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/14598/

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 acceptance date 07/11/2013 number/year Official Gazette 101/2013 DECREE No. 224

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 the National Assembly of HLIÌ 7 November 2013.

Issued in Sofia on 19 November 2013.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice:

Zinaida Zlatanova

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, and St. 15 of 2013)

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

1. In point 37 creates a second sentence: "when the energy product is involved in the process associated with the release of heat, which is used for domestic and industrial needs, directly or through a transmission medium, it is believed that this product is energy product for heating."

2. Section 45 shall be replaced by the following:

"45." the Place of direct shipment is the place of receipt and unloading of energy products from an authorized warehousekeeper or a registered recipient other than the location of the tax warehouse or object in which it is received and unloaded the goods. "

§ 2. In art. 12 make the following amendments and additions:

1. In paragraph 8. 1 item 2 is amended as follows:

"2. the tobacco waste, put up for retail sale, which may be smoke and do not fall within the scope of art. 10 and 11, as a "tobacco" are believed to be remnants of tobacco leaves and by-products obtained in the processing of tobacco or industrial production of tobacco products; ".

2. Al are created. 4-6:

"(4) tobacco waste, which do not fall within the scope of paragraphs 1 and 2. 1, item 2:

1. provide the holders permission for the collection, transport and treatment of waste at the waste management act;

2. shall be destroyed;

3. for use in the manufacture of tobacco products;

4. are shown to another Member State, or

5. be exported.

(5) the activities referred to in para. 4 be taken by persons:

1. in the activity form waste under para. (4);

2. to introduce waste under para. 4 on the territory of the State from the territory of another Member State;

3. importing waste under para. 4.

(6) the order and the manner of providing holders permission for the collection, transport and treatment of waste under the law on waste management, disposal, use in the manufacture of tobacco products, import, export, entering the territory of the State from the territory of another Member State or another Member State for the removal of waste under para. 4 shall be determined by the regulation for implementation of the law. "

§ 3. In art. 20, para. 2 the following endorsements are added:

1. In paragraph 1 (a), after the words "an authorized warehousekeeper" insert "on the territory of the country".

2. In paragraph 11, add "including receipt of energy products to the place of direct shipment.

§ 4. In art. 24, al. 1 item 2 is amended as follows:

"2. when transferring the company the sole trader or its deletion or termination of the legal person, with the exception of transformation by changing the legal form;".

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

1. In paragraph 8. 1:

a) in item 5, the words ' falling within CN code 2711 29 2901, 2902 11, of up to EUR 340-2902 44. for 1000 kg "is replaced by" CN code 2901, 2902 19, and 2711 29 2902 11-340 EUR about 1000 kilograms and falling within CN codes 2902 20 of 2902 44 340 to – EUR for 1000 litres;

(b)) in 6 ' 0.85 "is replaced by" 10 ";

c) in item 10 ' 600 ' is replaced by ' 645 ".

2. a para. 11:

"(11) the chargeability conditions rate under para. 1, item 6 shall apply until the Act of the European Commission to be compatible with the rules in the field of State aid in the form of a reduced rate of excise duty on natural gas used as motor fuel. By an act of the European Commission by the end of the period of validity of his chargeability conditions rate for natural gas falling within CN codes 2711 11 000 and 2711 21 000 is 0.85 EUR for 1 Gigajoule. "

§ 6. In art. 33, para. 1, item 6, "0.10" is replaced by "0.60".

§ 7. In art. 34 para. 2 is repealed.

§ 8. In art. 34A, al. 2 the words "pursuant to the Energy Act ' shall be deleted.

§ 9. In chapter III section vi is created with art. 45A – 45 g:

' Title Vi

Special order for deduction of excise duty against vouchers for fuel in the form of State aid for the agricultural sector

Art. 45. (1) the obligated under this Act persons who have adopted fuel vouchers issued by the order of the law for helping farmers, against the sale of oil under art. 32, para. 1, item 3, shall be entitled to deduct from the VAT payable excise duty on the chargeability conditions declaration under art. 87, para. 1 the nominal value of the vouchers.

(2) the collected vouchers shall be transmitted to the competent Customs Office in the place in which the taxable person not later than 5 days prior to the filing of the chargeability conditions statement.

(3) at the time of transmission of vouchers under para. 2 acceptance Protocol shall be drawn up in a form determined by the regulation for implementation of the law.

(4) vouchers will not be accepted for damaged fuel and damaged.

(5) the Protocol on al. 3 do not authenticate the submitted vouchers for fuel.

(6) the persons referred to in para. 1 recorded in the declaration under art. 87, para. 1 the number of the record in the Al. 3.


