Name of the law amending and supplementing the law on value added tax act Name of Bill a bill amending and supplementing the law on value added tax acceptance date 15/11/2012 number/year Official Gazette 94/2012 Decree No 408
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 value added tax, passed by the National Assembly of the HLI 15 November 2012.
Issued in Sofia on 27 November 2012.
The President of the Republic: Rosen Plevneliev
Stamped with the State seal.
Minister of Justice: Diana Kovatcheva
LAW
amending and supplementing the law on value added tax (official SG. 63 06; amend., SG. 86, 105 and 108 of 2006; the Decision the Constitutional Court No 7 of 2007 – issue 37 of 2007; amend., SG. 41, 52, 59, 108 and 113 in 2007, 106/2008 12/23, 74 and 95 from 2009. , PC. 94 and 100 by 2010, PC. 19, 77 and 99 from 2011, and St. 54 by 2012.)
§ 1. In art. 7, para. 5, item 8 the words "doing work" and "carrying on business" are replaced with "evaluation or work" and "the assessment or performance".
§ 2. In art. 9 the following amendments and supplements: 1. Al. 3 creating item 3: "3. free of charge implementation of service by a holder/user for improvement of asset, rented or provided for use. "
2. in the Al. 4: a) point 2 is replaced by the following:
"2. the free of charge implementation of service by a holder/user for repair of asset, rented or provided for use;"
(b)) point 3 shall be repealed.
§ 3. In art. 10, para. 1 item 4 is created:
"4. the conversion of budget organizations, State or municipal enterprises, with the result that the newly formed organizations or enterprises are universal successors of the converted."
§ 4. In art. 13, para. 4, item 8 the words "doing work" and "carrying on business" are replaced with "evaluation or work" and "the assessment or performance".
§ 5. In art. 23 Al are created. 4 and 5:
"(4) the place of performance regarding delivery of service in renting or providing for the use of vehicles, which is different from the short term rental or short term providing for the use of vehicles of a non-taxable person is the place where the recipient is established or has his permanent address or usual residence.
(5) place of performance regarding delivery of service in renting or providing for the use of the vessel, which is different from the short term rental or short term providing for the use of the vessel for recreational and sports purposes or for personal needs of a non-taxable person, whether by al. 4, is the place where the vessel is for entertainment in fact is made available to the recipient of the delivery, when this service is actually provided by the supplier of the place of establishment of his business or by a permanent establishment located in this place. "
§ 6. In art. 25, para. 3 item 6 shall be amended as follows:
"6. the date of the actual return of the asset with the improvement by a holder/user upon termination of the lease or terminate the use of the asset when the improvement is not provided as a condition and/or obligation under the Treaty."
§ 7. In art. 26 the following amendments and supplements shall be made:
1. In paragraph 8. 2 the second sentence shall be replaced by the following: "shall not be considered as remuneration for delivery any payments of penalties and interest with obezŝetitelen character."
2. in the Al. 6 create the second and third sentences: "the equivalent in LEVs of the currency can only be determined in the final conversion rate published by the European Central Bank at the time when the tax becomes chargeable. Converting between currencies other than the euro shall be carried out using the exchange rate of each of these currencies to the euro. "
3. in the Al. 7, the words "the date on which the tax has become exigible" are replaced by "the date of occurrence of the tax event for her".
§ 8. In art. 27 the following amendments and supplements shall be made:
1. In paragraph 8. 3 item 3 shall be repealed.
2. a para. 4:
"(4) in the case of supplies for concession contracts for construction, for a service or for mining, where remuneration is determined wholly or partly in goods or services (payment is made wholly or partly in goods or services), by the date of occurrence of the tax event: 1. for delivery by the grantor to the grantee, the tax base is the agreed remuneration, including defined in goods or services, in compliance with the requirements of art. 26, al. 2, 3, 4 and 5; the remuneration determined in goods or services, is equal to the amount of agreed investment, without compensation, when it is payable by the grantor of the concessionaire under the concession contract;
2. for delivery by the concessionaire to the grantor, the taxable amount shall be equal to the taxable amount on the acquisition or cost price of the product, in cases where the product is imported – the taxable amount on importation or on the direct costs relating to the performance of the service provided, and if it cannot be determined on this line, the tax base is the market price of the good or service. "
§ 9. In art. 50 following amendments and supplements shall be made:
1. The current text becomes paragraph 1.
2. a para. 2:
"(2) paragraph 1 shall not apply where the order of art. 79, para. 8 is exercised right of tax credit or an adjustment is carried out. "
§ 10. In art. 51 create al. 6:
"(6) in the case of delivery with continuous performance of goods under art. 7, para. 1 – 4 with duration for a period longer than one calendar month, the chargeable event shall occur at the end of each calendar month for the calendar month of cessation of supply the chargeable event shall occur on the date of termination of supply. "
§ 11. In art. 52 Al is created. 4:
"(4) in case of deliveries under art. 51, para. 6 taxable amount for each calendar month shall be established in proportion to the number of days included in the relevant calendar month, relative to the total number of days of shipment, including the days of the month of cessation of supply. "
§ 12. In art. 58, para. 1 item 3 shall be replaced by the following:
3. dental prostheses imported from doctors of dental medicine or dental technicians, human organs, tissues and cells, blood, blood components and Stern; ".
§ 13. In art. 70 is made the following changes and additions:
1. In paragraph 8. 1 item 4 and 5 are amended:
"4. was acquired or imported motorcycle or passenger car;
5. the goods or the services are designated for the maintenance, repair, improvement and operation of motorcycles and cars under item 4, including spare parts, fittings, fuel and lubricating materials; ".
2. in the Al. 2 item 5 is created:
"5. the vehicles referred to in paragraph 1. 1, item 4 and the goods or services under para. 1, item 5 are also used for activities other than those referred to in items 1 – 4, in cases where one or more of those listed in items 1 – 4 activities are a major activity for the person; in such cases the right of tax credit deduction is present from the beginning of the month following the month for which the requirement is met for the core business. "
3. in the Al. 3 item 3 and 4 are hereby amended:
"3. the goods or the services, used in free of charge implementation of service by a holder/user for repair of asset, rented or provided for use;
4. the goods or the services, used in free of charge implementation of service by a holder/user for improvement of asset, rented or provided for use. "
§ 14. In art. 73, para. 4, item 3, the words "under art. 50, paragraph 2 "shall be replaced by" referred to in art. 50, para. 1, item 2. "
§ 15. In art. 74 is hereby amended as follows:
1. In paragraph 8. 2, paragraph 3, the words "seven days" shall be replaced by "45 days".
2. in the Al. 3, t. 6, the words "seven days" shall be replaced by "45 days".
§ 16. In art. 75, para. 3 the words "seventh day" shall be replaced by "45 days".
§ 17. In art. 76, para. 2, paragraph 4, the words "7 days" shall be replaced by "45 days".
§ 18. In art. 77, para. 3 the words "seventh day" shall be replaced by "45 days".
§ 19. In art. 79 para. 8 shall be amended as follows:
"(8) registered person, who has deducted not or partially deducted tax credit for manufactured, purchased, acquired or imported by him/her goods or services and subsequently use them only for carrying out leviable deliveries under art. 69, may exercise the right of tax credit or to adjust (increase) the amount of the used partial tax credit on line and in an amount determined by the regulation for implementation of the law. "
§ 20. In art. 80, al. 2 section 2 is amended as follows:
"2. destruction, lack or marriage, caused by accidents or crashes, for which the person can prove that they are not caused by his fault or the fault of the person who uses the goods;".
§ 21. In art. 101, para. 7 the words "under para. 5 ' shall be replaced by "under para. 6. "
§ 22. In art. 102, para. 3 is hereby amended as follows:
1. point 1 shall be replaced by the following: "1. for the period from the expiry of the period during which the Act should be issued for registration if the person has submitted the application for registration in the period up to the date on which it is registered by the revenue body;".
2. point 2 shall be replaced by the following: "2. for the period from the expiry of the period during which the Act should be issued for registration if the person has submitted the application for registration in the period up to the date on which the reasons were dropped for registration."
§ 23. In art. 103, para. 2 the words "7 days" shall be replaced by "45 days".
