Act Amending The Tax Procedure Code

Original Language Title: Закон за изменение и допълнение на Данъчно-осигурителния процесуален кодекс

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Name of law
Act amending the Tax Procedure Code




Name Bill
A bill amending the Tax-Insurance Procedure Code





Date of adoption
09/12/2013



Number / year Official Gazette
109/2013







DECREE № 251
Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" The law amending the Tax Code, adopted by HLІI National Assembly on December 9, 2013 | || Released in Sofia on December 17, 2013
President of the Republic: Rosen Plevneliev
stamped with the state seal.
Minister of Justice: Zinaida Zlatanova

Act amending the Tax Procedure Code (prom. SG. 105 of 2005 .; amend., SG. 30, 33, 34 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, pcs. 46, 52, 53, 57, 59, 108 and 109 of 2007, pcs. 36, 69 and 98, 2008 SG. 12, 32, 41 and 93 of 2009, pcs. 15, 94, 98, 100 and 101 of 2010, pcs. 14, 31, 77 and 99 of 2011, pcs. 26 38, 40, 82, 94 and 99 of 2012, pcs. 52, 98 and 106 of 2013)
§ 1. In art. 12 be made the following amendments:
1. Create a new paragraph. 2 and 3:
"(2) Revenue Authority, empowered to fiscal control on the movement of goods with a high fiscal risk, subject to the provisions of this Code unless the powers under par. 1 have the following powers:
1. stopping vehicles on fiscal checkpoints;
2. to require an examination of the documents accompanying the goods; 3
. to investigate and respect of goods transported in the vehicle and the place of receipt / offloaded;
4. require the presentation of identification of the driver of the vehicle;
5. require the driver of the vehicle to disclose information about the type and quantity of goods to the sender and recipient, date and place of receipt of goods, and said estimated time of arrival, in case the missing documents or the documents do not contain these data;
6. to place and remove the technical means of control of the vehicle, which transports the goods;
7. To gain access to the place of destination / unloading of the goods (subject, storage room, equipment, tanks and other storage places) and be present during the unloading of the goods;
8. require the presence of the buyer / consignee or authorized by negopredstavitel in the inspection and inspection of goods at the place of receipt / offloaded;
9. require collateral under this Code.
(3) Vehicles can be stopped only by the revenue authorities, equipped with distinct and visible, including in the nighttime, insignia and clothing in form, approved by order of the Executive Director of the National Revenue Agency which is published in the "Official Gazette". "
2. Former para. 2 becomes para. 4.
third. Former para. 3 becomes para. 5 and the words "under par. 1 and 2 "are replaced by" under par. 1-4. "
4. Created al. 6 and 7:
"(6) The powers of revenue authorities under par. 2 take place throughout the country regardless of jurisdiction Art. 8.
(7) The location of the fiscal checkpoints is determined by order of the Executive Director of the National Revenue Agency after consultation with the Agency "Road Infrastructure", which is published on the website of the National Revenue Agency. "
5. Former para. 4 becomes para. 8 and the words "under par. 1 and 2 "are replaced by" under par. 1-4. "
§ 2. In art. 13 be made the following amendments:
1. The previous text becomes para. 1 and in it the words "under Art. 12 para. 1 and 2 "are replaced by" Art. 12 para. 1-4. "
2. Created al. 2, 3 and 4:
"(2) During fiscal control on the movement of goods with a high fiscal risk the driver of the vehicle is obliged:
1. submit to the revenue authority ID;
2. submit to the revenue authority documents accompanying goods; 3
. declare to the revenue authority data on the type and quantity of goods to the sender and the recipient, place and date of receipt of goods, and said estimated time of arrival, in case the missing documents or the documents do not contain this information;
4. notify the person indicated as the recipient / buyer and / or the consignor / seller of the goods to perform fiscal controls on the movement of goods and to set the technical means for control and the obligation of the recipient / buyer to attend the place of destination / unloading of goods ;

5. to preserve the integrity and does not damage engineering controls placed by the revenue authority;
6. to deliver goods to the place of receipt / offloaded introduced to the technical means of control;
7. to deliver goods to the place in which the vehicle should leave the territory of the country in case of transit through the territory of the Republic of Bulgaria;
8. be present at the removal of technical means of control of the vehicle by the revenue authority.