Art. 45b. (1) a Customs Agency shall check authenticity of the received vouchers in order and manner established by the regulation for implementation of the law.

(2) after completion of the checking for authenticity on al. 1 fuel vouchers are stored in the Customs Agency in the order and manner laid down by the regulation for implementation of the law.

Art. 45. in the case of the detection of false or forged vouchers, excise the imputed the chargeability conditions declaration under art. 87, para. 1 by taxable persons or at fraudulent and false vouchers shall be subject to the lodging together with legal interest from the date on which the excise duty is supposed to be paid in accordance with art. 44.

Art. 45. (1) the State aid provided for in this section shall apply after fulfilment of the conditions laid down in chapter IV of the law to help farmers.

(2) the Administrator of the State aid under art. 45A to 45 in the Minister of agriculture and food, which shall notify the European Commission in accordance with the procedures laid down in the law on State aid. "

§ 10. In art. 52, para. 2, after the word "decision" shall be added "in terms of art. 49. "

§ 11. In art. 53, para. 2 section 2 is amended as follows:

"2. the security ceased to be valid."

§ 12. In chapter IV, section Iia is created with art. 55 b-55 (h):

Section Iia

Licensing in special cases

Art. 55 (b). State Agency "State reserve and war" can operate as an authorized warehousekeeper of dispatch, provided that:

1. hold a licence or permit or has been registered for the course of business, where this is provided for by law;

2. has submitted her to manage warehouses for accomplishing activities under art. 46, para. 2, which meet the requirements for security and control, determined by the regulation for implementation of the law, where you will receive and unload excisable products;

3. using measuring devices and control systems, which meet the requirements of the law on measurements, the law on technical requirements for products and the regulations implementing them.

Art. 55 in (1) for the issuance of a licence for management of a tax warehouse shall be submitted in writing to the Director of the Customs Agency, which contains:

1. a description of the operations to be carried out in a tax warehouse;

2. type of excisable products with CN codes, which will be stored;

3. estimated annual volume of stored excise goods under duty-suspension arrangements in accordance with the information under para. 2, item 5;

4. the annual volume forecast for the movement of excise goods under suspension of excise duty;

5. exact location, description and intended use of the premises of the tax warehouse;

6. the names of the officials authorised to sign the electronic administrative documents and specimens of their signatures.

(2) the request under paragraph 1. 1 apply the following documents:

1. license, permission or registration for the implementation of the activity when this is required by law;

2. the document certifying the management warehouses;

3. the current sketch of the property;

4. plan of the premises of the tax warehouse with marked location and purpose of the premises, facilities and containers with their volume and location of measuring instruments;

5. information for:

(a)) kind of excisable products with CN codes that will be stored in a tax warehouse, and quantities in the unit of measure under art. 28;

(b) estimated quantity srednomesečnoto) of excisable goods to be stored – on the types of goods and rates of excise duty;

the maximum storage capacity) for storage of excise goods – by types of goods and rates of excise duty;

(d) the estimated quantity of manufacture the average amount) of excise goods released for consumption – by types of goods and rates of excise duty;

e) conditions and procedures for internal reporting according to the normative acts regulating the activity of State Agency "State reserve and war";

6. specimens of the signatures of the persons referred to in para. 1, item 6 and electronic signature certificates.

(3) a request may ask the issuing of licenses to manage more than one tax warehouse.

(4) the request under paragraph 1. 1 and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law.

Art. 55. (1) where the conditions for the issuance of a licence for the management of the tax warehouse are met and the documents submitted meet the requirements, the authority under art. 55 in, al. 1 shall decide on the request within one month from the date of its filing.

(2) where the documents presented under art. 55 in, al. 2 do not comply with the requirements or the information provided is insufficient, the authority under art. 55 in, al. 1 within 14 days of receipt of the request shall notify the Chairman of the State Agency "State reserve and war" and shall set a deadline for elimination of deficiencies or to provide additional information 14 days of receipt of the notification.

(3) within the period specified under paragraph 1. 2, the President of the State Agency "State reserve and war" need to eliminate deficiencies or submit the necessary additional information, failure of this obligation, the authority referred to in art. 55 in, al. 1 refuse requests license.

(4) within one month of the removal of deficiencies or provision of additional information requested authority under art. 55 in, al. 1 examine the request and the attached documents and rule on the request.

Art. 55 e. (1) within the time limit under art. 55 d the Director of the Customs Agency shall issue a licence for the management of the tax warehouse for storage of excise goods or a reasoned refusal.


(2) for each tax warehouse shall be issued a separate licence.