§ 24. In art. Al 111. 3 shall be amended as follows:
"(3) the tax under para. 1 shall be included in the result for the last tax period, as the Declaration is made in accordance with the procedure and within the time limit under art. 125. "
§ 25. In chapter eleven creates art. 111A:
"General
Art. 111. (1) the documentation of the supplies with place of performance on the territory of the country shall be carried out in accordance with this chapter.
(2) documentation of supplies with a place of performance on the territory of another Member State shall be carried out pursuant to this chapter, where the tax is exigible from the recipient and the supplier is the person to whom both the following conditions are met: 1. the person is established independent economic activity on the territory of the State or has a fixed establishment within the territory of the country from which the shipment is carried out or, in the absence of such establishment or such object-has his permanent address or usual residence in the territory of the country;
2. the person is not established in the Member State in whose territory the place of performance of the delivery or his fixed establishment in that Member State does not take part in the delivery.
(3) documentation of the supply of goods or services with a place of performance on the territory of a third country or territory shall be carried out pursuant to this chapter, where the supplier has established his independent economic activity on the territory of the State or has a fixed establishment within the territory of the country from which the supply is made or, in the absence of such establishment or of such object-has his permanent address or usual residence in the territory of the country.
(4) in the cases under art. 113, para. 11 when the invoice or notification to the invoice shall be issued by the person to whom the goods are supplied or the services. 2 does not apply.
(5) the provider does not apply al. 1 supply with place of performance on the territory of the State where the tax is exigible from the recipient and the supplier is the person for whom the following conditions are met simultaneously:
1. the person is not established independent economic activity on the territory of the State or his fixed establishment within the territory of the country is not taking part in the delivery, or, in the absence of such establishment or such object – no permanent address or habitual residence in the territory of the country;
2. the person is established in another Member State or has a fixed establishment in another Member State, from which the supply is effected. "
§ 26. In art. 113 following amendments and supplements shall be made:
1. In paragraph 8. 7 and 9, the word "invoices" shall be replaced by ' invoices and notifications to invoices.
2. paragraph 11 shall be replaced by the following:
"(11) memo to an invoice or an invoice in the name and for the account of the taxable person – provider, and can be issued by the recipient of the delivery, if there is a prior agreement between the two parties, and provided that there is a procedure for the acceptance of each invoice or notification to an invoice by the taxable person supplying the goods or services."
3. Al are created. 12 and 13: "(12) electronic invoices and electronic notifications to invoices are considered to be issued on the date on which the supplier or other person acting on his behalf, provide invoices and notifications to the invoices so that they can be obtained from the client.
(13) For two or more carried out deliveries of goods or services, for which the tax becomes chargeable in the same tax period, one can issue a summary invoice. This cumulative invoice shall obligatorily contain the requisites under art. 114, para. 1, item 9-15 for each delivery, reflected in this cumulative invoice and shall be issued no later than the last day of the month in which the tax has become exigible for supplies, and on intra-Community supplies – within the period referred to in paragraph 1. 5. "
§ 27. In art. 114 following amendments and supplements shall be made:
1. In paragraph 8. 4, second sentence, the words "indicate that the tax is exigible from the recipient" shall be replaced by "enter" reverse charge ".
2. paragraph 6 is replaced by the following:
"(6) any tax liable person in the manner provided by the time of their issue until the end of the period of storage the authenticity of the origin, the integrity of the content and the legibility of the invoices and notifications to the invoices issued by it or on its behalf, as well as the invoices received by him and notices to invoices, regardless of whether they are in paper form or in electronic form. "
3. Al are created. 7-11:
(7) the invoice may not contain the requisites under para. 1, 12, 14 and 15, where the amount of the tax base and the tax does not exceed 100 euros or the equivalent in LEVs, except for documenting the supply with place of performance on the territory of another Member State, in intra-Community supply and the distance selling of goods.
(8) in the cases under art. 111 a, para. 3 issued by the taxpayer – vendor invoice may not contain the requisites under para. 1, 12 and 13.
(9) the documentation of supply with electronic invoices and electronic notifications to invoices is carried out, provided that this document is accepted by the recipient with written or tacit consent.
(10) ensuring the authenticity of the origin, the integrity of the content and the legibility of the invoice or notification to the invoice shall be provided by the taxpayer through control of the business, which creates a reliable audit trail between the invoice or notification to the invoice and the delivery of goods or services.
(11) in addition to the control of economic activity under para. 10 the authenticity of the origin, the integrity of the content and readability of e-invoice and e-memo to an invoice are provided through the following examples: 1. qualified electronic signature within the meaning of the electronic document and electronic signature law, or
2. electronic data interchange. "
§ 28. In art. 115 creates al. 7:
"(7) the notification to an invoice may not contain the requisites under art. 114, para. 1, 12, 14 and 15, except where the supply is documented with place of performance on the territory of a Member State, and intra-Community supplies of goods distance selling. "
§ 29. In art. 120 al. 5 shall be amended as follows:
"(5) the electronic register referred to in paragraph 1. 3 and the report on the purchases carried out during the tax period under para. 4 shall be drawn up not later than on the last day of the tax period. "
§ 30. In art. 121, para. 2 make the following amendments and additions:
1. the word "integrity" is replaced by "integrity".
2. the second sentence shall be inserted: "When tax documents are stored by electronic means, within the time limit under paragraph 1. 1 taxable persons and stored data, ensuring the authenticity of the origin and integrity of their content. "
§ 31. Article 122 shall be replaced by the following:
"The right of access to tax documents stored by electronic means
Art. 122. When taxpayer stored by electronic means guaranteeing on-line access to electronic invoices and electronic notifications to invoices issued or received by him, the person is required to provide an electronic (online) access to the data stored on:
1. the competent authorities of the proceeds – where he is established in the territory of the country, as well as when the person is not established in the territory of the State, but the tax is due in Bulgaria;
2. the competent authorities of the Member State where the tax is due – where he is established in the territory of the country, and tax is due in another Member State. "
§ 32. In art. 130 Al is created. 4:
"(4) for the purposes of paragraphs 1 and 2. 3 the amount of the taxable amount of the advance payment is equal to the amount of the tax base of the delivery with an earlier date. "
§ 33. In art. 132 following amendments and supplements shall be made:
1. In paragraph 8. 2 and 3 Add "or an entry in the register BULSTAT '.
2. in the Al. 4, the words "14 days" shall be replaced by "45 days".
§ 34. In art. 142 al. 1 shall be amended as follows:
(1) the tax for the delivery of common tourist service shall be charged with the issue of Protocol, and on the invoice and notification to it fits "arrangements for taxing the margin – travel services."
§ 35. In art. 143, para. 1, paragraph 2, after the words "under art. 50 ' is added al. 1. "
§ 36. In art. 148 following amendments and supplements shall be made:
1. a para. 1:
' (1) on the invoice and in the notice to the dealer invoice enter "arrangements for taxing the margin – second-hand goods" or "arrangements for taxing the margin – works of art" or "arrangements for taxing the margin – collections articles and antique articles."
2. The current text becomes paragraph 2.
§ 37. In art. 176.6 t is created:
6. fails to provide or not provide access to the issued or made out of it's original accounting documents required by the revenue body, unless the documents were lost or destroyed, to which the person is informed the revenue bodies. "
§ 38. In art. 176 a, para. 1, item 2, the words "as individuals" are deleted.
§ 39. In art. 177, para. 1 the words "another registered person" shall be replaced by the words "any other person".
§ 40. In art. 179 the words "a person, registered under this law" shall be replaced by "person".
§ 41. In the additional provisions the following amendments and additions:
1. In paragraph 1:
a) in paragraph 18 the third sentence shall be deleted;
(b)) is created that 18A:
"18." main activity "within the meaning of art. 70, para. 2, item 5 is the business of the registered person, when the total value of the supplies made by the person in one or more of those listed in art. 70, para. 2, item 1 – 4 activities represent more than 50 per cent of the total value of all executed by the person supplies over the last 12 months prior to the current month, whether you have ended 12 months of the registration under this Act. ";
in the 32) establishes the second sentence: "the creation of a new asset by a holder/user of the leased asset or provided for use of improvement shall be assimilated.";
(d)) that are created 65 and 66:
"65." Authenticity of origin "means the assurance about the identity of the supplier or of the issuing invoice/notification to the invoice by the supplier or by the recipient regarding the delivery.