(3) During fiscal control on the movement of goods with a high fiscal risk person - recipient / buyer of goods is required:
1. immediately notify the revenue authority in changing the date, time and place of destination / unloading goods with a request form submitted electronically;
2. to appear before the said revenue authority, the date and time of receipt / unloading of goods or to ensure the presence of an authorized representative; 3
. to witness the removal of engineering controls, unloading of the goods and that the verification and inspection of goods at the place of receipt / offloaded or to ensure the presence of an authorized representative;
4. not to dispose of the goods to the receipt / offloaded unless presentation to the revenue authority of collateral in cash or unconditional and irrevocable bank guarantee for a period of not less than six months, amounting to 30 percent of market value of the goods.
(4) Obligations under par. 2 have persons accompanying the goods. "
§ 3. A Art. 121a:
"Pre-provision under fiscal control
Art. 121a. (1) During fiscal control on the movement of goods with a high fiscal risk, the revenue authority may request the public executor immediately imposed provisional seizure of assets of the consignee to secure payment of taxes, which would occur in size not less than 30 percent of the market value of the goods in the case of:
1. violating the integrity of engineering controls;
2. failure to comply with the prohibition under Art. 13 para. 3 pt. 4; 3
. discrepancy between what the documents and findings in the inspection type and / or quantity of the goods;
4. Failure of the driver of the vehicle or the recipient / buyer of the goods at the place of receipt / offloaded.
(2) The measures under par. 1 may be required when the revenue body finds that a subsequent disposal of the goods collecting taxes would be impossible or would greatly hindered.
(3) In the cases under par. 1 and 2, the revenue authority and take action under Art. 40 to secure evidence for a period of up to 72 hours without the permission of the court as goods and documents for the goods are seized. In this case, the ban on disposition of art. 13 para. 3 pt. 4 continues its action, the goods are released after a security in cash or unconditional and irrevocable bank guarantee for a period of not less than six months, amounting to 30 percent of the market value of the goods after paying the costs of seizing and storing it.
(4) If the collateral under par. 3 is presented within 72 hours of the seizure, and for perishable goods - within 24 hours, the product is considered to be abandoned in favor of the state. These circumstances are reflected in the protocol type and quantity of abandoned to the State commodity and register "Fiscal control."
(5) Preliminary injunctions are imposed pursuant to Art. 195 by decree of the public executor and appealed pursuant to Art. 197.
(6) The effect of preliminary injunctions imposed is six months. Within this period the operation can be continued with the injunctions of the same type on the same property imposed under Art. 121 or 195.
(7) In cases where the recipient / buyer of goods violates the prohibition under par. 3, second sentence and Art. 13 para. 3 pt. 4 order was void against the state. "
§ 4. In Part Two is created Chapter Fifteen" and "with art. 127a - 127z:
"Chapter Fifteen" and "
fiscal control on the movement of goods with high fiscal risk
fiscal control on the movement of goods
Art. 127a. (1) The revenue authority authorized by order of the Executive Director of the National Revenue Agency may carry out fiscal control on the movement of goods with a high fiscal risk in the Republic of Bulgaria without the necessary written assignment.

(2) fiscal control subject movement of all goods with high fiscal risk, regardless of the place of destination / unloading the goods - territory, territory of another Member - State of the European Union or in a third country.
(3) Para 2 shall not apply to goods under customs procedure.
(4) The fiscal control on the movement of goods with a high fiscal risk is a combination of actions by revenue authorities to prevent tax evasion and tax fraud carried out in connection with the movement of goods with a high fiscal risk on the territory the Republic of Bulgaria.
(5) fiscal control on the movement of goods with a high fiscal risk not establish obligations for taxes, but can establish certain facts and circumstances relevant to tax liabilities.
(6) any action in the course of fiscal control on the movement of goods is drawn.
(7) The list of goods with a high fiscal risk is approved by the Minister of Finance on a reasoned proposal from the Executive Director of the National Revenue Agency. The order and the list of goods with a high fiscal risk are published on the websites of the Ministry of Finance and the National Revenue Agency.
