Name of law Law amending and supplementing the law on the State budget of the Republic of Bulgaria for 2014.




The name of the Bill a bill amending and supplementing the law on the State budget of the Republic of Bulgaria for 2014.





Date of adoption 26/11/2014 number/year Official Gazette Decree No 98/2014 281

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 the State budget of the Republic of Bulgaria for 2014, adopted by HLÌII National Assembly on November 26, 2014.

Issued in Sofia on 26 November 2014.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Hristo Ivanov

LAW amending and supplementing the law on the State budget of the Republic of Bulgaria for 2014 (official SG. 109 by 2013; Decision of the Constitutional Court No 13 of 2014 – No. 65 from 2014; amend., SG. 67 by 2014)

§ 1. In art. 1 make the following amendments and additions:

1. Paragraph 1 shall be amended as follows:

"(1) Adopts the State budget for 2014 on revenues, grants and donations as follows:



№

 





Indicators

 





Amount

(thousand EUR)









 





1





2









 I.





INCOME, GRANTS AND DONATIONS





18,200,939.5









 1.





Tax revenues





16 312846.7









 1.1.





Corporate income tax





1 511700.0









 1.2.





Tax on dividends and liquidation quotas income of legal persons





83500.0









 1.3.





Taxes on the income of natural persons





2 671400.0









 1.4.





Value added tax





7 694400.0









 1.5.





Excise duties





64000.0









 1.6.





Tax on insurance premiums





28600.0









 1.7.





Duties and customs fees





149400.0









 1.8.





Charge on the production of sugar and isoglucose





1046.7









 1.9.





Other taxes





112,800.0









 2.





Non-tax revenue 1,836,472.2









 2.1.





State fees





914,719.0









 2.2.





Legal fees





120,000.0









 2.3.





Revenue and income from property 537,993.9









 2.4.





Fines, penalties and default interest





152,730.9









 2.5.





Other non-tax revenue





111,028.4









 3.





Grants and donations





51620.6











 

“

2. in the Al. 2:

in section II a) the "cost" figure "9,899,567.0 ' is replaced by ' 10 178 485,0";

(b) in section II) "expenses", paragraph 4 the number "861,100.0 ' is replaced by ' 1 140 018";

in section II) "EXPENSES" 4.1 "860,000.0" is replaced by "1 138 918,0";

(d) in section II) "expenses", i.e. "4.1.2 740,000.0" is replaced by "218,0" 621;

(e) in section II) "expenses", 4.1 is created that 4.1.3:

"4.1.3 – for structural and extra fiscal measures 700,0 397".

3. in the Al. 3-336,227.8, "1" is replaced by "-" 2 676 908,4.

4. in the Al. 4 figure "1,336,227.8" is replaced by "2 676 908,4".

5. in the Al. 5.1 the figure "500 000 ' is replaced by ' 381 218".

6. Al are created. 7, 8 and 9:

(7) the funds from the reserve referred to in paragraph 1. 2, section II, item 4.1.3 shall be allocated as follows:

1. the Ministry of the Interior – up to 125,700.0 Hill. BGN;

2. Ministry of labour and social policy-up to 50000.0 Hill. BGN;

3. the Ministry of health – up to 24200.0 Hill. BGN;

4. the Ministry of regional development – up to 16400.0 Hill. BGN;

5. Ministry of agriculture and food – up to 16400.0 Hill. BGN;

6. the Supreme Judicial Council – up to 10000.0 Hill. BGN;

7. The Ministry of Justice – up to 5000.0 Hill. BGN;

8. The Ministry of Foreign Affairs – up to 3000.0 Hill. BGN;

9. State Fund "Agriculture" – at a rate of up to 70000.0 Hill. BGN;

10. Contributing to the financing of European projects and other costs – amounting to 77000.0 Hill. EUR

(8) the resources of the Al. 7 is spent on the basis of an act of the Council of Ministers.

(9) the Council of Ministers may approve compensated changes in the allocation of funds under para. 7. "

§ 2. In art. 66 figure "18.0" is replaced by "22.5".

§ 3. In art. 67 following amendments and supplements shall be made:

1. In paragraph 8. 1 the figure "4.4 ' shall be replaced by" 8.9 ".

2. Al are created. 3 and 4:

"(3) the provisions of para. 2 does not apply to received as collateral under art. 152, para. 5, 8 and 12 of the law on public finance funds.

(4) within the limit referred to in paragraph 1. 1 can be a poet new government debt for provision of liquidity support. "


§ 4. In art. the figure "68 3.9" is replaced by "6.9" and the second sentence: "the Council of Ministers may take action to prepare the assumption of external public debt, including through the emissions of government bonds on the international markets, as well as the medium-term programme for the issuance of debt on international capital markets provided about ratification in 2015."

