010, PC. 10, 19, 39 and 48 by 2011; Decision No. 1 of the Constitutional Court by 2012 – PCs. 20 by 2012; amend., SG. 47, 53, 54, 60 and 75 by 2012 PCs. 15 and 68 in 2013, PCs. 53 and 107 by 2014 and PCs. 14, 19, 37 and 79 of 2015) in § 12 of the transitional and final provisions, after the words "the Customs Act" there shall be added "and the law on excise duties and tax warehouses.

§ 81. The law shall enter into force from 1 January 2016, with the exception of § 26 paragraph 1, point (d), which shall enter into force on 1 February 2016.

The law was passed by the National Assembly-43 on 12 November 2015 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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