66. "the entirety of the content" means the content of the invoice and notification to the invoice has not been changed. The format of the electronic invoice and electronic memo to an invoice can be changed. "
2. In paragraph 1 (a) establishes that: 6
"6. the directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing (OJ L 189/1 of 22 July 2010)."
Transitional and final provisions
§ 42. The right to submit the registration list according to a form for the available assets at the date of registration which has arisen and is exercised at the date of entry into force of this law and for its exercise terms under art. 103, para. 2 or art. 132, para. 4 may be exercised within 45 days from the date of registration under this law.
§ 43. (1) in the case of supplies for concession contracts for construction, for a service or for mining, in which the remuneration – in whole or in part, is definitely in the goods or services for which the koncedentite or concessionaires do not have issued invoices and tax has become chargeable during the period 1 January 2011 – 31 December 2012, must charge tax within 6 months from the entry into force of this law.
(2) the right of tax credit under paragraph 1. 1 may be exercised for the tax period, during which the invoice is issued, or in one of the following tax periods.
(3) paragraph 1 shall apply also to nepriklûčilite on the date of entry into force of this law the administrative and judicial proceedings.
(4) registered persons, against which there is in force an individual administrative act on the basis of the calculated tax for deliveries under para. 1 may issue the invoices for these supplies and the amount of the tax imposed by the Act on the basis of which the recipient may exercise the right to tax credit deduction. The right of tax credit deduction shall be exercised within the period referred to in paragraph 1. 2. (5) Koncedentite the public works concession contracts for the service, or for the extraction, in which the remuneration (fully or partly) defined in goods or services, may exercise their right of tax credit deduction within 6 months from the entry into force of this Act for the goods and/or services in the period 1 January 2011 – 31 December 2012. that are used or will be used for deliveries under para. 1 and which is not exercised right of tax credit until the entry into force of this law.
§ 44. In the tax-insurance procedure code (official SG. 105 by 2005; amend., SG. 30, 33, 34, 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, issue 46, 52, 53, 57, 59, 108 and 109 in 2007, 36/69 and 98 in 2008, issue 12, 32, 41 and 93 from 2009, issue 15, 94, 98 , 100 and 101 of 2010, PC. 14, 31, 77 and 99 from 2011, and St. 26, 38, 40 and 82 by 2012.) make the following changes and additions:
1. In art. 87 Al is created. 9:
(9) the registered person is entitled to have electronic access to tax-insurance account on line and way laid down by order of the Executive Director of the National Revenue Agency. "
2. In art. 152, para. 2 the words "appeal and performance management" shall be replaced by the words "Appeals and tax insurance practice".
3. In art. 169: a) paragraph 4 shall be replaced by the following: "(4) where the debtor has several public obligations established by the National Revenue Agency, which is not able to repay both the initiation of enforced collection, the obligation is extinguished, of which the period for payment expires at the earliest, unless the law provides otherwise. If the time limit for payment of two or more public duties shall expire on the same date, they shall be repayable in proportion. ";
(b)) a new para. 5:
(5) paragraph 4 shall not apply to claims under non-runner in force Act, unless pertaining to the formation of the person submitted an application to the competent territorial Directorate that extinguished obligation under this Act or the repayment is made by capturing. ";
in the past) Al. 5 it al. 6.
4. In art. 175, para. 2 section 2 is amended as follows:
"2. on the nevnesenata within the prescribed time limit in the law an advance payment from the date on which the advance payment has become due until the date of payment of the advance payment, but not later than 31 December of the year for which the advance payment is due."
5. In art. 179 al. 1 is repealed.
§ 45. With the unduly paid at 31 December 2012 amounts for public duties, established by the National Revenue Agency, duties shall expire in accordance with art. 169, para. 4 of the tax-insurance procedure code, unless, until the entry into force of this law, a request is made under art. 129, para. 1 of the tax-insurance procedure code.
§ 46. For unpaid public debts, the time limit for the payment of which expired before 1 January 2008, art. 169, para. 4 of the tax-insurance procedure code shall apply from 1 January 2014.
§ 47. In the social security code (promulgated, SG. 110; since 1999 decision No 5 of the Constitutional Court from 2000 – 55/2000; amend., no. 64 of 2000, issue 1, 35 and 41 of the 2001, issue 1, 10, 45, 74, 112, 119 and 120 of 2002, no. 8, 42, 67, 95, 112, and 114 from 2003. , PC. 12, 21, 38, 52, 53, 69, 70, 112 and 115 of 2004, PCs. 38, 39, 76, 102, 103, 104 and 105 of the 2005 St. 16, 30, 34, 56, 57, 59 and 68 by 2006; Corr, PCs. 76 of 2006; amend., SG. 80, 82, 95, 102 and 105, 2006, issue. 41, 52, 53, 64, 77, 97, 100, 109 and 113 of 2007, PC. 33, 43, 67, 69, 89, 102 and 109 from 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 by 2010; Decision of the Constitutional Court No. 7 of 2011-PCs. 45 by 2011; amend., SG. 60, 77 and 100 by 2011, and St. 7, 21, 38, 40, 44, 58, 81 and 89 by 2012.) make the following changes and additions:
1. In art. 4A para. 7 shall be replaced by the following: "(7) the contributions of the persons referred to in para. 1 shall be submitted by the employer to the 25th day of the month following the month in which the work is done. "
2. In art. 7: a) paragraph 1 shall be amended as follows: (1) contributions to State social insurance for persons under art. 4, al. 1 and 2 are imported by insurers to the 25th day of the month following the month in which the work is done. ";
b) paragraph 2 is amended as follows:
"(2) On additional income from employment after a period under para. 1 contributions for the month in which it is performed, is imported from insurers to the 25th day of the month following the charging or paying of income. ";
in) paragraph 3 shall be repealed;
(d)) in the Al. 4 and 6, the words ' until the 10th day "shall be replaced by ' by 25-day";
(e)) paragraph 8 shall be replaced by the following: "(8) Insurers submit contributions for each month separately.";
is) paragraph 9 shall be deleted;
(g)) in the Al. 10, after the word "stations" section and the text is placed to the end shall be deleted;
(h)) paragraph 11 shall be replaced by the following:
"(11) the portion of contributions that is borne by the insured persons under art. 6, al. 3 shall not be deducted from the advances. "
3. In art. 9 and para. 3 shall be amended as follows:
"(3) the introduction of contributions under paragraph 1. 1 and 2 shall be made by bank transfer after the Declaration in the order determined by the Ordinance issued by the Minister of finance under art. 5, al. 6. "
4. Article 40 shall be replaced by the following:
"Deadlines for presentation of documents for payment of compensation for temporary incapacity for work or labour readjustment
Art. 40. The documents for the payment of monetary compensation for temporary incapacity for work or labour readjustment are presented in the relevant territorial unit of the National Social Security Institute in the following terms:
1. from the insurers, their branches and subsidiaries and insurance cases – up to the 15th day of the month following that in which the insured person has failed to submit the documents for the payment of compensation to the insurer;
2. self-employed persons – up to the 15th day of the month following that in which the document was issued for payment of compensation. "
5. Article 48 (b) shall be replaced by the following:
"The deadline for the submission of documents for the payment of compensation for the pregnancy and childbirth
Art. 48 b. Insurers, their branches and subsidiaries and insurance cases presented in the relevant territorial unit of the National Social Security Institute documents for payment of monetary compensation for the pregnancy and childbirth within the time limit under art. 40 a, item 1, and self employed – to the 15th day of the month following that which wants payment of compensation. "
6. Article 52 (b) shall be replaced by the following:
"The deadline for the submission of documents for the payment of compensation for the cultivation of a small child
Art. 52B. Insurers, their branches and subsidiaries and insurance cases presented in the relevant territorial unit of the National Social Security Institute documents for the payment of a cash benefit for raising a child within the time limit under art. 40 a, item 1, and self employed – to the 15th day of the month following that which wants payment of compensation. "
7. Article 111 is hereby repealed.
8. In art. 113, para. 1, the words "20 points" shall be replaced by "10 points".
9. in art. 159:
a) a new para. 2:
(2) Insurers and self employed contributions submitted under paragraph 1. 1 the relevant account for an additional compulsory pension insurance for the competent territorial Directorate of the National Revenue Agency. ";
(b)) the current al. 2 it al. 3;
in the create new) Al. 4 and 5:
(4) Article 169, para. 4 of the tax-insurance procedure code shall not apply to contributions for supplementary compulsory pension insurance. In the presence of a number of obligations that the debtor is unable to repay simultaneously to start their compulsory collection, he may declare which of them extinguished. If it is not stated, the obligation is extinguished, of which the period for payment expires at the earliest.