§ 5. Create art. 97-99:

"Art. 97. The Council of Ministers may provide the Fund for guaranteeing bank deposits loans from the central budget in the total amount up to 2.0 billion. EUR secured with assets of the Fund, including future claims on the Fund to the banks for annual premium contributions.

Art. 98. (1) when banks, bankrupt, existing at the date of bankruptcy of the Bank funds in accounts and deposits of budgetary organizations subject to provision under art. 152, para. 1 of the law on public finances are transformed into making the Ministry of finance and the budget shall be reimbursed to the organizations in BGN at the expense of the funds of the central budget at the Bulgarian National Bank pursuant to para. 2-7.

(2) the resources of the Al. 1 shall be reimbursed to the budgetary organizations on behalf of the central budget by the relevant primary budget spenders, such as:

1. the refund of funds under para. 1 the ushers with a budget in the State budget, including funds from the accounts of foreign funds and accounts for the funds from the European Union, shall be performed at the expense of the budget of the central relationship budget with the corresponding budget;

2. the refund of funds under para. 1 under the responsibility of the municipalities and their directors with a budget is carried out by the central budget, which funds do the budget of the municipality;

3. the refund of funds under para. 1 Government high schools and the Bulgarian Academy of Sciences is done through the budget of the corresponding major officer by budget at the expense of its relationship with the central fiscal budget;

4. the refund of funds under para. 1 the ushers with a budget under art. 13, para. 3 of the Act on public finances, without those referred to in paragraph 3 shall be carried out by the central budget;

5. recovery of funds in the accounts and deposits under para. 1 the ushers with a budget under art. 13, para. 4 of the law on public finance is carried out through the major budget officer by the State budget at the expense of budget relationship to the central budget.

(3) in the event that funds in the Al. 1 the budget organization are stored in separate bank accounts for funds from the European Union, the recovered pursuant to para. 2 such funds in the budget of the budgetary transfer organisation in the relevant accounts for funds from the European Union in the servicing banks.

(4) in the event that funds in the Al. 1 the budget organization are stored in separate bank accounts for foreign funds, amounts recoverable pursuant to para. 2 such funds in the budget of the budgetary transfer organisation in the relevant accounts for foreign funds in the servicing banks unless the budget organization decides to pay the obligations of those foreign funds directly from its budget, without transferring the amounts in the bank account for foreign funds.

(5) the operations referred to in para. 1, al. 2, item 2-5, para. 3 and 4, as well as operations under para. 2, item 1 in part of the ushers with a budget in the State budget operations under para. 3 and 4 are reported in part of the financing of the budgetary balance.

(6) in the application of para. 2-4 the authorising officers ' budgets with a budget in the State budget may be carried out where necessary and appropriate changes by the procedure of art. 110, para. 7 of the law on public finance.

(7) in application of paragraphs 1 and 2. 2-4 amounts to be refunded may be intercepted with the central budget submitted by the relevant budgetary organizations temporary interest-free loans as well as those resulting from the application of art. 159, para. 12 – 14, art. 160 and art. 161 of the Act on public finance obligations towards the State budget the authorising departments budget that are not part of the State budget.

(8) the Bank under para. 1 provide the budgetary organizations information about balances on their accounts and deposits as at the date of the bankruptcy. This information can be provided directly by the Bank of the major budget authorising, on condition that he provide a list of its responsibility to the authorising officers containing the budget name and BULSTAT of UIC/relevant budget organizations.

(9) for the purposes of the application of paragraphs 1 and 2. 1 and 8 respective budget organization or its major budget officer by specifying the correct bank amount of funds under para. 1 of budgetary organization in case of inaccuracies, incompleteness or other errors in the information under para. 8.

(10) Value of under full disposition to the Minister of finance securities pursuant to art. 152, para. 9 of the Act on public finances be mapped with the amount of the claim of the Ministry of finance under para. 1, subject to the following order of precedence:

1. the funds in the account referred to in art. 152, para. 5 of the law on public finance;

2. the funds on the account or accounts under art. 152, para. 6 of the Act on public finances;

3. Government securities under art. 152, para. 3 of the law on public finance;

4. Government securities under art. 152, para. 4 of the law on public finance;

5. the duty according to art. 96;

6. securities under art. 152, para. 8 of the law on public finance.


(11) in the case of excess of the value of collateral over the amount of the claim under para. 1 in the bankruptcy estate shall revert to the amount of the excess part of the security corresponding to the excess according to the sequence in the Al. 10, and/or bank account in accordance with art. 152, para. 9 of the law on public finance within 10 days of the expiry of the period specified pursuant to para. 14.

