Name of law Law amending and supplementing the law on excise duties and tax warehouses Named Bill a bill amending and supplementing the law on excise duties and tax warehouses acceptance date 05/07/2012 number/year Official Gazette 59/2012 Decree No 262

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law amending and supplementing the law on excise duties and tax warehouses, adopted by the National Assembly of the HLI 5 July 2012.

Issued in Sofia on 9 July 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 excise duties and tax warehouses (promulgated, SG. 91 of 2005; amend., SG. 105 by 2005, issue 30, 34, 63, 80, 81, 105 and 108 of 2006, issue 31, 53, 108 and 109 from the 2007 No. 36 and 106 since 2008, issue 6, 24, 44 and 95 of 2009. , PC. 55 and 94 by 2010, PC. 19, 35, and 82 99 by 2011, and St. 29 by 2012.)

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

1. In paragraph 15, second sentence is created: "the use of a vessel or aircraft for sporting and entertaining purposes and for personal needs is considered private leisure flights and navigation."

2. In paragraph 25, the words "on which the Treaty establishing the European Community, for each Member State as referred to in art. 299 ' shall be replaced by ' of the European Union, the Treaty on the functioning of the European Union, in accordance with art. 355. "

3. point 26 shall be replaced by the following:

"26." Union "and" the territory of the Union "is the territory of the Member States of the European Union, under item 25."

4. In paragraph 30, the word "community" shall be replaced by ' the Union '.

5. Section 33 shall be amended as follows:

"33." Mineralogični "processes are processes, classified according to NACE Rev 1.1 Application (a common statistical classification of economic activities in the European Community), subsection THEM 26" manufacture of products of other nonmetallic minerals "of Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community, hereinafter referred to as" Commission Regulation (EEC) No 3037/90 '. "

6. an item:

"33A." metallurgical processes "processes are classified according to the NACE Rev 1.1 Application (a common statistical classification of economic activities in the European Community), subsection GJ 27 production of base metal" of Regulation (EEC) No 3037/90. "

7. In paragraph 41, the words "supply of excisable goods ' shall be replaced by" delivery of the excise goods under suspension of excise duty.

8. In paragraph 45, after the word "receipt" is added "and landing".

9. Create t. 49, 50, 51, 52, 53 and 54:

"49." information system "is a centralized system of the Customs Agency for registration of electronically filed documents.

50. "registered electronic excise tax document", "Registered electronic debit or credit memo" and "registered electronic document establishing the purpose" are electronic documents on which the Customs authorities have established a unique control number.

51. "domestic needs" is the consumption of electricity, liquefied petroleum gas (LPG) or natural gas by a natural person for his household.

52. "economic needs" means any consumption of electricity, liquefied petroleum gas (LPG) or natural gas other than household consumption.

53. "retail" is the sale of excisable products to individuals, who are not sole traders, as well as any sale of persons without a written contract for the supply of excisable goods.

54. "final product" means a product in its final qualitative and quantitative composition, passed through all stages of the manufacturing process, including packaging in its final container and labelling, which is presented on the market and is available to the end user. "

§ 2. In art. 20, para. 2 make the following amendments and additions:

1. point 1 shall be amended as follows:

"1. the removal of excise goods from a tax warehouse, except under the conditions and by the order of this law from the moment of removal goods moving under the duty-suspension arrangements;".

2. paragraph 1 shall be:

"1a. the removal of excise goods from a specialized small distillery wine and subject for a small winemaker, except when wine produced from wine-making entity on a small winemaker, is sent to an authorized warehousekeeper, the registered or provisionally registered in another Member State of the European Union, as well as in the removal;".

3. In paragraph 8, the words "under art. 57A, al. 1, item 1 and 2 "shall be replaced by" referred to in art. 57A, al. 1, item 1, 2 and 3 ".

4. In paragraph 15, the words "with the exception of the sale of physical persons, who are not sole traders" are deleted.

5. In paragraph 17, the words "within the meaning of the Energy Act ' shall be deleted, then a comma and add" except for the sales of persons registered under art. 57A, al. 1, 2 and 3 ".

6. In paragraph 19, finally a comma and add "as well as the consumption after the revocation of the certificate of end user exempt from excise duty.