(8) Data on art. 13 para. 2 pt. 3, information on the movement of goods with a high fiscal risk and action on fiscal control of the revenue authorities are recorded in an electronic register "Fiscal control."
Action fiscal control on the movement of goods
Art. 127b. (1) The fiscal control on the movement of goods with a high fiscal risk is performed by stopping the vehicles transporting goods in the Republic of Bulgaria, check whether goods transport goods with a high fiscal risk, verification of the documents accompanying the goods, the type and its quantity, identification of supplier / vendor and / or recipient / buyer of the goods and place of destination / unloading of goods.
(2) In exercising control under par. 1 revenue authorities have the right to stop vehicles with capacity over 3 tons.
(3) In cases in which transports goods included in the list of goods with a high fiscal risk, the revenue authority may put technical means of control of the vehicle and seal / stamp marked "high fiscal risk" on the transport document. For these activities, a protocol of fiscal control, a copy of which was provided to the driver of the vehicle.
(4) In cases of doubt that the transport of goods with a high fiscal risk using vehicles with a capacity of less than 3 tons to circumvent controls under par. 1 shall apply par. 2 and 3.
(5) For the purposes of identification of the vehicles transporting goods with a high fiscal risk, the revenue authorities interact with the Ministry of Interior in order determined by a joint instruction of interaction.
Fiscal control intra-Community acquisition of goods with a high fiscal risk
Art. 127B. (1) In the case of intra-Community acquisition of goods with a high fiscal risk when entering the vehicle in the country of fiscal checkpoint revenue authority has the right to put technical means of control of the vehicle and seal / stamp marked "high fiscal risk - Community acquisition "on the transport document.
(2) The technical means of control are removed from the revenue authority of the place of unloading the goods.
(3) The technical means of control shall be removed no later than 4:00 requested by the driver time under Art. 13 para. 2 pt. 3. When notified of a change of Art. 13 para. 3 pt. 1, the removal of engineering controls be made no later than 24 hours after submission of the notification.
Fiscal control intra-Community supply of goods with a high fiscal risk
Art. 127g. (1) In the case of intra-Community supply of goods with a high fiscal risk before exiting the vehicle of the country's fiscal checkpoint revenue authority may carry out verification and inspection of goods covered and the documents accompanying the goods.
(2) The inspection under par. 1 includes a verification system for the validity of the VAT number of the supplier / seller referred to in the invoice.
Fiscal control over the goods with a high fiscal risk passing through the territory of Bulgaria from one Member - State of the Union, to another Member State

Art. 127d. (1) In the case of transit of goods with a high fiscal risk in the territory of the Republic of Bulgaria from one Member - State of the Union, to another Member State when entering the vehicle in the country of fiscal checkpoint revenue authority has the right to sets technical means of control and seal / stamp marked "high fiscal risk - passing" on the transport document.
(2) Removal of questions technical means of control under par. 1 is exercised by revenue authority before exiting the vehicle of the country.
Fiscal control on the movement of goods with a high fiscal risk inland
Art. 127c. (1) Fiscal control over the movement of goods with a high fiscal risk is carried out inside the country.
(2) vehicle, which transports goods with a high fiscal risk in the inland revenue authority may put technical means of control and seal / stamp "high fiscal risk - internal supply" to the transport document.
(3) Removal of questions technical means of control under par. 2 is performed by a revenue authority in the place of unloading of the goods under Art. 127B.
Appeals actions in carrying out fiscal control on the movement of goods with a high fiscal risk
Art. 127zh. (1) Action by the revenue authorities in carrying out fiscal control on the movement of goods with a high fiscal risk may be appealed pursuant to Art. 41.
(2) The appeal shall not suspend the action.
Modalities for the implementation of fiscal control
Art. 127z. With the Minister of Finance laying down the procedures for the implementation of fiscal control on the movement of goods with a high fiscal risk in the Republic of Bulgaria and the requirements for fiscal checkpoints. "
§ 5. In art. 143, para. 4 the words "Art. 35, para. 1 "is replaced by" Art. 35, para. 2 ".
