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
30/10/2013



Number / year Official Gazette
98/2013







DECREE № 212
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 HLIІ National Assembly on October 30, 2013 | || Released in Sofia on November 7, 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, 2011, issue. 26 38, 40, 82, 94 and 99 of 2012 and SG. 52 of 2013)
§ 1. In art. 50, para. 3 after the word "provide" insert "immediately".
§ 2. In art. 65 para. 4 is amended as follows:
"(4) The report shall be signed by the expert and submitted to the revenue authority, assigned the expert and the subject within 7 days from the date of its preparation."
§ 3. In Art. 169 made the following amendments:
1. A new paragraph. 5:
"(5) In applying par. 4 to repayment of interest shall be initiated after the repayment of all principal duties. "
2. Former para. 5 and 6 become par. 6 and 7.
§ 4. In art. 229, para. 3 created item. 3:
"3. the amounts are of public revenue. "
Transitional and Final Provisions
§ 5. By wrongly paid until the entry into force of this Act amounts of public obligations established by the National Revenue Agency shall be discharged obligations under Art. 169, para. 4 and 5, unless the entry into force of this law is a request under Art. 129, para. 1.

§ 6. In the Social Security Code (prom. SG. 110 of 1999 .; Decision № 5 of the Constitutional Court from 2000 - SG. 55 of 2000 .; amend., SG. 64 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 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, No. . 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, No. . 41, 52, 53, 64, 77, 97, 100, 109 and 113 in 2007, pcs. 33, 43, 67, 69, 89, 102 and 109 of 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 of the 2010 .; Decision № 7 of the Constitutional Court 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 and SG. 15, 20 and 70 of 2013) in art. 159, para. 4 third sentence is changed to: "If it is said that the repayment is done in accordance with Art. 169, para. 4 and 5 of the Tax-Insurance Procedure Code. "
§ 7. The Law on Value Added Tax (Prom. SG. 63 of 2006 .; amend., SG. 86, 105 and 108 of 2006 d .; Decision № 7 of the Constitutional Court from 2007 - SG. 37 of 2007 .; amend., SG. 41, 52, 59, 108 and 113 in 2007, pcs. 106 of 2008, No. . 12, 23, 74 and 95 of 2009, pcs. 94 and 100 in 2010, pcs. 19, 77 and 99 of 2011, pcs. 54, 94 and 103 of 2012, pcs. 23 30 and 68 of 2013) the following amendments:
1. In art. 92 para. 3 is amended as follows:
"(3) Notwithstanding paragraph. 1 tax recovery of art. 88, para. 3 shall be refunded within 30 days of the filing of the return, when:
1. the person has committed the past 12 months before the current month taxable supplies a zero rate totaling more than 30 percent of the total value of all his taxable supplies, including supplies a zero rate; supply with zero duty shall be treated as supplies of these services with place of performance on the territory of another Member State in which the recipient is a person registered for VAT in another Member State: transport of goods within the European Union and rendered in connection with this transport freight forwarding, courier and postal services other than services under Art. 49; Transport processing of goods; services related to transport rendered by agents, brokers and other intermediaries acting on behalf of another person, and assessment services, expertise and work on movable property;
2. face - farmer has committed in the past 12 months before the current month taxable supplies at the rate of 20 per cent of the commodity produced by him under Annex № 2, Part Two, totaling more than 50 per cent of the total value of all committed by him taxable supplies. "
2. In art. 117, para. 2 create pt. 9 and 10:
"9. identification number of the supplier for VAT purposes and under which delivers when the supplier is registered for VAT in another Member State, and number and date of invoice - when it is issued until the date of issuance of the Protocol;