(5) in case of discrepancy between the data submitted for insured persons and imported contributions for supplementary compulsory pension insurance transfers to pensionnoosiguritelnoto company are carried out in proportion to the contributions for persons calculated in accordance with the data under art. 5, al. 4, paragraph 1. ";
d) past al. 3 it al. 6;
(e)) the current al. 6 it al. 7 and in her words "under para. 3 "shall be replaced by" under para. 6 ";
former para.) 7 and 8 shall become al. 8 and 9.
10. In art. 355:
(a)) in the Al. 1, the words "of art. 5, al. 4, art. 6, al. 8, art. 7, art. 8, al. 2, paragraph 1 and article. 158 ' shall be replaced by ' of art. 5, al. 4 and art. 6, al. 8 ";
(b)) paragraph 3 shall be repealed.
11. transitional and final provisions establishes the § 22 p:
"§ 22 p. Article 159, para. 5 shall also apply to contributions for supplementary compulsory pension insurance, the time limit for the payment of which expired before 1 July 2013. "
§ 48. In the law on health insurance (official SG. 70 of 1998; amend., SG. 93 and 153 of 1998, no. 62, 65, 67, 69, 110 and 113 in 1999, issue 1 and 64 in 2000, 41/2001, no. 1, 54, 74, 107, 112, 119 and 120 of 2002, no. 8, 50, 107 and 114 from 2003. , PC. 28, 38, 49, 70, 85 and 111 in 2004, PCs. 39, 45, 76, 99, 102, 103 and 105 of 2005, St. 17, 18, 30, 33, 34, 59, 80, 95 and 105, 2006, issue. 11 of 2007; Decision of the Constitutional Court No. 3 of 2007 – PCs. 26 of 2007; amend., SG. 31, 46, 53, 59, 97, 100 and 113 of 2007, PC. 37, 110 and 71 of 2008, PCs. 35, 41, 42, 93, 99 and 101 of 2009, PCs. 19, 26, 43, 49, 58, 59, 62, 96, 97, 98 and 100 by 2010, PC. 9, 60, 99 and 100 by 2011, and St. 38 and 60 by 2012.) make the following changes and additions:
1. In art. 40:
(a)) in the Al. 1:
AA) in paragraph 1 (b), third sentence, the words ' until the end ' is replaced by ' up to 25-day ";
BB) in paragraph 2, third sentence, the words ' until the 10th day "shall be replaced by ' by 25-day";
BB) in paragraph 3 (c), the words ' until the 10th day "shall be replaced by ' by 25-day";
yy) in point 5, second sentence, the words "simultaneously with the payment of the monthly remuneration" shall be replaced by ' by 25-day of the month following the month to which they relate, and in the third sentence, the words ' until the 10th day "shall be replaced by ' by 25-day";
DD) in paragraph 7, second sentence, the words ' until the 10th day "shall be replaced by ' by 25-day";
(b)) in the Al. 5:
AA) in paragraph 1, the words "up to 10" shall be replaced by ' by 25-o "finally" is added as the final contributions shall be submitted within the time-limit for its filing ";
BB) point 2 is replaced by the following:
2. submit a declaration within a 25-day of the month following the month of the occurrence of this circumstance, in the order specified by an Ordinance of the Minister of finance, in which state that will be provided in accordance with paragraph 1 and the selected insurance income. "
2. In art. 40 a, para. 4 Add "after the Declaration by an order determined by the Ordinance of the Minister of finance".
3. Article 41 is amended as follows:
"Art. 41. (1) contributions under this Act shall be lodged at the expense of the competent territorial Directorate of the National Revenue Agency.
(2) in the presence of several public obligations self-employed persons under art. 40, para. 1, item 2 and al. 5 and art. 40 a, para. 3 may declare by order, determined by the decree issued by the Minister of finance, which obligations for insuring instalments under this law expire. In this case, art. 169, para. 4 of the tax-insurance procedure code does not apply. "
§ 49. Health insurance contributions for persons who have filed a declaration under art. 40, para. 5, item 2 of the law on health insurance before the date of entry into force of this law shall be laid down on half of the minimum insurance income for self-employed persons as defined by the law on State social insurance budget. Persons who choose to provide the insurance income, higher than half of the minimum amount of insurance income for self-employed persons as defined by the law on State social insurance budget, submitted a new declaration by 31 January 2013.
§ 50. Article 41, para. 2 of the law on health insurance also applies to unpaid obligations, the time limit for the payment of which has expired prior to the entry into force of this law.
§ 51. In the guaranteed claims of employees insolvency of the employer (official SG. 37/04; amend., no. 104 and 105 by 2005, issue 30, 34, 48, 80 and 105 of 2006, 53/2007, no. 12 and 32 from 2009 and no. 18 of 2011) in art. 20 al. 4 shall be amended as follows:
"(4) contributions to a fund" Guaranteed claims of employees "are imported at the same time as contributions to State social insurance."
§ 52. In the law on the National Revenue Agency (official SG. 112 of 2002; amended by 114/2003, no. 105 in 2005, 105/2006, no. 109 (2007), no. 12, 32, 42 and 95 of 2009, issue 15, 51, 54, 97, 98 and 99 of the 2010 and 2012 38) in art. 10 is hereby amended as follows:
1. In paragraph 8. 2 the words "Directorate" appeal and performance management "shall be replaced by the" Directorate "Appeal and tax insurance practice".
2. in the Al. 3 the words ' directorates ' appeal and performance management "shall be replaced by ' directorates ' Appeal and tax insurance practice".
§ 53. In 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 2012 of 40) make the following amendments and additions :
1. In art. 26:
a) in paragraph 6, after the word "seizures" a comma and add "including under art. 307 (a) of the Criminal Code ";
b) 12 shall be:
12. cost of bribery and/or covering up the bribe of a foreign official or officer. "
2. In art. 27, al. 1, item 2, the words "under art. 26, item 3, 4, 5, 8 and 10 "shall be replaced by" referred to in art. 26, item 3, 4, 5, 6, 8 and 10.
3. In art. 71 al. 2 is repealed.
4. In art. Al 75. 3 shall be amended as follows:
"(3) in the cases referred to in para. 1 the taxpayer shall notify in writing the competent revenue body, which acts to change tax and financial result of the obligation for the relevant tax period. "
5. In art. 83:
(a)) in the Al. 1 Add "based on the estimated taxable profit for the current year";
(b)) in the Al. 2, item 1 "number 200 000 ' is replaced by ' 300, 000";
the Al is created.) 3:
"(3) the persons referred to in para. 2 can make quarterly advance instalments pursuant to this chapter, as in this case, does not apply to art. 89. "6. In art. 84 words "formed a tax return for the previous year" shall be replaced by "whose net sales revenue for the preceding year exceed EUR 3 0000 0000.
7. Article 86 is amended as follows:
"Determination of the monthly advance payments
Art. 86. the monthly advance payments shall be determined by the following formula: AVMESEČNA = (RDA/12) x DS, where:
AVMESEČNAe monthly advance payment;
RDA is the estimated profit tax for the current year;
The DS is the tax rate of corporate tax. "
8. Article 87 shall be amended as follows:
"Determination of quarterly advance instalments
Art. 87. the quarterly advance payments shall be determined by the following formula: AVTRIMESEČNA = (RDA/4) × DS, where:
AVTRIMESEČNA is a quarterly advance payment;
RDA is the estimated profit tax for the current year;
The DS is the tax rate of corporate tax. "
9. an art. 87A:
"Declaration of advance contributions
Art. 87. (1) the designated by the order of art. 86 and 87 advance contributions for the current calendar year shall be declared with the annual income tax return for the previous calendar year.
(2) Designated by the order of art. 87 quarterly advance instalments for the current calendar year by the newly formed as a result of the conversion, the company shall be declared with a declaration in a form within the time limit for completion of the first advance payment after the conversion.