(12) in the event that the value of the collateral is less than the amount of the claim under para. 1, it shall be reduced by the claim as to his size neobezpečeniâ the State participate in the insolvency proceedings of the Bank as an unsecured creditor and is represented by the National Revenue Agency by the procedure of art. 3, al. 1, item 10 of the National Revenue Agency.

(13) for the purposes of the application of paragraphs 1 and 2. 10-12 the value of collateral under art. 152, para. 2-8 of the law on public finance is calculated as of the date of notification of the Bank into bankruptcy in accordance with the procedures specified by the Minister of finance and the Governor of the Bulgarian National Bank pursuant to art. 152, para. 8 and 13 of the same law.

(14) by an act of the Council of Ministers, a period shall be fixed for the budgetary organizations under para. 1 from the central budget, which cannot be longer than three months from the date of bankruptcy of the Bank, as well as the method of carrying out the recovery of the funds.

(15) the Minister of finance gives guidance on the application of para. 1-14.

Art. 99. (1) the funds in the accounts and deposits of budgetary organizations in the Bank under special supervision, or in the Bank, which has revoked the license for banking activities, may be reimbursed of budgetary organizations in BGN at the expense of the funds of the central budget at the Bulgarian National Bank under the conditions and by the order of al. 2-5 on the basis of an act of the Council of Ministers.

(2) the Act of the Council of Ministers, a period shall be fixed for the budgetary organizations under para. 1 from the central budget, which cannot be longer than 1 February 2015, as well as the method of carrying out the recovery of the funds.

(3) on the basis of the Act of the Council of Ministers and the Minister of finance the Bank under special supervision, according to the Bank, which has revoked the license for banking activities, transformed the budgetary organizations under para. 1 the indefinite non-interest-bearing deposit of levov's central budget with Treasury holder while keeping the corresponding collateral under art. 152 of the law on public finances and closed the accounts and deposits of budgetary organizations.

(4) reimbursement under paragraph 1. 1 shall be carried out and recorded in accordance with art. 98, para. 2-7.

(5) for the provision of information and clarification of the amount of funds on accounts and deposits of budgetary organizations under para. 1 apply the requirements of art. 98, para. 8 and 9.

(6) in the event that the Bank, which has been revoked the license for banking activities, be declared insolvent, applies to art. 98.

(7) the Minister of finance gives guidance on the application of para. 1-6. "

Transitional and final provisions

§ 6. (1) officer by the budget of the Ministry of investment design closed by the end of 2014, is Minister of regional development and public works.

(2) by the end of 2014. the revenue and expenditure of the Ministry of economy, Ministry of energy and the Ministry of tourism are carried out at the expense of the budget of the parting of the Ministry of economy and energy. The Minister of economy is the budget officer by the parting of the Ministry of economy and energy, as the Minister of economy, Minister of energy and Minister of tourism agree pursuant to art. 6, al. 2 of the law on financial management and control in the public sector for the management responsibility in the implementation of relevant policies and programs.

§ 7. In the law on the Court of Auditors (official SG. 35 from 2014; amend., SG. 40 from 2014) make the following amendments and additions:

1. In art. 9, para. 4 item 1 shall be amended as follows:

1. Approves the draft budget and the report on the implementation of the budget of the Court of Auditors; ".

2. In art. 10:

a) point 4 is replaced by the following:

"4. the authorising officer shall exercise the powers the Prime with a budget in the budget of the Court of Auditors;"

(b)) a new item 5:

5. develop estimates and the draft budget of the Court of Auditors in accordance with the rules and procedures laid down in the law on public finance; "

in the past) became item 5 item 6.

3. In art. 13:

(a)) in the Al. 1 2 Add "and the budgets of the social security funds, administered by the National Insurance Institute;

(b)) in the Al. 2:

AA) paragraph 2 is amended as follows:

"2. the budgets of the organizations under art. 13, para. 3 and 4 of the law on public finance; "

BB) point 4 is replaced by the following:

"4. the accounts for the funds from the European Union under art. 8, al. 2 and 4 of the Act on public finances, including their management of the relevant authorities and end-users of the resources; "

in) in the Al. 5 after the word "ensure" is added, and the budgets of the social security funds, administered by the National Insurance Institute;

d) creates is al. 6:

(6) the Court of Auditors can audit and accounts for foreign funds of budgetary organizations. "

4. Article 15 shall be amended as follows:

"The budget of the Court of Auditors

Art. 15. the budget of the Court of Auditors is a part of the State budget. "