§ 3. In art. 21, para. 1 creating item 10 (a):

"10A. sales of coal and coke to natural persons, who are not sole traders;".

§ 4. In art. 22 is made the following changes and additions:

1. In paragraph 8. 2 the word "products" is replaced by "end products".

2. a para. 7:

"(7) for the purposes of the application of paragraphs 1 and 2. 3 and para. 4, paragraph 4 are not considered to be incorporated or used in the manufacturing process alcohol and alcoholic beverages, used as a tool for cleaning. "

§ 5. In art. 24 al. 3-8 are hereby repealed.

§ 6. New art. 24A:

"Art. 24. (1) the exemption from excise duty of energy products under art. 24, para. 2, t. 1-5 shall apply only to a person to whom a certificate has been issued to exempt from excise duty.

(2) for each site where you will be receiving and using energy products by end user, shall be issued a separate certificate to exempt from excise duty.

(3) a certificate to exempt from excise duty the end-user shall be issued to a person who: 1. is a merchant within the meaning of the commercial law or under the legislation of a Member State of the European Union or of another State party to the agreement on the European economic area;

2. is not in bankruptcy or winding-up proceedings;

3. is represented by persons who:

(a)) have not been convicted of an indictable offence;

(b)) were not members of managerial or supervisory authority or members having unlimited liability in the company terminated because of bankruptcy, if you are left unsatisfied creditors;

4. no liquid and payable public duties levied by the Customs authorities, tax liabilities and obligations for mandatory contributions;

5. is not committed serious or repeated violation under this Act except where the administrativnonakazatelnoto production is ended with the conclusion of the agreement;

6. has its own or leased accommodation where you will be receiving and using energy products.

(4) for the issuance of a certificate to exempt from excise duty is end user submits a request to the head of the Customs Office at the location of the object, where you will receive and use energy products.

(5) the request for issuance of a certificate to exempt from excise duty contains data for end user: 1. the person who made the request – name, headquarters, headquarters, unified identification code and e-mail;

2. the exact location of the site where you will be receiving and energy products used by the end user;

3. the purposes for which it will be using energy products under art. 24, para. 2, item 1 – 5;

4. energy products that will be used by the end user – trade name and CN code;

5. the annual estimated quantities of energy products that will receive and use – the sorts of activities and types of energy products;

6. the stock records to be kept by the end user – the sorts of activities and types of energy products;

7. the maximum production capacity;

8. the maximum storage capacity for the energy products;

9. trade name and CN code of manufactured goods, the type and volume of final sales packages of manufactured goods.

(6) the request for issuing of certificate for end user exempt from excise duty shall apply: 1. a statement that the person is not in bankruptcy or winding-up proceedings;

2. the certificate of criminal record of the circumstances under para. 3, item 3 (a), (a) if the persons are not Bulgarian citizens-Declaration;

3. the statement of circumstances under para. 3, item 3 (b);

4. the statement of circumstances under para. 3, item 5;

5. certificate of the presence or absence of tax liabilities and obligations for mandatory contributions;

6. plan of the site marked with the location and purpose of the premises and equipment;

7. a document of ownership or lease of the site;

8. a copy of the authorisation for putting into operation of the site;

9. list of suppliers;

10. license, permission or registration for the carrying out of the activity for which the energy products will be used, when required by law;

11. flow diagram of the manufacturing process, norms, maximum values of technological losses, technical specification;

12. documents issued on the basis of approved and available to the public under the standard national standardization.

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

§ 7. Create art. 24B, 24 c, 24 d, 24e and 24 is:


"Art. 24 (b) (1) the Customs Office at which the request is made under art. 24A, para. 4 check on the implementation of the requirements for issuing of certificate for end user exempt from excise duty, which shall at least include examination of:

1. premises and equipment;

2. all the activities, which will be used for energy products.

(2) establishing the quantity of product in final product chargeability conditions and/or to determine the CN code, the Customs authorities may take samples for laboratory analysis at every stage of the production process.

(3) when the irregularities that can be remedied, the head of the Customs Office within 14 days from the filing of the request, shall notify in writing the person who removed the irregularity or provide additional information within 14 days of receipt of the notification.

(4) where, on examination, it is established that the requirements are met, the head of the Customs Office shall issue a certificate to exempt from excise duty end user in a form determined by the regulation for implementation of the law.