§ 6. In art. 143e creates par. 6:
"(6) Upon request of the applicant authority of another Member - State of the Union, the competent authority may request the court to disclose bank secrecy within the meaning of Art. 62 of the Law on Credit Institutions, secrecy within the meaning of Art. 35, para. 2 of the Markets in Financial Instruments and Art. 133 of the Public Offering of Securities Act or under any other provision of Bulgarian law to protect the confidentiality of monetary funds, financial assets and other property when from the information given in the application is clear that there are no restrictions under Art. 143r. "
§ 7. In art. 143z create par. 7, 8 and 9:
"(7) The National Social Security Institute provides the National Revenue Agency the accrued and / or pensions paid to persons resident in another Member - State of the European Union. Information is provided annually by 30 April of the year following the year of accrual and / or payment of pensions in a format approved by the Executive Director of the National Revenue Agency. The procedure and method for providing information shall be determined by an agreement between the Governor of the National Insurance Institute and Executive Director of the National Revenue Agency.
(8) The Agency shall submit to the National Revenue Agency information under par. 1, p. 5 for persons resident in another Member - State of the European Union. The information is provided by 30 April of the following calendar year in a format approved by the Executive Director of the National Revenue Agency. The procedure and method for providing information shall be determined in agreement with the Executive Director of the Registry Agency and the Executive Director of the National Revenue Agency.
(9) Outside the cases under par. 7 and 8 the accrued / paid income under par. 1 is provided by payers under the Law on Taxes on personal income and the Law on Corporate Income Tax. "
§ 8. In Title IV, Chapter XXII establishes Section Ia with art. 187a - 187v:
"Section Ia
Deferral and rescheduling of the obligations established by the National Revenue Agency
Terms of deferring and deferring
Art. 187a. (1) At the request of the debtor, the competent authority may permit deferral or rescheduling of public liabilities in accordance with an approved repayment plan. For the period of deferral and rescheduling due interest as defined in the relevant law.
(2) postponement or rescheduling is allowed under the following conditions:
1. the obligation for requesting postponement or rescheduling for taxes and / or mandatory contributions excluding local taxes and excise duties;
2. the obligation for requesting postponement or rescheduling can not be repaid in full with cash at the time of the request;
3
. the debtor has other obligations, non-payment of which can lead to serious economic consequences - termination or suspension for prolonged periods of its main business, cancellation of commercial contracts or of default on commercial contracts, defaults on contracts, and the like;
4. the amount of collateral cover amounts of principal and interest on the debt for requesting postponement or deferral;
5. when cash and current revenues of the debtor are not sufficient to repay the debt and after an assessment of its activities can reasonably be assumed that the difficulties are temporary and deferring the obligation debtor will be able to repay and pay the current public obligations.
(3) If the period of postponement or rescheduling debtor does not repay its current liabilities for taxes and mandatory contributions or fails due relevant contribution under the repayment plan, the amounts due shall become immediately due.
(4) Postponement or rescheduling is not allowed:
1. in respect of the legal entity or sole trader, which has decided to terminate with liquidation is open insolvency proceedings or proceedings for recovery of the enterprise;
2. once a certain way of sale of art. 238; 3
. for obligations under the Law on Value Added Tax with the exception of obligations entered into force audit act;
4. in relation to payers of art. 18 for withheld and not paid within amounts except for obligations entered into force audit act.
(5) The request under par. 1 shall apply:
1. bank statements to prove the cash flows of the company and an estimate of expected income and expenses for the period to which the requested postponement or deferral;
2. evidence of the amounts due on contracts relating to the core business of the debtor; 3
. evidence of the circumstances under par. 2 item. 3.
(6) If an authorization to postpone or reschedule the debtor is obliged to make all payments in connection with his activities only via bank transfer and to submit to the competent territorial directorate of the National Revenue Agency quarterly extract from their bank accounts.
(7) is not permitted deferral of compulsory social contributions except for the obligations entered into force audit act.
(8) non-compliance of Para. 6 due amounts for which a license is granted deferral or rescheduling, become immediately due.