(3) a licence Issued or refusal to issue a licence subject to appeal pursuant to the administrative code. In the Neproiznasâneto period is considered to be a refusal to issue a license.

Art. 55. (1) the licence shall contain:

1. the name of the authority issuing it;

2. the identification number of the authorized warehousekeeper;

3. the identification number of the tax warehouse;

4. the factual and legal grounds for its issue;

5. the name, seat and address of management, identification code of the authorized warehousekeeper;

6. the address of the tax warehouse;

7. Description of the activities that will take place in a tax warehouse, and the kind of excisable products under CN code;

8. names and PIN/PNF of Chairman of State Agency "State reserve and war", as well as other persons authorized to sign electronic administrative documents;

9. the date of issue and the signature of the person issuing the license.

(2) the right to apply the duty arises from the date of service of the license.

Art. 55. (1) an authorized warehousekeeper is required:

1. to notify the Customs authorities of any changes in the circumstances under which the licence was issued for the management of the tax warehouse within 14 days of the event in question, by presenting the necessary documents;

2. to provide unimpeded access to the Customs authorities and to all premises throughout the tax warehouse and to provide them with premises for carrying out the checks;

3. to comply with all the specific requirements for the storage and movement of excise goods;

4. keep documentary records the types of activities and types of excise goods.

(2) in the event of a change of circumstances subject to entry in the issued license, the Director of the Customs Agency issued a decision which is an integral part of the license issued and served.

(3) in the cases referred to in para. 1.1 the notification may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law.

Art. 55. (1) the operation of the licence for the management of the tax warehouse shall be terminated:

1. at the written request of the authorized warehousekeeper;

2. in the case of withdrawal of the licence.

(2) the license for management of a tax warehouse shall be withdrawn when an authorized warehousekeeper ceases to satisfy the conditions under art. 55 (b).

(3) the licence shall be terminated by a decision of the Director of the Customs Agency, which is subject to appeal under the administrative code.

§ 13. In art. 57 in the following endorsements are added:

1. In paragraph 8. 2 create p. 16, 17 and 18:

"16. the exact location of the place of direct shipment;

17. contract or other document with the person – recipient of energy products, in the case of direct delivery;

18. run in place of direct delivery to the designated location of the measurement and control of the energy products. "

2. a para. 8:

"(8) a registered consignee may request to receive energy products on site or on the sites of direct delivery, other than the location of the object in which they receive and unload goods Excise by order, specified in the regulation for implementation of the law."

§ 14. In art. 57 e, para. 1 item 5 is created:

"5. the funds used for measuring and control systems which meet the requirements of art. 103 (a) at the place of direct delivery. "

§ 15. In art. 58, para. 1 item 2 is amended as follows:

"2. when transferring the company the sole trader or its deletion or termination of the legal person, with the exception of transformation by changing the legal form;".

§ 16. In art. 58 h, para. 1 item 2 is amended as follows:

"2. upon termination of the legal person, with the exception of transformation by changing the legal form;".

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

1. In paragraph 8. 8. item 1 shall be amended as follows:

"1. the authorized warehousekeepers and registered recipients:

a number of bands), which does not exceed the quantity of the srednomesečnoto released for consumption excise goods, papered with band increased by 15 per cent;

(b) the number of bands), which does not exceed the estimated amount of srednomesečnoto released for consumption excise goods, papered with band in cases when the person is not pursued;

in a number of bands) outside of the quantities referred to in (a), which does not exceed the estimated amount of srednomesečnoto released for consumption excise goods, papered with a band in the cases where the person is an authorized warehousekeeper or a registered consignee who releases a new product. "

2. in the Al. 9 creating the third sentence: "the restrictions under this paragraph shall not apply where the applicant is an authorized warehousekeeper or a registered recipient who started selling new product in accordance with para. 8, paragraph 1 (c). "

§ 18. In art. 65, para. 3 create item 3 and 4:

"3. the central management structures of other Member States of the European Union, in accordance with the law on stocks of oil and petroleum products;

4. private State property under the law for the stocks of oil and petroleum products and the law on State reserves and wartime stocks. "

§ 19. In art. 66, para. 3 creating the second sentence: "an authorized warehousekeeper by the procedure of art. 55 in is required to use the means of measurement and control, fulfilling the requirements of the law on measurements, the law on technical requirements for products and their implementing regulations. "

§ 20. In art. 73 (a), para. 1, item 5, after the words "to a registered recipient" there shall be added "or to a place of direct delivery, referred to by the registered consignee".