(5) where, at the time of the examination under paragraph 1. 1 identify irregularities, which can not be removed, as well as in cases where deficiencies are not remedied within the time limit referred to in paragraph 1. 3, the head of the Customs Office with a reasoned decision refusing the issue of a certificate to exempt from excise duty.

(6) the certificate referred to in para. 4 or the decision on para. 5 shall be issued within 30 days of receipt of the request under art. 24A, para. 4, respectively, of the removal of the irregularities.

(7) the certificate referred to in para. 4 and the decision on para. 5 subject to appeal pursuant to the administrative code.

(8) the right to the application of art. 24A, para. 1 arises from the date of service of the certificate to exempt from excise duty.

Art. 24. (1) in the event of a change of circumstances in which the certificate was issued under art. 24 (b), para. 4, released by excise duty end user shall notify the competent Customs Office within 14 days of the occurrence of the change.

(2) when you change the circumstances subject to entry in the certificate referred to in art. 24 (b), para. 4, the person requesting the issuance of a new certificate.

(3) in the cases referred to in para. 2 apply the procedure under art. 24 (b).

(4) the request under paragraph 1. 2 may be filed electronically in order, way and in a format determined by the regulation for implementation of the law.

Art. 24. (1) in the Central Customs control the Customs Agency is leading the electronic register of issued certificates of exempted from excise duty.

(2) form and content of the register under para. 1 shall be determined by the regulation for implementation of the law.

Art. 24 (1) on the basis of an issued certificate released by excise duty end user has the right to receive energy products exempt from excise duty, in that the certificate subject, where you will be receiving, land use and energy products.

(2) the liberated from excise duty the end-user can use the resulting energy products only for the purposes indicated in the issued certificate for the relevant object.

(3) end user exempt from excise duty, energy products used for purposes other than those indicated in the issued certificate, pay the amount of the excise duty due to the energy of the product type in the rate, as defined in art. 32. In cases where no specific products for the energy rate in art. 32, applies the highest rate of excise duty for the equivalent fuel.

Art. 24. (1) the head of the Customs Office shall terminate the operation of the certificate to the end user exempt from excise duty:

1. at the request of the end user of the excise duty;

2. in the event of winding up or liquidation of the end user of the excise duty;

3. in the cases under art. 24 in, al. (2);

4. on its own initiative:

and when you excise duty) released by end user ceases to satisfy the requirements of art. 24A, para. 3;

(b)) when there is no requirement under art. 24 in, al. 2.

(2) the operation of the certificate to the end user exempt from excise duty shall be terminated by a decision of the head of the competent Customs Office, which shall be subject to enforcement, unless the Court directs otherwise.

(3) the decision on para. 2 subject to appeal pursuant to the administrative code.

§ 8. Former art. 24A becomes art. 24 (g) and paragraph. 8:

"(8) for the purposes of the refund of excise duty paid for electricity the persons referred to in para. 1 are obliged to use means of measurement and control, fulfilling the law on measurements and of the normative acts for its implementation. "

§ 9. In art. 26, al. 2, second sentence, the words "sporting and entertaining purposes or for personal needs" are replaced by "private leisure flights and navigation."

§ 10. In art. 27 the following endorsements are added:

1. In paragraph 8. 4, after the words "under para. 3 "there shall be added" or al. 13. "

2. a para. 13:

(13) in the cases under art. 22, para. 4, paragraph 4, the authority referred to in para. 2 within 14 days from receipt of the request, respectively, of the removal of the irregularities, it shall give a reasoned decision that upheld or denied the request – in whole or in part, or recovers the amount to be refunded shall remit. In the Neproiznasâneto period is considered to be implied entirely at your request. "

§ 11. In chapter three, section II art is created. 27A:

"Art. 27. (1) the claims under this section may be submitted by individuals and by electronic means, manner and in a format determined by the regulation for implementation of the law.

(2) in the cases under art. 27, al. 6 – 8 persons provide the competent Customs Office inventories for bands that returned records may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

§ 12. In art. 28 the following amendments and supplements: 1. In paragraph 5, after the words "ethyl alcohol" a comma and add "including the bioethanol.