Permission for postponement or rescheduling
Art. 187b. (1) The permission for postponement or deferring shall be issued by:
1. revenue authority or public performer determined by the territorial director - for obligations for taxes and obligatory insurance contributions, excluding local taxes and excise duty a total of up to 300,000 Levs and provided that the period of postponement or rescheduling is two years from the date of issuance of the permit;
2. territorial director - for obligations for taxes and obligatory insurance contributions, excluding local taxes and excise duty in the amount of 300 001 to 3 million lev and provided that the period of postponement or rescheduling is three years from the date of issue authorization; 3
. Executive Director of the National Revenue Agency - for obligations for taxes and obligatory insurance contributions, excluding local taxes and excise duty a total of over 3 million lev and provided that the period of postponement or rescheduling is three years from the date of the authorization.
(2) Where a competent for postponement or rescheduling the Executive Director of the National Revenue Agency, the application and the evidence submitted to it by the territorial director.
Authorization
Art. 187v. (1) a request for deferral or rescheduling the competent authority shall decide, after considering whether there are conditions under Art. 187a para. 2 and take into account:
1. the evidence;
2. the ability of the debtor to service its current obligations and obligations whose postponement or deferral is required; 3
. sufficient guarantees of recovery.
(2) The permission for postponement or deferring shall be issued within one month, and in the cases of art. 187b para. 1 pt. 3 - within two months of receipt of the request with the necessary evidence. The permit shall be notified to the debtor within 7 days of its issuance.
(3) The refusal of postponement or rescheduling can not be appealed.
(4) Failing days on the request for authorization for postponing or rescheduling is considered a silent refusal. "
§ 9. In art. 191, para. 7 pt. 2 finally added "and art. 187a para. 3 and 8 '.
§ 10. In art. 242 par. 1 is amended as follows:

"(1) Perishable goods are sold through direct negotiations in order determined by the Executive Director of the National Revenue Agency, as well as fairs, auctions and shops."
§ 11. Title fifth chapter twenty and eighth creating art. 278b:
"Breach of a duty under fiscal control on goods
Art. 278b. (1) A person who fails to fulfill an obligation under Art. 13 shall be punished by a fine of 1,000 to 3,000 lev - to individuals or property sanction from 3,000 to 20,000 lev - for legal entities and sole traders. For repeated violation the penalty is a fine of 3,000 to 5,000 lev - for individuals or proprietary sanction of 20 000 to 50 000 Levs - for legal entities and sole traders.
(2) A person who violates the provisions of Art. 127b - 127c, shall be punished by a fine of up to 2,000 lev - for individuals or a pecuniary penalty of up to 5,000 lev - for legal entities and sole traders. For repeated violation the penalty is a fine of up to 10,000 lev - for individuals or penalty payment to 20,000 lev - for legal persons and sole traders. "
§ 12. § 1 of the Supplementary Provisions are created so. 26 , 27 and 28:
"26. "Engineering Controls of goods with a high fiscal risk" are plain seal, special seal with a GPS device, sticker and other means of control to be provided by the revenue authorities.
27. "Perishable goods" are goods whose storage account their specificity can lead to destruction, their considerable damage or deterioration that would significantly reduce their value or would lead to inability to use intended.
28. "Intra-Community supply of goods 'and' intra-Community acquisition of goods" are those within the meaning of Art. 7 and 13 of the Law on Value Added Tax. "
§ 13. In the transitional and final provisions of the Act amending the Tax Procedure Code (SG. 98 of 2013) in § 9, "31 December 2018" are replaced by "31 December 2015"
Final provisions
§ 14. In the Law of the National revenue Agency (prom. SG. 112 of 2002 amended .; . and suppl. pcs. 114 of 2003 pcs. 105 of 2005 pcs. 105 of 2006 pcs. 109 of 2007, pcs. 12, 32, 42 and 95 of 2009 No.. 15, 51, 54, 97, 98 and 99 of 2010, pcs. 38 and 94 of 2012) make the following additions:
1. In art. 3:
a) in para. 5 is a second sentence: "Perishable goods seized by the revenue authorities and abandoned in favor of the state can provide the budgetary organizations or Bulgarian Red Cross Executive Director of the Agency or authorized by officials."