10. identification number under Art. 84 of the Tax Procedure Code the supplier of goods listed in Annex № 2, part two, and number and date of the invoice. "
Third. In art. 163b para. 2, the pt. 7:
"7. name and identification number of art. 84 of the Tax Procedure Code the supplier of goods listed in Annex № 2, Part Two. "
4. Chapter Nineteen "and" creating art. 163g:
"limit the scope
Art. 163g. The provisions of this Chapter shall not apply where the supply of goods or services under Annex № 2 conditions under Art. 7, 13, 15, 16 and 28. "
5. In additional provisions:
a) § 1 a t. 71:
"71. "CN code" are tariff CN codes established by Annex I to Council Regulation (EEC) № 2658/87 of the Council of 23 July 1987 on the tariff and statistical nomenclature and the Common Customs Tariff. "
B) in § 1a creates pt. 7:
"7. Directive 2013/43 / EC of 22 July 2013 amending Directive 2006/112 / EC on the common system of value added tax as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services where the risk of fraud (OJ, L 201/4 of 26 July 2013). "
6. Application № 2 to Chapter Nineteen "and" is amended as follows:
"Application № 2 to Chapter Nineteen" and "
I. Part One
1. Household waste under the Waste Management.
2. Industrial waste under the Waste Management. 3
. Construction waste under the Waste Management.
4. Hazardous waste under the Waste Management.
5. Ferrous and non-ferrous metals under the Law on Waste Management.
6. Ferrous and non-ferrous metals of household character in the Law on Waste Management.
7. Services extraction, treatment or processing of waste under item. 1 - 6.
II. Part Two





CN code 2012


Description






0909


Seeds of anise, star anise, fennel, coriander, cumin or caraway; juniper berries:







- Coriander:




0909 21 00


- Crushed or pulverized




0909 22 00


- Crushed or ground




1001


Wheat and mixture of wheat and rye:







- Durum wheat




1001 11 00


- For sowing




1001 19 00



- Another







- Other:




1001 91


- For sowing




1001 91 10


--- Spelt




1001 91 20


--- Common wheat and mixture of wheat and rye




1001 91 90


--- Other




1001 99 00


- Other




1002


Rye:




1002 10 00


- For sowing




1002 90 00


- Other




1003


Barley:




1003 10 00


- For sowing




1003 90 00


- Another




1004


Oats:




1004 10 00


- For sowing




1004 90 00


- Other




1005


Corn:




1005 10


- For sowing:







- Hybrid:




1005 10 13


--- Hybrid "trois voies"




1005 10 15


--- Plain hybrid




1005 10 18


--- Another hybrid




1005 10 90


- Another




1005 90 00


- Another




1006


rice




1006 10


- Paddy rice:




1006 10 10


- For sowing







- Another:







--- Another:




1006 10 92


---- With round grain




1006 10 94


---- Medium grain







---- Long grain:




1006 10 96



----- With a ratio of length / width ratio greater than 2 but less than 3




1006 10 98


----- With the ratio length / 3 or more




1007


Grain sorghum:




1007 10


- For sowing




1007 10 10


- Hybrid seed




1007 10 90


- Other




1007 90 00


- Other




1008


Buckwheat, millet and canary seed; other cereals:




1008 10 00


- Buckwheat







- Millet:




1008 21 00


- For sowing




1008 29 00


- Other




1008 30 00


- Seed for birds




1008 60 00


- Triticale




1008 90 00


- Other cereals:




1201


Soya beans, whether or not broken:




1201 10 00


- For sowing




1201 90 00


- Other




1205


Seed rape or canola, whether or not broken:




1205 10


- Seeds of rape or colza low erucic acid:




1205 10 10


- For sowing




1205 10 90


- Other




1205 90 00


- Other




1206 00


Sunflower seeds, whether or not broken:




1206 00 10


- For sowing







- Other:




1206 00 91


- Peel; not stripped striped sunflower




1206 00 99


- Other






"

7. In § 46 of the transitional and final provisions of the Law amending the Law on Value Added Tax (SG. 94 of 2012) the words "2014" is replaced by "2015".
§ 8. (1) If the entry into force of this law is made advance payment for delivery of goods under Annex № 2, part II of the Law on Value Added Tax chargeable event for which occurs after that date and tax delivery is due by the recipient, the registered person recipient is obliged to charge tax on the entire tax base of the delivery, including the advance payment.
(2) In the cases under par. 1 supplier of goods listed in Annex № 2, part II of the Law on Value Added Tax document delivery by canceling issued the advance payment invoice and issue a new invoice stating the whole tax base for the delivery. Cancellation is issued and a protocol under Art. 116, para. 4 of the Law on Value Added Tax.
§ 9. The provisions of Art. 92, para. 3 pt. 2, § 1, p. 71 of the Additional Provisions and Part II of Annex № 2 of the Law on Value Added Tax applied to 31 December 2018
§ 10. This Act shall enter into force on December 1 2013
law was adopted by the 42 th National Assembly on October 30, 2013 and was affixed with the official seal of the National Assembly.
Chairman of the National Assembly Mihail Mikov
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