Name of the law amending and supplementing Act of the tax-insurance procedure Code Name of Bill a bill amending and supplementing of the tax-insurance procedure code date of acceptance 26/02/2014 number/year Official Gazette 18/2014 Decree No 32

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 for amendment of the tax-insurance procedure code adopted by the National Assembly of HLÌI 26 February 2014.

Issued in Sofia on February 28, 2014.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Zinaida Zlatanova

LAW

Amendment of the tax-insurance procedure code (official SG. 105 by 2005; amend., SG. 30, 33, 34, 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, issue 46, 52, 53, 57, 59, 108 and 109 in 2007, 36/69 and 98 in 2008, issue 12, 32, 41 and 93 from 2009. , PC. 15, 94, 98, 100 and 101 of 2010, PC. 14, 31, 77 and 99 from 2011, issue. 26, 38, 40, 82, 94 and 99 by 2012 PCs. 52, 98, 106 and 109 in 2013, PCs. 1 by 2014; Decision No. 2 of the Constitutional Court by 2014 – PCs. 14 by 2014)

§ 1. In art. 169 following amendments and supplements shall be made:

1. Paragraph 4 is replaced by the following:

"(4) For public duties, established by the National Revenue Agency, by starting their compulsory collection, the debtor States and way laid down by order of the Minister of finance, the types of obligations that he wants to repay:

1. liability for taxes and other duties for the central budget;

2. obligations for health insurance contributions to the budget of the national health insurance fund;

3. obligations for mandatory contributions to social security funds, administered by the National Social Security Institute;

4. the obligations for contributions for supplementary obligatory pensions. "

2. a new paragraph. 5:

"(5) in the cases referred to in para. 4 with the amount received shall be the obligation of the corresponding type, time limit for payment of which shall end at the earliest on the date of payment, unless the law provides otherwise. If the time limit for the submission of two or more charges of the same kind shall expire on the same date, they shall be repayable in proportion. "

3. The current paragraph. 5 it al. 6 and in her words "para. 4 "shall be replaced by" para. 5. "

4. The current paragraph. 6 it al. 7 and shall be amended as follows:

(7) paragraphs 4 and 5 shall not apply to claims under non-runner in force Act, unless pertaining to the formation of the person submitted an application to the competent territorial Directorate that extinguished obligation under this Act or the repayment is made by set-off. "

5. The current paragraph. 7 it al. 8 and in her words "para. 3 and 4 "shall be replaced by" para. 3, 4 and 5 ".

6. a para. 9:

"(9) an order under subsection. 4 shall be published on the Internet pages of the Ministry of finance and national revenue agency. "

§ 2. In art. 179 al. 1 shall be amended as follows:

"(1) Imported by the procedure of art. 169, para. 4 on the accounts of the National Revenue Agency amounts to the budget of the national health insurance fund and the social security funds, administered by the National Social Security Institute are translated daily on behalf of the national health insurance fund, according to the National Insurance Institute.

§ 3. In § 1 of the supplementary provisions shall be established so 29:

"29." social security funds, administered by the National Insurance Institute "for the purpose of art. 169, para. 4 and art. 179, para. 1 the funds of the State social insurance, pension fund and the teachers ' Fund "Guaranteed claims of employees."

Transitional and final provisions

§ 4. (1) amounts received that are not repaid public obligations until the entry into force of this law shall be extinguished upon the obligations under Chapter fourteen at the date of entry into force of this law, by applying art. 169, para. 5, 6 and 7, except in the case of a request under art. 129, para. 1. (2) For the amounts for which has not been applied para. 1 within three months of the entry into force of this law, the debtor may indicate on the order and manner established by order of the Executive Director of the National Revenue Agency, type of public obligations to be redeemed. If the debtor does not stated that, after the expiry of the time limit shall apply the order of al. 1.

(3) the order under paragraph 1. 2 is published on the website of the National Revenue Agency.

§ 5. In the social security code (promulgated, SG. 110; since 1999 decision No 5 of the Constitutional Court from 2000 – 55/2000; amend., no. 64 of 2000, issue 1, 35 and 41 of the 2001, issue 1, 10, 45, 74, 112, 119 and 120 of 2002, no. 8, 42, 67, 95, 112, and 114 from 2003. , PC. 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, PCs. 38, 39, 76, 102, 103, 104 and 105 of the 2005 St. 16, 30, 34, 56, 57, 59 and 68 by 2006; Corr, PCs. 76 of 2006; amend., SG. 80, 82, 95, 102 and 105, 2006, issue. 41, 52, 53, 64, 77, 97, 100, 109 and 113 of 2007, PC. 33, 43, 67, 69, 89, 102 and 109 from 2008, PCs. 23, 25, 35, 41, 42, 93, 95, 99 and 103 of 2009, PCs. 16, 19, 43, 49, 58, 59, 88, 97, 98 and 100 by 2010; Decision No. 7 of NIA Konstitucion Court of 2011-PCs. 45 by 2011; amend., SG. 60, 77 and 100 by 2011, issue. 7, 21, 38, 40, 44, 58, 81, 89, 94 and 99 by 2012 PCs. 15, 20, 70, 98, 104, 106, 109 and 111 by 2013, PCs. 1 by 2014) the following modifications are made:

1. In art. 7, para. 5 the second sentence shall be replaced by the following: "in this case, art. 169, para. 5 and 6 of the tax-insurance procedure code shall not apply. "

2. In art. 159 al. 4 shall be amended as follows:

"(4) in the presence of a few duties, until the forced collection, the debtor may declare which of them extinguished. If it is not stated, the repayment shall be made in accordance with art. 169, para. 5 and 6 of the tax-insurance procedure code. "


§ 6. In the law on health insurance (official SG. 70 of 1998; amend., SG. 93 and 153 of 1998, no. 62, 65, 67, 69, 110 and 113 in 1999, issue 1 and 64 in 2000, 41/2001, no. 1, 54, 74, 107, 112, 119 and 120 of 2002, no. 8, 50, 107 and 114 from 2003. , PC. 28, 38, 49, 70, 85 and 111 in 2004, PCs. 39, 45, 76, 99, 102, 103 and 105 of 2005, St. 17, 18, 30, 33, 34, 59, 80, 95 and 105, 2006, issue. 11 of 2007; Decision of the Constitutional Court No. 3 of 2007 – PCs. 26 of 2007; amend., SG. 31, 46, 53, 59, 97, 100 and 113 of 2007, PC. 37, 110 and 71 of 2008, PCs. 35, 41, 42, 93, 99 and 101 of 2009, PCs. 19, 26, 43, 49, 58, 59, 62, 96, 97, 98 and 100 by 2010, PC. 9, 60, 99 and 100 by 2011, issue. 38, 60, 94, 101 and 102 of the 2012 issue. 4, 15, 20, 23 and 106 by 2013, PCs. 1 by 2014) in art. 41, para. 2 the second sentence shall be replaced by the following: "in this case, art. 169, para. 5 and 6 of the tax-insurance procedure code shall not apply. "

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

The law was adopted by the 42nd National Assembly on 26 February 2014 and is stamped with the official seal of the National Assembly.

President of the National Assembly: Mihail Mikov

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