B) in para. 6 is a second sentence: "Seized by the revenue authorities and abandoned in favor of the state unfit perishable goods and goods whose storage leads to significant costs for the agency or whose preservation is impossible or pose a danger to the environment destroyed with the consent of Executive Director of the Agency or authorized by officials. "
2. A Art. 25a:
"Information from the Bulgarian National Bank
Art. 25a. Bulgarian National Bank shall provide the agency information collected pursuant to Art. 56 of the Law on Credit Institutions, the cash obligations of customers to banks and financial institutions, as well as payment institutions and electronic money. "
§ 15. In the Law on Income Tax of Individuals (prom. SG. 95 of 2006 .; amend., SG. 52, 64 and 113 in 2007, pcs. 28, 43 and 106 of 2008, pcs. 25, 32, 35, 41, 82, 95 and 99 in 2009, pcs. 16, 49, 94 and 100 in 2010, pcs. 19, 31, 35, 51 and 99 of 2011, pcs. 40, 81 and 94 of 2012, No. . 23, 66 and 100 of 2013) made the following additions:
1. A Art. 73a:
"Obligation to provide information for automatic exchange
Art. 73a. (1) Businesses and self-employed persons within the meaning of the Social Security Code - payers of income available to the National Revenue Agency about the income from rent or other granting of the use of immovable property and income of art. 37, para. 1, p. 9, charged and / or paid to natural persons resident in another Member - State of the European Union. Information is provided annually to the declaration of art. 55, para. 1, delivered in the fourth quarter.

(2) Pension insurance companies under Chapter Nine, Section II of the Social Security Code provide the National Revenue Agency information on pensions accrued and / or paid to natural persons resident in another Member - State of the European Union. Information is provided electronically by April 30 of the year following the year of accrual and / or payment of income in a format approved by an order of the Executive Director of the National Revenue Agency, which is published in the "Official Gazette".
(3) The insurers under the Insurance Code provide the National Revenue Agency data on the incomes of art. 143z para. 1 pt. 3 of the Tax-Insurance Procedure Code. Information is provided electronically by April 30 of the year following the year of accrual and / or payment of income in a format approved by an order of the Executive Director of the National Revenue Agency, which is published in the "Official Gazette".
(4) In the report under Art. 73, para. 1 does not include income paid to individuals resident in another Member - State of the European Union, which provide information under par. 1 - 3.
(5) Employers shall provide the National Revenue Agency about income employment accrued and / or paid to natural persons resident in another Member - State of the European Union. The information is provided by 30 April of the year following the year of accrual and / or payment of income in order, manner and format specified by order of the Executive Director of the National Revenue Agency, which is published in the "Official Gazette" .
(6) Upon conversion or transfer of enterprise information under par. 1-5 is prepared and provided by the assignee. Upon termination of liquidation or bankruptcy information under par. 1-5 is provided in the terms and procedure for submission of tax return under Art. 162 of the Law on Corporate Income Tax.
(7) Where the payer of the income is not an enterprise or self-employed person, the information under par. 1 is provided by foreign natural person resident in another Member - State of the Union. "
2. In art. 82, para. 1 after the words "under Art. 73 "shall be added" and 73a ". 3
. In § 1 of the additional provisions in Item. 26 letter "h" finally put a comma and added "outside cases under Art. 37, para. 1, p. 9 ".
§ 16. In the Law on Corporate Income Tax (Prom. SG. 105 of 2006 .; amend., SG. 52, 108 and 110 of 2007, pcs. 69 and 106 of 2008 No.. 32, 35 and 95 of 2009, pcs. 94 of 2010, pcs. 19, 31, 35, 51, 77 and 99 of 2011, pcs. 40 and 94 of 2012 and No. . 15, 16, 23, 68, 91 and 100 of 2013) the following amendments:
1. In art. 201:
a) the title is amended as follows: "Declaring the tax. Certificate of tax on income of foreign persons. Provide information for automatic exchange ";
B) The par. 5 and 6:
"(5) the declaration under par. 1 persons obliged to deduct and pay withholding tax under Art. 195 or recipients of income in the cases under par. 3 provide information on income under Art. 143z para. 1 pt. 2 and 6 of the Tax-Insurance Procedure Code for the purpose of automatic exchange. Information is provided annually to the declaration submitted for the fourth quarter of the year.