§ 21. In art. 73 (b) create al. 10, 11, 12 and 13:

"(10) in the case of import of excisable goods with simultaneous placing under suspension of excise duty, when the competent Customs Office of placing under the procedure in question is part of the structure of the Office of the tax warehouse on the territory of the State in which you will do the excisable products, the requirement does not apply to the Al. 1, provided that:

1. the excise goods brought into the customs territory of the country is shipped without delay under customs legislation by the person who introduces them to tax warehouse on the territory of the State in which you will do;

2. transported pursuant to item 1 excise goods shall be presented to the Customs authorities when they enter the territory of the tax warehouse through their reporting through the means of measurement and control;

3. for the purposes of admission of excise goods were released for free circulation with simultaneous placing under suspension of excise duty, an authorized warehousekeeper in the tax warehouse of goods entering the territory of the country shall submit the information for getting through the computer system to the competent Customs Office of release for free circulation with simultaneous placing under suspension of excise duty;

4. excise goods released for free circulation with simultaneous placing under suspension of excise duty shall be entered in the inventory journal immediately after their release for the purposes of the regime.

(11) an authorized warehousekeeper, in which the tax warehouse received excise goods released for free circulation with simultaneous placing under suspension of excise duty, is indebted for the excise duty on the imported goods referred to in the single administrative document, with the exception of cases where the notification of the debtor about the duties to the competent Customs Office of release for free circulation with simultaneous placing under suspension of excise duty a message has been submitted, under para. 10, item 3.

(12) the requirement of paragraph 6. 1 shall not apply in cases of transportation of energy products, intended for export, the oil and oil products pipelines, part of the tax warehouse, provided that:

1. the competent Customs Office of placing under Customs Office of export and output match and are part of the structure of the Office in which the tax warehouse on the territory of the State from which excisable products are derived;

2. excise goods intended to be exported, are derived from the territory of a tax warehouse through their reporting through the means of measurement and control, approved by the Customs authorities of the places of removal;

3. excisable goods intended to be exported, are deemed to be placed under the export procedure from the time of their removal from the tax warehouse;

4. data for the removal of excisable goods placed under the export procedure shall be entered in the inventory journal immediately after their withdrawal.

(13) an authorized warehousekeeper whose tax warehouse are excisable goods placed under the export procedure, is required for excise tax on exported goods referred to in the single administrative document, with the exception of cases where, in accordance with the provisions of art. 796 d (2) of Regulation (EEC) No 2454/93 exit Customs Office sent the message "Results at the check-out" to the Customs Office of export or for those referred to in art. 796ga (2) of Regulation (EEC) No 2454/93 cases the evidence supplied pursuant to art. 796ga (4) of Regulation (EEC) No 2454/93 is sufficient.

§ 22. In art. 73 Al is created. 3:

"(3) the movement of energy products under suspension of excise duty may be divided by the sender of two or more movements through the submission of a notice of separation by the procedure of art. 6 of Regulation (EC) no 684/2009, provided that:

1. the total quantity of excise goods does not change;

2. the Division shall be carried out on the territory of the Member State which authorises such a procedure;

3. the Division shall apply in the Member State (s) the Member States referred to in the draft reports of the Division of destination of excisable products;

4. the competent authorities in the Member State within the territory of which will perform the split, are notified of the location where this separation is carried out;

5. the draft of the message/messages for separation is filed before the message is submitted for the receipt provided for in art. 24 of Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty. "

§ 23. In art. 77 following amendments and supplements shall be made:

1. In paragraph 8. 1, the words "which may arise in respect of the goods under suspension of excise duty ' shall be deleted.

2. in the Al. 2, after the words "to experience" a comma and add "or" is established.

3. Al are created. 3 and 4:

"(3) for each tax warehouse shall be granted only one security.

(4) an authorized warehousekeeper under art. 55 (b) shall be exempt from the obligation to provide security. "

§ 24. In art. 78, para. 1 is hereby amended as follows:

1. In paragraph 1, the words "30 per cent" shall be replaced by ' twenty percent. "

2. In item 2 in the text before paragraph (a), the words "ten per cent" shall be replaced by "zero percent".

3. In paragraph 3, the words "one hundred and fifty percent" shall be replaced by "one hundred percent".

§ 25. In art. 80 Al is created. 4:


"(4) in order to be accepted, the bank guarantee, the Bank is required to undertake to pay unconditionally and irrevocable, jointly and severally with the debtor, in her first written request by the Central Customs control the amounts due to the maximum size specified in the guarantee for any that might arise or established during the period of the bank guarantee obligations for payment of excise duty together with interest from the first day after the date on which the obligation. "

§ 26. In art. 81, para. 3 Finally, the comma and added "provided that there is no liability for excise duty.