(3) the conditions laid down by the procedure of art. 87 quarterly advance instalments for the current calendar year by a newly formed company in the cases under art. 83, para. 3 declare a declaration in a form within the time limit for completion of the first selected a quarterly advance payment. "
10. In art. 88:
(a) in the title) the word "reduce" is replaced by "changes";
(b)) in the Al. 1, after the word "reduce" is added "or increase" and the word "exceed" is replaced by "differ from";
in) in the Al. 2, after the word "Reduction" is a comma and add "increase" respectively;
d) creates is al. 3:
"(3) the Declaration referred to in paragraph 1. 1 shall be filed and, in the case of conversion pursuant to chapter nineteen, when there is a change in the size of the receiving company after conversion advance contributions. The Declaration shall be filed within the time limit for completion of the first advance payment after conversion. "
11. in art. 89:
a) the title shall be replaced by the following: "Interest in excess of the annual corporate income tax advance payments above ';
(b)) paragraphs 1 and 2 shall be amended as: "(1) where the annual income tax exceeds by more than 20 percent the amount of the monthly advance payments for the year concerned or where 75 percent of the annual income tax exceeds by more than 20 percent the amount of the quarterly advance instalments for the year concerned, on the excess above the 20 percent interest shall be payable.
(2) the amount upon which interest is payable under paragraph 1. 1, is given by the following formulas: 1. for the monthly advance payments:
A = b – (c + x 0.2 in), where:
And is the amount upon which interest shall be payable;
(B) is the annual corporate income tax;
In is the total size of the defined monthly advance payments for the year;
2. the quarterly advance instalments:
A = 0.75 x (b)-(c + x 0.2 in), where:
And is the amount upon which interest shall be payable;
(B) is the annual corporate income tax;
In is the total size of the defined quarterly advance instalments for the year. ";
in) paragraph 3 shall be repealed;
d) paragraphs 4 and 5 shall be read with the following adaptations:
"(4) certain advance payments for the purposes of this article are: 1. the monthly advance payments set by the procedure of art. 86, or quarterly advance instalments laid down by the procedure of art. 87, for first, second and third quarter – for the advance contributions before submission of a declaration of change of advance contributions by the procedure of art. 88;
2. reduced or increased monthly advance payments or reduced or increased quarterly advance instalments for the first, second and third quarter, laid down in the declaration under art. 88 – for advance contributions after the filing of the statement of changes in the procedure of art. 88.
(5) Interest under subsection. 1 shall be determined in accordance with the law on interest on taxes, fees and other similar State claims and is calculated from 16 April to 31 December of the relevant year, and to a newly formed company as a result of conversion, from the date following the date of expiry of the time limit for performing the first quarterly advance payment, up to 31 December of the year of conversion. "
12. Article 90 is replaced by the following:
"Advance payment of contributions
Art. 90. (1) the monthly advance payments shall be submitted as follows:
1. for the months of January, February and March – before 15 April of the current calendar year;
2. for the months from April to December – within the 15th day of the month to which they relate.
(2) the quarterly advance instalments for the first and second quarters are imported to the 15th day of the month following the quarter to which the data relate, for the third quarter – before 15 December. For the fourth quarter is not doing a quarterly advance payment. "
13. Article 91 is amended as follows: "Divestment of advance contributions
Art. 91. The taxable persons which are transferable income tax for the current year, the operator and the relevant part of the advance contributions in proportion to the size of the assignment. "
14. Article 94 shall be repealed.
15. in art. 118:
a) paragraph 1 shall be amended as follows:
' (1) in the year of the conversion companies do after receiving the same type conversion as advance contributions before conversion, and newly established companies make quarterly advance instalments. ";
(b)) in the Al. 2, the words "tax finance result of ' shall be replaced by" the estimated profit tax, set by ".
16. In art. 140, para. 8, first and second sentences, the words "including in the determination of the quarterly advance payments" shall be deleted.
17. In art. 147:
a) paragraph 1 shall be amended as follows:
' (1) in the year of the conversion companies do after receiving the same type conversion as advance contributions before conversion, and newly established companies make quarterly advance instalments. ";
(b)) in the Al. 2, the words "tax financial results" are replaced by "net sales".
18. Article 201 shall be amended as follows: "the Tax Declaration. Certificate of withheld income tax on foreign individuals
Art. 201. (1) persons obliged to deduct tax at source and import under art. 194 and 195, declared tax due for the quarter with a declaration in a form by the end of the month following the quarter. The Declaration shall be filed in the territorial Directorate of the National Revenue Agency, where it is registered or subject to registration the payer of income.
(2) where the payer of income not subject to registration, the tax return is filed in the territorial Directorate of the National Revenue Agency – Sofia.
(3) in cases where the payer of the income is a person who is not required to retain and submit a tax declaration shall be lodged by the beneficiary of the income.
(4) at the request of the person concerned for the imported pursuant to this Act, the income tax of foreign legal persons shall be issued a certificate on the model. The certificate shall be issued by the territorial Directorate of the National Revenue Agency, where it is filed or is subject to filing the declaration under para. 1. "
19. in art. Al 202. 1 and 2 are amended:
(1) the transferors of income ud″ržaŝi withholding tax under art. 194, are required to pay taxes in the period until the end of the month following the quarter during which the decision was taken for distribution of dividends or liquidation of shares.
(2) the transferors of income ud″ržaŝi withholding tax under art. 195, are required to pay taxes in the period until the end of the month following the quarter of the accrual of income. "
20. in art. 209, para. 3, paragraph 3, the words "which was involved in the distribution of the face value of the vouchers ' are replaced by ' of which for the year before the preceding received the first individual quota".
21. In art. 211 words "relevant month" shall be replaced by the "calendar year".
22. in art. 212 the words "relevant month" shall be replaced by the "calendar year".
23. In art. 213: a) a new paragraph. 1:
(1) the tax base for the determination of the tax expenditure under art. 204, item 2 (a) is the sum of the tax bases for the months of the calendar year, determined in accordance with para. 2 and 3. ';
(b)) the current al. 1 it al. 2 and after the word "expenses" is added "for the calendar month";
in the past) Al. 2 it al. 3 and finally added "for the calendar month.
24. In art. 214: a) a new paragraph. 1:
(1) the tax base for the determination of the tax expenditure under art. 204, paragraph 2, point (b) is the sum of the tax bases for the months of the calendar year, determined in accordance with para. 2 and 3. ';
(b)) the current al. 1 it al. 2 and after the word "expenses" is added "for the calendar month";
in the past) Al. 2 it al. 3 and finally added "for the calendar month.
25. in art. 215:
(a)) in the Al. 1 the words "calendar month" shall be replaced by the "calendar year";
(b)) in the Al. 2:
AA) in paragraph 1 the words "current month" shall be replaced by the "calendar year";
BB) in paragraph 2, the words "the last 12 months, including the current month" shall be replaced by the "calendar year";
in) in the Al. 3 the word "months" is replaced by "years".
26. In art. 217 al. 2 shall be amended as follows:
"(2) the tax on expenditure shall be submitted by 31 March of the following year."
27. Article 219 is amended as follows:
"Accountability
Art. 219. (1) the taxable persons under this chapter are required to keep detailed records and to store information, sufficient for the establishment of their duties under this Act by the revenue bodies of the National Revenue Agency.
(2) taxable persons are obliged to keep daily and monthly statement of the amounts paid and received for participation in gambling the samples approved by the Minister of finance.
(3) paragraph 2 shall not apply:
1. for the gambling activity, referred to in section V;
2. for gambling games where the bet is via the telephone or any other electronic communications service;
3. for gambling, which according to the law on gambling are provided with approved by State Commission on gambling a central computer system, including a system for online submission of information for the formation and distribution of profit, ensuring the submission of information to the server of the National Revenue Agency, provide online registration of each transaction in the system of the National Revenue Agency. "
28. In chapter thirty-second the title of section II shall be replaced by the following: "a tax on the gambling business by Lotto and Lotto games, betting on the results of sports competitions and racing with horses and dogs, games with betting on random events, and with betting related to knowledge of the facts, including organized from a distance".