(6) The order under par. 5 applies and foreign legal persons who realize income under Art. 143z para. 1 pt. 2 and 6 of the Tax Procedure Code through a permanent establishment in the Republic of Bulgaria. "
2. A Art. 262a:
"Art. 262a. (1) failure or untimely submission of information under Art. 201, para. 5 and 6, as well as an indication of incorrect or incomplete information shall be imposed proprietary sanction of up to 250 Levs, unless the person subject to a more severe penalty.
(2) For violations under par. 1 performed for more than one legal entity, which should provide information, proprietary sanction shall be imposed separately for each legal entity.
(3) For repeated violation under par. 1 shall be up to 500 lev. "
§ 17. In the Insurance Code (prom. SG. 103 of 2005 .; amend. Pcs. 105 of 2005, pcs. 30 33, 34, 54, 59, 80, 82 and 105 of 2006, pcs. 48, 53, 97, 100 and 109 of 2007, pcs. 67 and 69 in 2008, pcs. 24 and 41 2009 n. 19, 41, 43, 86 and 100 in 2010, pcs. 51, 60 and 77 of 2011, pcs. 21, 60 and 77 of 2012, pcs. 20 and 70 2013) in art. 94 shall be created item. 8:
"8. the Executive Director of the National Revenue Agency regarding the application of Art. 143z of the Tax-Insurance Procedure Code. "

§ 18. In the Cadastre and Property Register (prom. SG. 34 of 2000 .; Amended SG. 45 and 99 of 2002, pcs. 36 2004 pcs. 39 and 105 in 2005, pcs. 29 and 30, 2006, issue. 57 and 59, 2007, issue. 36 and 91 of 2008, pcs. 80 2009 n. 19 and 39 2011 SG. 38 of 2012, pcs. 15 and 66 of 2013) Chapter seven "and" creating art. 58e:
"Art. 58e. Registry Agency provides the Executive Director of the National Revenue Agency information under Art. 143z para. 1, p. 5 of the Tax-Insurance Procedure Code for persons resident in another Member - State of the European Union. The information is provided by 30 April of the following calendar year pursuant to Art. 143z para. 8 Tax-Insurance Procedure Code. "
§ 19. In the Social Security Code (prom. SG. 110 of 1999 .; Decision № 5 of the Constitutional Court from 2000 - SG. 55 of 2000 d .; amend., SG. 64 of 2000 .; pcs. 1, 35 and 41 of 2001, pcs. 1, 10, 45, 74, 112, 119 and 120 of 2002, pcs. 8 42, 67, 95, 112 and 114 of 2003, pcs. 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, pcs. 38, 39, 76, 102, 103 104 and 105 of 2005, pcs. 17, 30, 34, 56, 57, 59 and 68 of 2006 .; corr. SG. 76 of 2006 .; amend., SG. 80, 82, 95, 102 and 105 of 2006, pcs. 41, 52, 53, 64, 77, 97, 100, 109 and 113 in 2007, pcs. 33, 43, 67, 69, 89, 102 and 109 of 2008 ., No. 23, 25, 35, 41, 42, 93, 95, 99 and 103 of 2009, pcs. 16, 19, 43, 49, 58, 59, 88, 97, 98 and 100 of 2010 .; Decision № 7 of the Constitutional Court from 2011 - SG. 45 of 2011 .; amend., SG. 60, 77 and 100 in 2011, pcs. 7, 21, 38, 40, 44, 58, 81, 89, 94 and 99 of 2012, pcs. 15, 20, 70, 98, 104 and 106 of 2013) made the following additions:
1. In art. 7 create a new paragraph. 5:
"(5) In the presence of several public obligations self-employed persons and persons under Art. 4 para. 9 said in an order determined in accordance with Art. 5 para. 6, which obligations for contributions for government social insurance lapse. In this case the art. 169, para. 4 of the Tax Procedure Code does not apply. "
2. In art. 33 new paragraph. 7:
"(7) The National Social Security Institute provides the Executive Director of the National Revenue Agency information about paid / accrued to individuals resident in another Member - State of the Union, income under Art. 143z para. 1 pt. 4 of the Tax-Insurance Procedure Code by 30 April of the year following the year of payment / accrual of benefits under Art. 143z para. 7 of the Tax-Insurance Procedure Code. "