§ 27. In art. 83 e, para. 6 Finally, comma and added "provided that there is no liability for excise duty.

§ 28. In art. 84 Al are created. 17-19:

(17) the requisites of tax documents are completed, taking into account the specificity of excisable products.

(18) when the Court stopped the advance implementation of the decision of the Director of the Customs Agency for the revocation of the licence for the management of the tax warehouse or the decision of the head of the competent Customs Office for the revocation of the certificate of end user exempt from excise duty, the person cancelling the issued under art. 20, para. 2, item 9 and 19 excise tax document in the order and manner laid down by the regulation for implementation of the law.

(19) in the cases referred to in para. 18 for goods released for consumption from the date of issue of the excise tax document under art. 20, para. 2, item 9 and 19 to the date of its cancellation, be issued new excise tax documents in which fits the number of cancellations tax document. "

§ 29. In art. 88, para. 3 the word "magnetic" is replaced by "e".

§ 30. In art. 90 is hereby amended as follows:

1. In paragraph 8. 1 the word "month" shall be replaced by "14 days".

2. in the Al. 2 the word "14 days" is replaced by "7-day".

3. in the Al. 4 the word "month" shall be replaced by "14 days".

§ 31. In art. 90 g, para. 1 item 2 is amended as follows:

"2. when transferring the company the sole trader or its deletion or termination of the legal person, with the exception of transformation by changing the legal form;".

§ 32. In art. 93 Al is created. 8:

"(8) the provisions of paragraphs 1 and 2. 6 shall not apply to transport by troop transport of the tagged energy products from specialized bases for fuels and lubricants of the Ministry of defence to units or entities of the Bulgarian army. The terms and conditions of transport of selected energy products shall be determined by the regulation for implementation of the law. "

§ 33. In art. 103 a, para. 4, the words "the Director of the Customs Agency" shall be replaced by the "Minister of finance".

§ 34. In art. 104 the following endorsements are added:

1. In paragraph 8. 3 Finally, there shall be added "or authorised by them".

2. in the Al. 4 Finally adds "or authorised by him.

3. Al are created. 5 and 6:

"(5) in the cases under art. 77 of the tax-insurance procedure code persons shall inform the head of the Customs Office at the headquarters of the trader. Certificate of notification shall be issued by the head of the Customs Office.

(6) in the cases under art. 78 of the tax-insurance procedure code persons shall inform the Customs Agency. "

§ 35. Art is created. 123 (b):

"Art. 123. (1) (b) For quantities of waste gaps under art. 12, al. 4 and at the failure of art. 12, al. 4 excise duty is payable at the rate set out in art. 38, as persons are punished with a fine or penalty payment at twice the excise tax, but not less than $ 1000. -for natural persons and not less than $ 2,000. – for the legal persons and the sole traders, in a repeated infringement – not less than $ 2,000. -for natural persons and not less than EUR 4000. – for the legal persons and the sole traders.

(2) a person who holds, offers, sells, transports or transfers the waste under art. 12, al. 4 shall be punishable by a fine of 200 to 1000 EUR or with a proprietary sanction from 500 to 2000 BGN, and for repeated infringement – with a fine in the amount from 400 to 2000 BGN. or with a proprietary sanction from 1000 to 4000 EUR

(3) paragraph 2 shall not apply where waste under art. 12, al. 4 are under customs supervision within the meaning of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code in connection with the received direction or customs formalities for obtaining directions, or are under suspension of excise duty, or kept or transported by the persons under art. 12, al. 4, item 1 and al. 5. "

Additional provision

§ 36. Everywhere in the law the words "liquid and payable ' shall be deleted.

Transitional and final provisions

§ 37. (1) where, pending the entry into force of this law the Court has stopped the advance implementation of the decision of the Director of the Customs Agency for the termination of the licence for the management of the tax warehouse or the decision of the head of the competent Customs Office for the revocation of the certificate of end user exempt from excise duty and Excise documents issued pursuant to art. 20, para. 2, item 9 and 19 are issued credit notes in connection with the judgment of the Court, it is believed that excisable products are under suspension of excise duty when they are not derived from the tax warehouse. Excise documents issued pursuant to art. 20, para. 2, item 9 and 19 are considered cancelled.


(2) in cases in which the entry into force of this law the Court has stopped the advance implementation of the decision of the Director of the Customs Agency for the termination of the licence for the management of the tax warehouse or the decision of the head of the competent Customs Office for the revocation of the certificate of exempt from excise duty and Excise issued end-user documents pursuant to art. 20, para. 2, item 9 and 19 are cancelled in connection with the judgment of the Court, it is believed that excisable products are under suspension of excise duty when they are not derived from the tax warehouse. For output quantities are issued excise goods excise new document, if a service pack is released.

