Name of law Law supplementing the law on corporate income tax bill name Bill supplementing the law on corporate income tax date of acceptance 03/10/2013 number/year Official Gazette 91/2013 Decree No 193

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 supplementing the law on corporate income tax, adopted by HLÌI National Assembly on 3 October 2013.

Issued in Sofia on October 10, 2013.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Zinaida Zlatanova

LAW

supplementing the law on corporate income tax (official SG. 105 of 2006; amend., SG. 52, 108 and 110 since 2007, no. 69 and 106 since 2008, 32/35 and 95 of 2009, issue 94 from 2010, issue 19, 31, 35, 51, 77 and 99 from 2011, and 40/94 by 2012 and 15 PCs. , 16, 23 and 68 by 2013)

§ 1. In § 2 of the supplementary provisions finally a comma and add "as well as of Directive 2013/13/EC of the Council of 13 may 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia (OJ, L 141/30 of 28 may 2013)".

§ 2. In annex 3 to the art. 137, paragraph 1 creates a letter (s) ":

(s) companies under Croatian law, called "društvo dionicko", "ogranicenom društvo s odgovornošcu", and other companies constituted under the Croatian law and liable to income tax in the Republic of Croatia. "

§ 3. In annex 4 to the art. 137, item 3 in a row "– impôt sur les sociétés in France," shall be inserted:

"na dobit porez in Croatia".

§ 4. In annex 5 to the art. 200 a, para. 4, paragraph 1, subparagraph (a) creates a letter "u":

"Yu) companies under Croatian law, known as" društvo dionicko "," ogranicenom društvo s odgovornošcu ", and other companies constituted under the Croatian law and liable to income tax in the Republic of Croatia."

§ 5. In annex No 6 to art. 200 a, para. 4, paragraph 1 (c) and item 4 (b), after "line – impôt sur les sociétés in France," shall be inserted:

"porez na dobit – in the Republic of Croatia".

Final provisions

§ 6. VZakona (official accounting, SG. Since 2001, 98; amend., SG. 91 of 2002, no. 96 of 2004 No. 102 and 105 by 2005, issue 33, 63, 105 and 108 of 2006, 57/2007, no. 50, 69 and 106 since 2008, 95/2009, issue 94 from 2010, issue 19 , 34 and 99 from 2011, issue. 94 by 2012 and St. 15 of 2013) in paragraph 1 (a) of the additional provisions establishes that: ' 3A. Directive 2013/24/EC of 14 may 2013. adapting certain directives in the field of company law, by reason of the accession of the Republic of Croatia (OJ L 10, 158/365 June 2013). "

§ 7. The law shall enter into force on the date of entry into force of the Treaty of accession of the Republic of Croatia to the European Union.

The law was adopted by the 42nd National Assembly on 3 October 2013 and is stamped with the official seal of the National Assembly.

President of the National Assembly: Mihail Mikov

7526