Third. In art. 123h, a new para. 4:
"(4) Pension insurance companies provide the Executive Director of the National Revenue Agency information about paid / accrued to individuals resident in another Member - State of the Union, income under Art. 143z para. 1 pt. 4 of the Tax-Insurance Procedure Code by 30 April of the year following the year of payment / accrual of benefits under Art. 73a para. 2 of the Law on income tax of individuals. "
§ 20. In the Law on Credit Institutions (prom. SG. 59 of 2006 .; amend. Pcs. 105 of 2006 pcs. 52, 59 and 109 of 2007, pcs. 69 of 2008, pcs. 23, 24, 44, 93 and 95 of 2009, pcs. 94 and 101 in 2010, pcs. 77 and 105 2011 pcs. 38 and 44 of 2012, pcs. 52 and 70 of 2013) in art. 62, para. 6 creates pt. 9:
"9. Executive Director of the National Revenue Agency or an authorized officer - in the cases of art. 143e, para. 6 of the Tax-Insurance Procedure Code. "
§ 21. In the Markets in Financial Instruments Directive (prom. SG. 52 of 2007 .; amend. Pcs. 109 of 2007, pcs. 69 2008, pcs. 24, 93 and 95 of 2009, pcs. 43 2010 SG. 77 of 2011, pcs. 21, 38 and 103 of 2012 and SG. 70 of 2013 years) in Art. 35, para. 6 creates pt. 9:
"9. Executive Director of the National Revenue Agency or an authorized officer - in the cases of art. 143e, para. 6 of the Tax-Insurance Procedure Code. "
§ 22. In the Law on Excise Duties and Tax Warehouses Act (prom. SG. 91 of 2005 .; amend. Pcs. 105 of 2005, pcs. 30 34, 63, 80, 81, 105 and 108 in 2006, pcs. 31, 53, 108 and 109 of 2007, pcs. 36 and 106 in 2008, pcs. 6, 24, 44 and 95 2009, pcs. 55 and 94 in 2010, pcs. 19, 35, 82 and 99 of 2011, pcs. 29, 54 and 94 of 2012, pcs. 15 101 2013 ) Art. 32 made the following amendments:
1. In para. 1:
a) Section 6 shall be repealed;
B) the item. 6:
"6a. Natural gas falling within CN codes 2711 11 00 and 2711 21 00 to 0.85 lev for 1 gigajoule; ".
2. Paragraph 11 is repealed. 3
. A par. 12:

"(12) The excise rate under par. 1, p. 6 natural gas falling within CN codes 2711 11 00 and 2711 21 00 increased to 5.10 lev for 1 gigajoule in the event that the European Commission has taken a decision for non-compliance with the rules on state aid in the form of reduced rate for natural gas used as motor fuel from the date of adoption of the act. "
§ 23. In the Law for support of agricultural producers (prom. SG. 58 of 1998 .; amend. No. . 79 and 153 in 1998, pcs. 12, 26, 86 and 113 in 1999, pcs. 24 of 2000, pcs. 34 and 41, 2001, issue. 46 and 96 of 2002 SG. 18 of 2004, pcs. 14 and 105 of 2005, pcs. 18, 30, 34, 59, 80, 96 and 108 of 2006, pcs. 13, 53 and 59 of 2007 No.. 16, 36, 43 and 100 in 2008, pcs. 12, 32, 82 and 85 of 2009, pcs. 59 of 2010, pcs. 8 2011, pcs. 38 2012 and SG. 15, 66 and 101 of 2013) in art. 47e creates par. 7:
"(7) failure to submit a declaration under par. 3 and 4 referred to in para. 5 and 6 times the Minister of Agriculture and Food by order determine a new deadline for filing returns. "
§ 24. This Act shall enter into force on January 1, 2014, with the exception of § 23, which shall enter into force after a European Commission decision to extend the duration of existing authorized scheme of State aid.
Law was adopted by the 42 th National Assembly on December 9, 2013 and was affixed with the official seal of the National Assembly.
Chairman of the National Assembly Mihail Mikov
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