§ 38. In the law for helping farmers (official SG. 58 of 1998; amend., SG. 79 and 153 of 1998, no. 12, 26, 86 and 113 of 1999 No. 24 of 2000 No. 34 and 41 of the 2001 46/96 and by 2002, no. 18 of 2004, no. 14 and 105 by 2005. , PC. 18, 30, 34, 59, 80, 96 and 108 of 2006, St. 13, 53 and 59 since 2007, PCs. 16, 36, 43 and 100 of 2008, PCs. 12, 32, 82, and 85 of 2009, PCs. 59 by 2010, PC. 8 by 2011, issue. 38 by 2012 and St. 15 and 66 by 2013) make the following additions:

1. a chapter four "a" with art. 47A – 47 a:

"Chapter four" a "

FUEL VOUCHERS

Art. 47. (1) the right to have the fuel vouchers to farmers registered under art. 7, that:

1. do not have the required public obligations;

2. are not in open proceedings for a declaration of bankruptcy or are declared bankrupt;

3. are not in winding-up proceedings;

4. are not undertakings in difficulty.

(2) farmers found to have violated rules for the use of fuel vouchers shall not be entitled to file a return to receive vouchers for fuel for two years.

Art. 47. (1) (b) the total nominal value of fuel vouchers shall be approved with the law on the State budget of the Republic of Bulgaria for the year.

(2) the total nominal value of fuel vouchers shall be allocated to farmers on the basis of the art. 47 in individual quota.

Art. 47 in (1) farmers receive vouchers for fuel under the individual quota specified in litres of fuel. The individual quota is an initial and final.

(2) the initial individual quota is determined on the basis of the declaration under art. 47, para. 3, in which the farmer declares estimated annual fuel consumption, adjusted in accordance with the methodology approved by the Minister of agriculture and food. The adjustment shall be made by the staff of the competent regional Directorate for agriculture.

(3) farmers keep a detailed log of annual purchases and actual fuel consumed. In the journal reflect data for quantity of fuel purchased on the types and volume of activities carried out, the machinery and equipment and actually spent fuel. The journal is in a form approved by the Minister of agriculture and food.

(4) Final individual quota represents the actual fuel consumed during the year in the production of primary agricultural production. The final individual quota is determined by the competent regional Directorate for agriculture on the basis of the declaration under art. 47, para. 4 submitted by the farmer. The Declaration shall be copies of the invoices for purchased fuel and a copy of the log under para. 3.

(5) the relevant regional Directorate of the State Fund "Agriculture" together with control-technical inspection establishes the consumption in the production of primary agricultural produce fuel for the year concerned on the basis of data from journals and invoices that provide farmers with the declaration under art. 47, para. 4.

(6) the rebate of excise tax on the original individual quota is determined in BGN according to the following formula:

OAPIK = PEAK AREA x POSA,

where:

OAPIK is the discount of the excise duty on the original individual quota;

PEAK is the initial individual quota;

POSA is the estimated value of the discount on the excise duty (for litre fuel).

(7) the rebate of excise duty in the final individual quota is determined in BGN according to the following formula:

OAOIK = x OIC, OOSA

where:

OAOIK is the discount of the excise duty in the final individual quota;

OIC is the final individual quota;

OOSA's final discount on the excise amount (about a quart of fuel).

(8) the rebate of excise tax is equal to the value entered in the voucher for fuel. When more than one voucher for fuel excise rebate is equal to the sum of the nominal amounts entered in the relevant vouchers.

Art. 47. (1) the discount of the amount of excise duty is estimated and final.

(2) Estimated the value of the discount on the excise duty on a litre of fuel is determined in BGN according to the following formula:

POSA = NSA/∑ Spades,

where:

POSA is the estimated value of the discount on the excise duty;

The NSA is a total nominal value of art. 47 b, para. 1;

Spades are the initial individual quotas to farmers for the year.

(3) the final discount of the cost of a litre of fuel excise is determined in BGN according to the following formula:

OOSA = NSA/∑ OIKi,

where:

OOSA's final discount of the cost of the excise duty;

The NSA is a total nominal value of art. 47 b, para. 1;

Individual quotas are the final OIKi farmers for the year concerned.


(4) the discounts under para. 2 and 3 may not exceed the difference between the amount of duty per litre gas, determined according to the procedure of the law on excise duties and tax warehouses, and the minimum tax rate for gas oil for motor fuel, specified in table b of annex I of Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.