29. Article 220 shall be replaced by the following:
"General
Art. 220. Gambling activities by Lotto and Lotto games, betting on the results of sports competitions and racing with horses and dogs, games with betting on random events, and with betting related to knowledge of the facts, are taxed on the gambling business that is final. "
30. Article 221 shall be replaced by the following:
"Taxable persons
Art. 221. Persons liable under this section are the organisers of gambling, Lotto and Lotto games with betting on the results of sports competitions and racing with horses and dogs, games with betting on random events, and with betting related to knowledge of the facts. "
31. Article 222 shall be replaced by the following:
"The tax base
Art. 222. the taxable amount to determine the tax on gambling business from Lotto and Lotto games, betting on the results of sports competitions and racing with horses and dogs, games with betting on random events, and with betting related to knowledge of the facts, including the games in this section organized by distance, is the value of the bets on each game. "
32. Article 223 shall be replaced by the following:
"Tax rate
Art. 223. The tax rate on gambling business tax under this section, including the games organized by distance is 15 per cent. "
33. Article 224 shall be replaced by the following:
"The Tax Declaration
Art. 224. (1) the taxable persons declare the tax under this section with the filing of the tax return form within 7 days after the determination of the outcome of the game.
(2) the tax declaration under para. 1 shall be filed in the territorial Directorate of the National Revenue Agency of the place of registration of the person electronically with electronic signature. "
34. Article 225 shall be replaced by the following:
"The introduction of the tax
Art. 225. the gambling business tax under this section shall be submitted within the time limit for the Declaration.
35. In art. 226 al. 2 shall be replaced by the following: "(2) the tax shall be paid no later than 31 March of the following calendar year. '
36. Chapter thirty-second the title of section III shall be replaced by the following: "a tax on the gambling business by lotteries, raffles and numerical lottery games including Keno, bingo and organized from a distance".
229. Article 37 shall be amended as follows:
"The tax base
Art. 229. (1) the tax base for determining the tax on gambling business nominal″t under this section is referred to in the tickets, coupons, or other supporting characters to participate in gambling.
(2) the tax base of the lottery games – traditional Lottery and numerical Lottery bingo games and Keno, organized from a distance via Internet are bets placed by registered participants. "
38. Article 230 shall be amended as follows:
"Tax rate
Art. 230. The tax rate on gambling business tax under this section, including about the lottery games – traditional Lottery and numerical Lottery bingo games and Keno, organized from a distance through the Internet, is 15 per cent. "
39. Article 231 shall be amended as follows:
"The Tax Declaration
Art. 231. Taxable persons declare the tax under this section with the filing of the tax return form within the 10th day of the month following the month of receipt of the supporting characters to participate in gambling games, gambling, organized from a distance via Internet – within the 10th day of the month following the month of completion of the game. "
40. Article 232 shall be amended as follows:
"The introduction of the tax
Art. 232. (1) the tax on gambling business under this section shall be paid before receipt of the certification marks for participation or implementation of their imports.
(2) Certification marks shall be provided to taxable persons only upon presentation of the documents for the tax.
(3) the tax on gambling business for the games in this section organized by distance via the Internet, shall be submitted within the 10th day of the month following the month of completion of the game. "
41. Article 233 is amended as follows:
"Tax refund
Art. 233. (1) Tax Paid on unused certification marks for participation shall be refunded by the territorial Directorate of the National Revenue Agency of the place of registration of the person:
1. after the completion of each partition (drawing) of lottery games, or
2. when the license of the Organizer is terminated on the grounds of art. 35, para. 1, item 4 of the law on gambling.
(2) the tax under para. 1 is non-refundable after submission of the request for reimbursement under art. 129, para. 1 of the tax-insurance procedure code.
(3) the request under paragraph 1. 2 apply the unused supporting characters for participation, as well as the decision of the State Commission on gambling for the termination of the licence, in the cases referred to in para. 1, item 2. "
42. In art. 234 para. 2 shall be replaced by the following: "(2) the tax shall be paid no later than 31 March of the following calendar year. '
43. in chapter thirty-second the title of section IV is amended as follows: "a tax on the gambling business by the games organized by distance, where the stakes for participation is through the telephone or any other electronic communications service".
44. Article 235 is amended as follows:
"General
Art. 235. The gambling business of games organized by distance, where the stakes for participation is through the telephone or any other electronic communications service shall be subject to the tax on gambling business that is final. "
45. Article 236 is replaced by the following:
"Taxable persons
Art. 236. Taxable persons pursuant to this section are the organisers of gambling organized by distance, where the stakes for participation is through the telephone or any other electronic communications service. "
46. Article 237 is amended as follows:
"The tax base
Art. 237. The tax base for the determination of the tax under this heading is the increase in the price of the phone or any other electronic communications service. "
239. Article 47 shall be replaced by the following: "Declaration of bets placed and the tax
Art. 239. (1) the organizer of shuffleboard declares the bets and the tax under this section in the territorial Directorate of the National Revenue Agency of the place of registration within the 10th day of the month following the month of the conduct of the games, with a declaration in a form.
(2) the operator of a phone or any other electronic communications service declares the bets and the tax under this section in the territorial Directorate of the National Revenue Agency of the place of registration within the 10th day of the month following the month of the conduct of the games, with a declaration in a form. "
48. Article 240 is amended as follows:
"The introduction of the tax
Art. 240. (1) the tax on gambling business under this section and shall be lodged by the operator on the telephone or any other electronic communications service in until the 10th day of the month following the month of the conduct of the games.
(2) the operator of a phone or any other electronic communications service is obliged to ensure that the organizer of the gambling game has received permission from the State Commission on gambling, and to submit to the territorial Directorate of the national revenue agency contract on the basis of which accepts bets, a clause for the increase in the price of the phone or any other electronic communications service. "
49. In art. 241 al. 2 shall be amended as follows:
"(2) the tax shall be paid by the organizer of the gambling game by 31 March of the following calendar year. '
50. in chapter thirty-second the name of the section V shall be replaced by the following: "tax on gambling business of games with slot machines and games in casino gambling, including organized from a distance".
51. Article 242 is amended as follows:
"General
Art. 242. The gambling business of games with slot machines and games in casino gambling, including organized by distance, is subject to tax on gambling business that is final. "
52. Article 243 is amended as follows:
"Taxable persons
Art. 243. Persons liable under this section are the organisers of games of chance in art. 242. "
53. Article 244 shall be amended as follows:
"The determination of the tax
Art. 244. the gambling business tax under this section shall be determined for the data entered in the licence:
1. gambling machines and/or virtual slot machines in the Gambling Hall, respectively, each playing place;
2. gaming tables and/or virtual gaming tables and slot machines and/or virtual slot machines in the Casino, playing, respectively, each playing space from them. "
54. Article 245 shall be replaced by the following:
"Tax amount
Art. 245. (1) the tax on gambling business under this section is as follows:
1. for the slot machine and/or virtual gambling machine in the game room and casino gaming, playing, respectively, each place by him-500 EUR on a quarterly basis;
2. for Roulette and/or virtual roulette with a maximum of up to 10 concurrent sessions in the gaming casino game table-22, 000. per quarter for each game table;
3. for other gaming equipment and/or other virtual gaming equipment with a maximum of up to 7 simultaneous gaming sessions in the Casino – $ 5000. per quarter for each gaming equipment;
4. playing casino games for which they are collected fees and commissions to participate – 15 per cent of the fees and commissions collected for the quarter concerned.
(2) for the quarters before and after the withdrawal of the authorisation to organise gambling games gaming equipment with the corresponding tax under para. 1, item 1 is not due.
(3) the tax under para. 1, item 1 is due in full for the quarter in which it is issued or revoked the license for organizing gambling games with the gaming equipment.
(4) in the cases under art. 40 of the Act of gambling tax under para. 1, item 1 – 3 is due in full for the quarter in which it is suspended or resumed activities. "
55. Article 246 shall be amended as follows:
"The Tax Declaration
Art. 246. (1) the taxable persons declare the tax under this section with the filing of the tax return form no later than the 15th day of the month following the quarter.
(2) the tax declaration under para. 1 shall be filed in the territorial Directorate of the National Revenue Agency of the place of registration of the person. "
56. Article 247 shall be amended as follows: "the introduction of the tax
Art. 247. the gambling business tax under this section shall be submitted within the time limit for the Declaration.
