Name of law
Law amending the Law on Local Taxes and Fees




Name Bill
Bill amending the Law on Local Taxes and Fees





Date of adoption
07/11/2013



Number / year Official Gazette
101/2013






NATIONAL ASSEMBLY

DECREE № 222
Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" Law amending the Law on Local Taxes and Fees adopted by HLIІ National Assembly on November 7, 2013
Released in Sofia on November 15, 2013
President of the Republic: Rosen Plevneliev
stamped with the state seal.
Minister of Justice: Zinaida Zlatanova

Law amending the Law on Local Taxes and Charges (prom. SG. 117 of 1997 .; amend., SG. 71, 83 105 and 153 in 1998, pcs. 103 of 1999, pcs. 34 and 102 in 2000, pcs. 109 of 2001, pcs. 28, 45, 56 and 119 of the 2002 issue. 84 and 112 of 2003, pcs. 6, 18, 36, 70 and 106 of 2004, pcs. 87, 94, 100, 103 and 105 of 2005, pcs. 30, 36 and 105 of 2006 . No.. 55 and 110 of 2007, pcs. 70 and 105 of 2008, pcs. 12, 19, 41 and 95 of 2009, pcs. 98 2010 pcs. 19, 28, 31, 35 and 39 of 2011 .; Decision № 5 of the Constitutional Court from 2012 - SG. 30 of 2012 .; amend., SG. 53, 54 and 102 of 2012, pcs. 24, 30 and 61 of 2013)
§ 1. In art. 8, para. 4 is a second sentence: "In the case of tax exemptions by decision of the municipal council the cost of providing the service are borne by the municipal revenues."
§ 2. In art. 24 be made the following amendments:
1. In para. 1 p. 9 is amended as follows:
"9. temples and monasteries for liturgical activity, along with the lots on which they are built - owned legally registered religions in the country and prayer houses with the lots on which they are built - owned legally registered religions in the country; " .
2. A par. 6:
"(6) The exemption from tax under par. 1 pt. 18 and 19 shall apply to the total period for the building no longer than 10 years. "
§ 3. In art. 48, para. 1 pt. 1 a letter "g":
"g) legally registered religions in the country for the properties of art. 24, para. 1, p. 9; ".
§ 4. In art. 51, para. 1 finally put a comma and added "for vehicles registered must provide information on the environmental category, where it is available."
§ 5. In art. 59 made the following amendments:
1. Paragraph 1 shall be amended as follows:

"(1) For vehicles with engine power up to 74 kW and which are equipped with catalytic devices and non-environmental category" Euro 3 "," Euro 4 "," Euro 5 "," Euro 6 "and" EEV ", as defined in Art. 55 tax for the year is paid with a reduction from 20 to 40 percent by decision of the municipal council. "
2. A new paragraph. 2:
"(2) For vehicles with engine power up to 74 kW inclusive and consistent with the environmental categories" Euro 3 "and" Euro 4 "tax is paid 50 per cent reduction and the corresponding of" Euro 5 "and" Euro 6 "- 60 percent discount on the definitions of art. 55, para. 1 and 3 tax. "
Third. Former para. 2 becomes para. 3 and is amended as follows:
"(3) buses, trucks, tractors for trailer and semitrailer tractors with engines complying with environmental categories of" Euro 3 "and" Euro 4 ", the tax is paid by 40 per cent discount and to comply with the "Euro 5", "Euro 6" and "EEV" - a 50 per cent reduction from definitions of art. 55, para. 5, 6, 7 and 13 tax. "
4. Former para. 3 becomes para. 4.
5. A par. 5:
"(5) The environmental categories of" Euro 3 "," Euro 4 "," Euro 5 "," Euro 6 "and" EEV "shall be certified by providing a document which shows that the vehicle complies with specified by the manufacturer environmental category. "
§ 6. In art. 67, para. 2 finally put a comma and added "that can not be tax valuation of the property, the carrying value or their market value."
§ 7. In art. 71 pt. 1 shall be added "or if the property is not used throughout the year and has filed a declaration form by the owner or operator to the end of the preceding year in the municipality where the property is."
§ 8. In Chapter Three, Section I create art. 71:
"Art. 71a. Do not charge a fee for garbage services provided to temples, churches and monasteries, which performs liturgical activity of legally registered religions in the country. "
§ 9. In art. 123, para. 1 after the words "legal persons" insert "and sole traders."
§ 10. In additional provision be made the following amendments:
1. The name "Additional provisions" are amended as follows: "Additional provisions".
2. In § 1 created t. 36 and so on. 37:
"36. "Temple or house of prayer" is a building designed for conducting public worship services and religious rites that meets the requirements of the relevant religion and the Law on Spatial Planning and regulations.

37. "Monastery" as the subject is a sacred place with a temple and other buildings intended for housing monks or nuns who with his vows of chastity, austerity and obedience are dedicated to private devotional life and the exercise of asceticism (abstinence, prayer and work) , compassion and spiritual support. "
third. A § 1a:
"§ 1a. Student dormitories under the Higher Education Act shall be treated as residential property for the purposes of this Act. "
Final provisions
§ 11. For the purposes of application of tax relief under Art. 59 para. 2 and 3, the Ministry of Interior provided once, automatically, by January 31, 2014 for information on registered movement to December 31, 2013 vehicles, including information on environmental category when it is available.
§ 12. In the Higher Education Act (prom. SG. 112 of 1995 .; amend., SG. 28 of 1996, No. 56 of 1997 .; corr., No. 57 1997 .; amend., SG. 58 of 1997, No. 60 of 1999 .; corr. SG. 66 of 1999 .; amend. pcs. 111 and 113 in 1999, pcs. 54 of 2000, pcs. 22, 2001, issue. 40 and 53 of 2002, pcs. 48 and 70 of 2004, pcs. 77, 83 and 103 of 2005, pcs. 30 36, 62 and 108 of 2006, pcs. 41 of 2007, pcs. 13, 43 and 69 of 2008, pcs. 42, 74 and 99 of 2009, pcs. 38, 50, 56 63 and 101 in 2010, pcs. 61 and 99, 2011, issue. 60 and 102 of 2012, pcs. 15, 63 and 68 of 2013) in § 4e of the additional provisions created item. 8:
"8. "Student dormitory" is a building intended for living for an extended period of time from students and teachers in high schools, which consists of separate rooms, studios or apartments for accommodation facilities for washing, chairs, sports facilities and other premises to carry out activities under Art. 6 para. 2 and 3. "
§ 13. (1) This Act comes into force on January 1, 2014, except § 6, which comes into force on January 1, 2015
(2) Until 30 June 2014 The Council of Ministers together with the National association of municipalities in Republic of Bulgaria developed a methodology for preparing the plan with necessary costs of activities and types of substrates used to determine the amount of the waste, and submit to the National Assembly a draft amendment of Art. 66 and Art. 67.
law was adopted by the 42 th National Assembly on November 7, 2013 and was affixed with the official seal of the National Assembly.
Chairman of the National Assembly Mihail Mikov
8449