Art. 47 (1) of each farmer shall be granted no more than eight number fuel vouchers for that year.

(2) the number of fuel vouchers, which can get the farmer, shall be determined on the basis of the litres of gas oil, for which the farmer is entitled to the rebate under art. 47 (d), para. 1 from the value of excise duty.

(3) for the purposes of paragraphs 1 and 2. 2 set the following categories and number of vouchers:

1. category I – up to 370 litres including – two vouchers for fuel;

2. II category – from 371 litres up to 740 litres including – four vouchers for fuel;

3. category III – from 741 litres up to 3700 gallons including – six number fuel vouchers;

4. category IV – over number 3701 – eight litres of fuel vouchers.

Art. 47. (1) the right to provide vouchers for fuel of the persons under art. 47A, al. 1 have only regional directorates for agriculture "to the Minister of agriculture and food.

(2) fuel vouchers are provided to farmers in two stages after submission of the declarations for the establishment of an initial and a final individual quota in a form approved by the Minister of agriculture and food.

(3) in the Declaration for the establishment of an initial individual quota farmers declare:

1. type of primary agricultural production, which will be produced;

2. arable land and livestock;

3. the type and volume of activities to be carried out in the production of primary agricultural production;

4. estimated annual consumption of fuel.

(4) in determining the final Declaration of the individual quota is declared the actual volume of fuel consumed for the year used for the production of primary agricultural produce, on the basis of the data from its farmer and journal of invoices for the purchase of fuel.

(5) the Declaration referred to in paragraph 1. 3 shall be filed in the competent regional Directorate for Agriculture "by 31 December of the year preceding the year for which the aid is concerned.

(6) the Declaration referred to in paragraph 1. 4 shall be lodged with the competent regional Directorate for agriculture by 15 January of the year following the year to which it relates.

Art. 47. (1) for fuel Vouchers are provided to farmers in two stages.

(2) the first stage fuel vouchers are provided at a rate of 60 per cent discount of the excise duty on the original individual quota to the farmer, defined by the procedure of art. 47 in, al. 6. Vouchers are granted in the period from 1 April to 15 May of that year.

(3) the second stage to provide vouchers for the amount of fuel, representing the difference between the rebate of excise duty in the final individual quota to the farmer, defined by the procedure of art. 47 in, al. 4 and the value of the vouchers under para. 2. Vouchers are granted in the period from 1 February to 15 March of the year following the year to which they relate.

(4) in the event that the difference referred to in paragraph 1. 3 is a negative figure, the farmer shall reimburse the amount up to the amount of the rebate of excise duty in the final individual quota.

Art. 47. (1) a fuel Voucher can only be used for the purchase of gas oil within the meaning of art. 32, para. 1, item 3 of the law on excise duties and tax warehouses.

(2) the voucher for fuel is used once and personally by the farmer.

(3) the purchased fuel vouchers can only be used to carry out the activity of the farmer in relation to which they are submitted vouchers.

(4) For the purchased vouchers fuel invoice, in which shall be entered the series and number of the voucher for fuel.

(5) invoices for purchased fuel is stored by farmers within five years, with effect from 1 January of the year following the year of issue of the invoice.

(6) the voucher consists of two identical parts, one of which is taken from delivery/sales of liquid fuels from retail outlets, and the other is attached to the invoice and shall be kept by the farmer in accordance with statutory deadlines.

Art. 47. (1) the farmers may purchase vouchers for fuel gas by:

1. persons carrying out deliveries/sales of liquid fuels, which are not taxable persons under the law on excise duties and tax warehouses;

2. persons carrying out deliveries/sales of liquid fuels, which are taxable persons under the law on excise duties and tax warehouses.

(2) when purchasing the Gasoil farmer is entitled to a deduction of excise duty, referred to as the nominal value in the voucher for the respective fuel litres.

(3) the persons referred to in para. 1 deducted from the value of the nominal value of the fuel excise duty referred to in the voucher for fuel.

Art. 47 HP. (1) the Publisher of fuel vouchers is the Ministry of agriculture and food.

(2) fuel vouchers are printed at the expense of the Ministry of agriculture and food under the Ordinance on the conditions and procedures for the production and control of securities (official SG. 101 of 1994; amend., 38/1995, no. 73 of 1998, no. 8 of 2001 No. 54 of 2008 and no. 22 by 2011).


(3) fuel vouchers are printed upon request by the Ministry of agriculture and food, the Ministry of finance provided by 15 January of the year to which they relate the vouchers.