57. Article 249 shall be amended as follows:
"The tax base
Art. 249. to determine the taxable amount of tax on the revenues of the budget revenues are undertaking of the transactions under art. 1 of the commercial code, as well as the rental of movable and immovable property accrued during the year. "
58. Article 253 shall be replaced by the following:
"The introduction of the tax
Art. 253. the income tax shall be paid no later than 31 March of the following year. "
59. In art. 257, para. 2 the words "everywhere the calendar month" shall be replaced by the "calendar year".
60. In art. 260 words "on a monthly basis by the end of next month" shall be replaced by "by 31 March of the following year.
61. In art. 277 and Al is created. 3: "(3) a person who supplied the food vouchers, employers who do not comply with the terms and conditions for print food vouchers, determined by the Ordinance under art. 209, para. 6 are punishable by a penalty payment in the amount of the nominal value of the vouchers for food, but not less than $ 2,000. "
62. In § 1 of the additional provisions are created so 65-69:
"65." Bribe "for the purposes of art. 26, 12 are offences under art. 301-307 of the Penal Code.
66. "official" and "foreign official" are those within the meaning of art. 93, item 1 and 15 of the criminal code.
67. "date of cessation of activity of promoter of gambling" for tax purposes is the date that the taxpayer passed the certificate of licence in storage at the State Commission on gambling.
68. "the Date of resuming the activity of promoter of gambling" for tax purposes is the date following the date on which the taxable person has received the certificate of license issued by the State Commission on gambling.
69. "Play session" is this within the meaning of § 1, item 24 of the supplementary provision to the Act of gambling. "
§ 54. Persons paid in the fourth quarter of 2012. withholding tax under art. 194 and 195 of the Act on corporate income tax, and they in the fourth quarter of 2012 income under art. 12, al. 3 and para. 8, item 2 of the law on corporate income tax, shall make a declaration in a form according to the 31 December 2012, the order provided for in chapter twenty-six of the law on corporate income tax.
§ 55. By the order of the twenty-sixth chapter of the law on corporate income tax taxes are declared after 1 January 2013, including taxes due, but uncommitted to 31 December 2012 for the taxes owed, but uncommitted to 31 December 2012, the time limit for the submission of the declaration under art. 201, para. 1 of the law on corporate income tax is 31 July 2013.
§ 56. With the annual tax declaration under art. 92 of the law on corporate income tax for the year 2012 be declared designated by the order of art. 86 and 87 advance corporation tax contributions for 2013.
§ 57. In the law on income tax of individuals (official SG. 95 2006; amend., SG. 52, 64 and 113 (2007), no. 28, 43 and 106 since 2008, issue 25, 32, 35, 41, 82, 95 and 99 from 2009, issue 16, 49, 94 and 100 by 2010, issue 19, 31, 35, 51 and 99 from 2011 and 40 and 81 by 2012) made the following changes and additions :
1. In art. 11 al. 5:
"(5) advance payment of income referred to in art. 38, para. 13 it shall be deemed to have gained on the maturity date of the deposit or the date of his early termination. "
2. In art. 13, para. 1:
a) point 8 shall be replaced by the following:
"8. interest income on bank accounts, with the exception of interest on deposit accounts in commercial banks and branches of foreign banks established in the Member State of the European Union or in another State party to the agreement on the European economic area;"
b) point 22 is replaced by the following:
22. "the State and national awards to artists in the field of culture and the athletes, the laureates of competitions on projects and programmes financed in whole or in part by the national culture Fund, as well as the sovereign cash rewards for special merit to the Bulgarian State and nation;".
3. In art. 33, para. 6 item 10 is created:
"10. the tax value of the property at the time of cancellation of the sole trader from the commercial register – in the case of cancellation of the sole trader, when the assets of the undertaking passed to the individual-owner."
4. In art. 35 Finally, item 3 a comma and add "with the exception of interest under art. 38, para. 13. "
5. In art. 38 Al is created. 13:
"(13) with a final tax is levied on the gross amount of the acquired from local individuals income from interest on deposit accounts at commercial banks."
6. Article 40 shall be replaced by the following:
"Deducting the patent tax
Art. 40. (1) in the cases under art. 39, para. 1 of the tax on the total annual tax base or tax on the annual tax base for the income from the business as a sole proprietor shall be deducted and paid the patent tax by the procedure of the law for local taxes and fees, at the date of the filing of the statement of the reasons for dropping a patent tax taxation.
(2) the amount of the patent tax under para. 1 shall be certified by a document issued by the competent municipality. "
7. In art. 42, para. 8, the words ' until the end ' is replaced by ' up to 25-day ".
8. In art. 45:
a) a new para. 8:
"(8) Service notes in para. 4 and 7 shall be issued upon request by the person who acquired the income, and when the person is requesting the issue – before 15 April of the following year. ";
(b)) the current al. 8 it al. 9.
9. in art. 46, para. 1 the words "art. 38, para. 5, 8, 10-12 ' shall be replaced by "art. 38, para. 5, 8, 10, 11, 12 and 13.
10. In art. Al 48. 5 is repealed.
11. in art. 50, para. 1 item 3 shall be replaced by the following:
"3. the acquired during the year of income from abroad source:
a) dividends;
b) liquidation shares;
in income) under art. 38, para. 5, item 2, al. 8 and para. 13. ".
12. Chapter Eleven in the name of section II shall be replaced by the following: "Declaration of taxes".
13. Article 55 shall be amended as follows:
"The obligation for submitting the statement of taxes
Art. 55. (1) the undertakings and self-employed persons – payers of income required to deduct and taxes pursuant to this Act shall submit a declaration in a form for taxes.
(2) where the payer of the income is not enterprise or samoosigurâvaŝo is a person, the declaration under para. 1 shall be filed by the person who acquired the income.
(3) the Declaration referred to in paragraph 1. 1 shall not indicate ud″ržaniât tax for income from employment, for which information is submitted by the procedure of art. 73, para. 6. "
14. Article 56 shall be amended as follows:
"The date for the submission of the statement of taxes
Art. 56. the declaration under art. 55, para. 1 shall be filed within the time limits for the submission of outstanding taxes. "
15. Article 57 is amended as follows:
"Place of filing of the statement of taxes
Art. 57. the declaration under art. 55, para. 1 shall be filed in the territorial Directorate of the National Revenue Agency, which are subject to import taxes. "
16. In art. 65:
(a)) in the Al. 1 the words "next months" are replaced by "next quarter";
(b)) in the Al. 2 and 3 the words "next months" are replaced by "next quarter" and the words "in which" shall be replaced by "that";
in) in the Al. 4, after the words "by the end of the month" is added "next quarter" and the words "in which" shall be replaced by "that";
(d)) in the Al. 7 the words "next months" are replaced by "next quarter" and the words "in which" shall be replaced by "that";
(e)) paragraph 9 shall be replaced by the following:
(9) the tax under art. 46 for income under art. 38, para. 13 be withheld and deposited by commercial banks and branches of foreign banks in the country by the end of the month following the month of acquisition of income. ";
f) in para. 10 the words "next months" are replaced by "next quarter";
(g)) paragraphs 11 and 12 shall be amended as: "(11) the tax that the employer is required to withhold under art. 42, shall be submitted to the 25th day of the month following the month during which the tax was withheld or in partial payments are made in the cases under art. 42, para. 6. Employer on the main employment relationship shall submit the tax under art. 49, para. 5 until 25 February of the following year.
(12) the tax that businesses and self-employed persons – payers of income are required to withhold under art. 43, para. 4 and art. 44, para. 4, shall be submitted by the end of the month following the quarter of acquisition of income, such as income, acquired in the fourth quarter of the tax year, do not withhold and submit an advance tax. "
17. In art. 67:
(a)) in the Al. 1, the words "until the 15th day ' are replaced by ' within the end";
(b)) in the Al. 2 the words "art. 44 ' shall be replaced by "art. 44, para. 3 ";
in) in the Al. 3 the words "to the 15th ' are replaced by ' within the end."
18. in art. 73:
a) paragraphs 1 and 2 shall be amended as:
(1) enterprises and self-employed persons within the meaning of the social security code – payers of income, shall draw up a report on the model of income paid during the year:
1. under art. 10, para. 1, item 3, 4 and 6, subject to a tax on the total annual tax base;
2. in Chapter vi subject to final tax, with the exception of the declaration under art. 142, para. 5 of the tax-insurance procedure code;
3. transfer of rights or property, with the exception of those referred to in art. 13, para. 1, item 3;
4. under art. 13, para. 1, item 3, 7, 8, 9, 20, 21 and 24, where the annual amount of the income paid to an individual, shall not exceed EUR 5000.