§ 8. In the law on deposit insurance in banks (obn., SG. 49 of 1998; amend., SG. 73, 153 and 155 of 1998 No. 54 of 1999, 109/2001, no. 92 and 118 of 2002, no. 31 and 39 since 2005, issue 59, 64 and 86 by 2006, issue 67 and 98 in 2008. , PC. 42 and 44 of 2009, PCs. 97 and 101 of 2010 and PC. 109 by 2013) make the following changes and additions:

1. In art. 4 al. 3 shall be amended as follows:

"(3) the provisions of para. 1 shall not apply to persons who have acquired rights in the Fund as a result of the carried out and/or communicated to the Quaestors, the liquidators or trustees dispose with the deed in the duration of the measure under art. 116, para. 2, item 2 of the law on credit institutions, or after the decision of the Bulgarian National Bank under art. 23, para. 1. "

2. In art. 5 para. 3 shall be amended as follows:

"(3) the circumstances justifying the exemption under para. 1, item 2 – 14 shall be established at the date of the decision of the Bulgarian National Bank under art. 23, para. 1. the granting of preferential interest rates under para. 1, item 1 is assessed at the date of conclusion of the contract of deposit. "

3. In art. 18, al. 4, paragraph 2, the words "the National Assembly" shall be replaced by the "Council of Ministers".

4. In art. 23:

(a)) in the Al. 2, after the words "commercial bank" shall be inserted "or commercial banks" and the word "certain" is replaced by "certain";

(b)) in the Al. 4, the words "the Bank through which ' shall be replaced by the Bank/banks, through which".

5. In the additional provisions § 1 of item 2 shall be amended as follows:

"2." Joint account "means the money in an account opened in the name of two or more persons, or account to which two or more persons have rights exercised by the signature of one or more of those persons."

§ 9. VZakona on bank insolvency (official SG. 92 of 2002; amended 67/2003, 36/2004, no. 31 and 105 by 2005, issue 30, 34, 59 and 80 in 2006 and 53/59 of 2007, 67/2008 and no. 105 of 2011) following amendments and supplements shall be made :

1. In art. 59:

(a)) in the Al. 1 the first sentence, add "except in the cases referred to in para. 5 ";

(b)) paragraph 5 shall be replaced by the following: "(5) Invalid in respect of creditors of bankruptcy except for the part that each of them would have received upon disposition of proceeding, any set-off, regardless of when the two opposing obligations arose, which is made by the creditor or by the Bank:

1. after the date of the bankruptcy;

2. after the date of placing the Bank under special supervision under the conditions and by the order of Chapter Eleven, section VIII of the law on credit institutions, including a measure under art. 116, para. 2, item 2 of the same law, if that date precedes the date referred to in paragraph 1. ';

the Al is created.) 6:

"(6) in the cases referred to in para. 5 the operation of set-off shall be postponed until the completion of the final account for the distribution of art. 104. in the sale of the Bank as an undertaking interception effect after the approval of the transaction by the Court under art. 91, para. 3. "

2. In art. 91, para. 1 the words "everywhere on the Bank as an enterprise ' shall be replaced by ' of the establishment of the Bank as a whole or in parts.

3. In art. 92, para. 1, after the words "the other Bank" shall be inserted "or banks."

§ 10. In the Act on restriction of cash payments (official GAZETTE 16/2011; amend., SG. 109 by 2013) in art. 2 point 7 is created:

7. payment of guaranteed deposits within the meaning of the law on deposit insurance in banks. "

§ 11. In the law for the administrative offences and sanctions (official SG. 92, 1969; amend., 54/1978, no. 28 of 1982, no. 28 and 101 of 1983, no. 89 of 1986, no. 24, 1987, no. 94 of 1990 No. 105 of 1991 No. 59 of 1992, no. 102 of 1995. , PC. 12 and 110 of the 1996 issue. 11, 15, 59, 85 and 89 of 1998, PCs. 51, 67 and 114 in 1999, St. 92 of 2000 PCs. 25, 61 and 101 in 2002, PCs. 96 of 2004, PCs. 39 and 79 since 2005, PCs. 30, 33, 69 and 108 of 2006, St. 51, 59 and 97 of 2007, PC. 12, 27 and 32 of the 2009 PCs. 10, 33, 39, 60 and 77 from 2011, issue. 19, 54 and 77 by 2012 and St. 17 by 2013) in art. 34, para. 2, after the words "regulations in their application" is added "and a violation of Law for independent financial audit".

§ 12. The law shall enter into force on the day of its publication in the Official Gazette.

The law was passed by the National Assembly-43 on 26 November 2014 and is stamped with the official seal of the National Assembly.

 President of the National Assembly Tsetska Tsacheva:

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