(4) Printed vouchers are provided to the Ministry of agriculture and food within 28 February of the year to which they relate.

(5) the fuel Voucher must contain:

1. name of the Publisher;

2. series and number;

3. barcode containing the series number and year of issue;

4. barcode containing the data for individualizing the farmer – recipient of the voucher for fuel:

a) for an individual or sole trader – the names/name, personal identification number (PIN/PNF), respectively, a single identification code (UIC) BULSTAT;

(b)) of a legal person – name and a single identification code (UIC) BULSTAT;

5. gas oil, gallons of which the farmer is entitled to a discount on the excise duty on fuel voucher;

6. the face value of the voucher for fuel (expressed in figures and words), determined in BGN;

7. year rebate of excise duty on fuel voucher;

8. a code identifying the phase for which the voucher was provided;

9. explicit text that the voucher for fuel is intended only for the purchase of gas oil;

10. at least seven ways for protection.

(6) the data referred to in para. 5, item 4, 5, 6 and 8 shall be printed on the voucher from the competent regional Directorate for agriculture.

(7) the Unused, misspelled or damaged fuel vouchers are returned by the Ministry of agriculture and food of the Ministry of finance with acceptance Protocol. The vouchers are to be taken from the report.

(8) Returned under para. 7 fuel vouchers shall be destroyed.

Art. 47 l. (1) the Ministry of agriculture and Forests shall establish and maintain an electronic register of the farmers ' fuel vouchers.

(2) the register shall contain:

1. individualiziraŝite data for the farmer (a barcode);

2. series, number and year of issue of the voucher;

3. year rebate of excise duty on fuel voucher;

4. the face value of the voucher;

5. litres fuel for which a rebate of excise duty voucher;

6. a code identifying the phase for which the voucher was provided.

(3) the Ministry of agriculture and food provides summary information in electronic form to the Customs Agency, containing the data from the register under para. 2.

Art. 47 meters (1) persons under art. 47 and, al. 1, item 1 accepting vouchers for fuel as a means of payment, have the right to use the accepted vouchers only for the purchase of gas from other persons under art. 47 and, al. 1, item 1 or 2.

(2) the persons under art. 47 and, al. 1, item 1 and 2 when adopting the voucher entered on his back his name SIC BULSTAT, date of acceptance of the voucher and print.

(3) the fulfilment of the obligation under paragraph 1. 2 is a condition for the subsequent use of the voucher for fuel by the persons under art. 47 and, al. 1, item 1 and 2.

(4) the persons under art. 47 and, al. 1, item 2 shall be entitled to use the vouchers only for the purposes of art. 45 a, para. 1 of the law on excise duties and tax warehouses.

(5) the fuel vouchers with integrity and protect damaged may not be used as a means of payment.

Art. 47. (1) for fuel Vouchers pursuant to this chapter shall be made available, where the farmer is another recipient of public funding of the same expenditure on excise duty on fuel used for the purposes of primary agricultural production, within the framework of the final individual quota as determined by the procedure of art. 47 in, al. 4.

(2) in the case of a double public funding assistance in the form of vouchers for fuel becomes due and refundable together with legal interest from the date of receipt.

Art. 47. o the mechanism for helping farmers pursuant to this chapter shall apply to processed agricultural land, meadows and captive animals used until 31 December 2014. "

2. § 1 "additional provision" be created so 46-51:

"46." fuel voucher "is State security that can be used as a tender for in-kind amount of excise duty referred to in it, just from the farmer, registered under this law, and by persons carrying out deliveries/sales of liquid fuels from outlets including delivery/sales of liquid fuels within the meaning of the law on excise duties and tax warehouses.

47. "in difficulty" is an undertaking in difficulty within the meaning of § 1, item 30 of the additional provisions of the law on corporate income tax.

48. "primary agricultural production is the production, cultivation of agricultural primary products including harvesting, milking and breeding business footing before slaughter.

49. "primary agricultural products" means products of primary production including products of the soil and of cattle.

50. "public financing" are funds provided from the State budget and/or from the budget of the European Union, regardless of the body which provides them.

51. "competent regional Directorate for agriculture for the purposes of chapter four ' a ' is the district Directorate of Agriculture" to the Minister of agriculture and food on the registration to the farmer. "

§ 39. The law shall enter into force from 1 January 2014, with the exception of § 9 and 38, which enter into force after a ruling by the European Commission to extend the duration of an existing authorised aid scheme.


The law was adopted by the 42nd National Assembly on 7 November 2013 and is stamped with the official seal of the National Assembly.

President of the National Assembly: Mihail Mikov

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