(2) the conversion or transfer of undertaking the report under para. 1 shall be drawn up by the transferee. ';
(b)) in the Al. 3 creating the second sentence: "in the case of sale, Exchange or other consideration transfer of rights or property under art. 33, para. 3 income be included in the report referred to in paragraph 1. 1 of the tax year of the transfer. ";
in) in the Al. 5 the number "10" is replaced by "5".
19. in § 1 of the additional provisions create p. 57, 58 and 59:
"57." tax amount "for the purposes of art. 33, para. 6, item 10 is this within the meaning of art. 53, para. 4 of the law on corporate income tax.
58. "deposit accounts are bank accounts for storage of money for a specified period for remuneration (interest).
59. "State Prize for special merit to the Bulgarian State and the nation" is the State cash prize to individuals for their outstanding achievements and outstanding contribution in the field of culture, science, education, defense and national security, health care, sports, etc., for the strengthening and development of civil society, democratic institutions and the protection of human rights and freedoms, to combat disasters and accidents for environmental protection and for overt personal valour, provided by the order of the law for awarding individuals for special merit to the Bulgarian State and the nation. "
§ 58. Income from the activities of individuals registered as tobacco producers and farmers, including operating as sole traders, for the production of unprocessed plant and livestock production, with the exception of income from the production of decorative plants, paid in 2012 in the form of State aid, subsidies and other aid from the European agricultural guarantee fund, European agricultural fund for rural development and from the State budget shall not be included in taxable income under art. 26 and 29 of the law on income tax of individuals and are not subject to tax when the 2009 or for previous years. These earnings are declared in the annual tax return under art. 50 of the law on income tax of individuals for 2012.
§ 59. Paid in the fourth quarter of 2012, the final tax for accrued income paid to foreign/persons in Chapter vi of the law on income tax of individuals shall be declared in the current to 31 December 2012, terms and order of section II of Chapter Eleven of the law on income tax of individuals.
§ 60. In accordance with section II of Chapter Eleven of the law on income tax of individuals declare and tax due in respect of income accrued/paid by 31 December 2012, subject to submission after 1 January 2013, and taxes owed, but uncommitted to 31 December 2012 for the taxes owed, but uncommitted to 31 December 2012, the time limit for the submission of the declaration under art. 55, para. 1 of the law on income tax of individuals is 31 July 2013.
§ 61. 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, 55/94 and by 2010. , PC. 19, 35, and 82 99 by 2011, and St. 29 and 54 by 2012.) make the following changes and additions:
1. In art. 32:
(a)) in the Al. 1, item 3 and 4, "630" is replaced by "645";
(b)) in the Al. the number "7" shall be replaced by the 685 "710";
in) in the Al. 8 ' 600 ' is replaced by ' 645 ";
(d)) in the Al. 9 ' 685 "is replaced by" 710. "
2. In art. 33:
(a)) in the Al. 1.2 in "code" is added "2707 99 19 2707 99 99" and a comma;
(b)) in the Al. the words "under para. 1 "shall be replaced by" under para. 1, item 1 – 4.
3. In art. 57 and Al is created. 7:
"(7) the persons referred to in para. 1, item 2, that sell natural gas, used only for motor fuel, are not subject to compulsory registration under this law. "
4. In art. 66, para. 5. in the second sentence the word "notification" shall be replaced by "request", and in the third sentence, the word "Notification" shall be replaced by "Application".
5. In art. 84:
(a)) in the Al. 6 create item 17-21:
"17. the basis for the ned″lžimost of the excise duty;
18. a unique identifier of the control point;
19. the transaction number;
20. administrative reference code of the e-AD or other document received excisable products;
21. the amount of the increase/reduction of the excise duty. ';
(b)) in the Al. 11, after the words "the object of the registered person" is added "the order and manner laid down by the regulation for implementation of the law";
c) paragraph 15 shall be repealed.
6. In art. 85, para. 2 creates a point 8: ' 8. basis for ned″lžimost of duty. "
7. In art. 86 Al are created. 5, 6 and 7:
"(5) in the cases under art. 21, para. 1, item 13, where the documents proving the intra-Community supply of excisable goods are received by the submission of a declaration is issued, the chargeability conditions credit memo to the registered electronic excise tax document, stating the reason for the ned″lžimost of duty and shall be included in the tax period of the issued electronic tax document registered Excise.
(6) in the cases under art. 21, para. 1, item 13, where the documents proving the intra-Community supply of excisable goods have been received after the time limit referred to in paragraph 1. (5), but within the submission of a declaration of the chargeability conditions next tax period shall be issued a credit memo to the registered electronic excise tax document, stating the reason for the ned″lžimost of duty and shall be included in the period following the tax period of the issued electronic tax document registered Excise.
(7) the indication of the quantities to contravene excise duty debit or credit memo is only for the purpose of the determination of the increase or decrease of the charged excise duty excise tax document issued. "
8. The following article is hereby repealed.
9. in the transitional and concluding provisions of the law amending and supplementing the law on excise duties and tax warehouses (SG. 54 by 2012) in § 78 words "operating with natural gas" shall be deleted.
§ 62. In the accounting Act (promulgated, 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, 94/2010 and 19/ , 34 and 99 from 2011) make the following changes and additions:
1. In art. 3 al. 2 shall be amended as follows:
(2) accounting documents, entering in a foreign language, be accompanied by a translation into Bulgarian language of the contents of the numbers in these business operations, with the exception of documents which are tax documents within the meaning of art. 112, para. 1, item 1 and 2 of the law on value added tax. "
2. In paragraph 1 (a) of the additional provisions creates item 4:
"4. the directive 2010/45/EU of the European Parliament and of the Council of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing the value added tax (OJ L 183/1 of 22 July 2010)."
§ 63. In the public offering of securities (official SG. 114 since 1999; amend., SG. 63 and 92 of 2000, issue 28, 61, 93 and 101 in 2002, no. 8, 31, 67 and 71 in 2003, 37/2004, no. 19, 31, 39, 103 and 105 by 2005, issue 30, 33, 34, 59 , 63, 80, 84, 86 and 105, 2006, issue. 25, 52, 53 and 109 from 2007, PCs. 67 and 69 by 2008, PCs. 23, 24, 42 and 93 from 2009, PCs. 43 and 101 of 2010, PC. 57 and 77 from 2011, and St. 21 of 2012.) in art. 77 m Al is created. 3:
"(3) the Fund shall be exempt from the payment of income tax for the compensation of investors."
§ 64. In the Act of gambling (official SG. 26 from 2012; amend., SG. 54 and 82 by 2012) in the transitional and final provisions § 4 is created:
"§ 4A. (1) the types and modifications of slot machines and other gaming equipment included in the approved list under art. 18, al. 1, item 7 of the revoked law for gambling, are considered approved types and modifications of gaming equipment in accordance with art. 22, para. 1, item 8 and can be produced and imported to operate in the country.
(2) pending the entry into force of the Ordinance under art. 42, para. 2:
1. The Bulgarian Institute of metrology tested gaming equipment manufacturers who have a license issued by the Commission, and approved types and modifications of such equipment under the revoked law for gambling;
2. The Bulgarian Institute of metrology performed initial and periodic inspections of the gaming equipment under the revoked law for gambling;
3. the Commission shall establish the types and modifications of gaming equipment under art. 22, para. 1, item 8 on presentation of certificates to approved types, issued by the President of the Bulgarian Institute of metrology. "
§ 65. The law shall enter into force on 1 January 2013, with the exception of § 61, paragraph 2, subparagraph (a), item 3, 4 and 6, point 7 – on the art. 86, para. 7, and 9 and § 64, which shall enter into force on the day of the promulgation of this law in the Official Gazette, § 61, item 5, item 7 – on the art. 86, para. 5 and 6, and item 8, which shall apply from 1 April 2013, and § 47, item 9 (c) – on the art. 159, para. 5 and 11, which shall apply from 1 July 2013.
The law was adopted by 41-Otto National Assembly on November 15, 2012 and is stamped with the official seal of the National Assembly.
President of the National Assembly Tsetska Tsacheva:
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