2. In paragraph 8 before the word "toplotvorna" is added to "upper".

3. In paragraph 11, the words "and bioethanol" shall be deleted.

§ 13. In art. 33 following amendments and supplements shall be made: 1. In para. 1, item 5 and 6, the words "within the meaning of the Energy Act ' shall be deleted.

2. in the Al. 2 the words "used for heating and for household needs and" are deleted.

3. Paragraph 3 is replaced by the following:

"(3) for the purposes of the application of the rates referred to in paragraph 1. 1, item 1-4 excise goods released for consumption shall be accompanied by a registered electronic document establishing the purpose specified in the order, the manner and format with the regulation for implementation of the law. "

4. in the Al. 4, the words "to the object for an exchange of bottles" are deleted.

5. a para. 7:

"(7) the rate referred to in paragraph 1. 1, item 5 shall also apply to natural gas in containers conforming to the requirements laid down by the regulation for implementation of the law. "

§ 14. In art. 33 and following amendments and supplements shall be made: 1. In para. 5, the words "document in a form determined by the regulation for implementation of the law" are replaced by "registered electronic document establishing the purpose specified in the order, the manner and format with the regulation for implementation of the law".

2. a para. 6:

"(6) the rate referred to in paragraph 1. 1 also applies to additives for lubricating oils falling within CN code 3811 21 000 and 00 3811 29. "

§ 15. In art. 43 following amendments and supplements shall be made:

1. In paragraph 8. 1:

a) in paragraph 1 the words "art. 57 (b), para. 3 "shall be replaced by" art. 57 (b), para. 4 ";

b) in paragraph 2 the words "art. 84, para. 3 "shall be replaced by" art. 84, para. 8 ";

c) in paragraph 3 the words "art. 57A, al. 1, item 1 and 2 "shall be replaced by" art. 57A, al. 1, item 1, 2 and 3 ".

2. in the Al. 5, after the words "date of" insert "for the notification of the decision.

§ 16. In art. 48 following amendments and supplements shall be made: 1. In para. 1 in the text before paragraph 1 the word "application" replaced with "request".

2. in the Al. 2:

(a)) in the text before paragraph 1 the word "application" replaced with "request";

b) point 1 shall be repealed;

c) in item 10 the word "application" replaced with "request";

d) in 11 words "technical documents" shall be replaced by the words "user guide";

e) section 15 is repealed.

3. in the Al. 3 the word "application" replaced with "request".

4. a para. 6:

"(6) in the business plan referred to in paragraph 1. 2, item 13 excisable products are indicated with the appropriate CN codes in the unit of measure quantities under art. 28, for alcohol and alcoholic beverages-alcoholic strength or degree Plato, and cigarettes – and the selling price. "

5. a para. 7:

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

§ 17. In art. 49 the following modifications are made:

1. In paragraph 8. 1 the word "application" replaced with "request".

2. in the Al. 2 the word "application" replaced with "request" and the word "applicant" is replaced by "applicant request".

3. in the Al. 3 the word "applicant" is replaced by "applicant request".

4. in the Al. 4 everywhere the word "application" replaced with "request".

§ 18. In art. 52 following amendments and supplements shall be made: 1. In para. 1:

a) in paragraph 1 the words "the full amount" shall be replaced by ' size ';

b) in paragraph 2, after the word "notify" insert "in writing".

2. a para. 3:

"(3) in the cases referred to in para. 1, item 2 the notification may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 19. In art. 55 the words "under art. 24, para. 5 ' shall be replaced by "referred to in art. 24 d, para. 1. "

§ 20. Article 55 (a) shall be replaced by the following:

"Art. 55. (1) the chargeability conditions rate under art. 31, para. 1, item 7 shall apply with effect from the persons under art. 4, item 38, which have issued a licence for management of the tax warehouse and issued a certificate of registration of an independent small brewery.

(2) for issuing of certificate for registration of independent small brewery has filed a request to the Director of the Customs Agency.

(3) on the basis of the request and the attached documents, the Director of the customs agency within 14 days from receipt of the documents by the removal of blanks in them shall issue a certificate of registration of an independent small brewery or refused by reasoned decision. In the Neproiznasâneto period is considered an explicit refusal of registration.


(4) refusal of registration subject to appeal pursuant to the administrative code.

(5) in the event of a change of circumstances in which the certificate was issued under subsection. 3, an authorized warehousekeeper shall notify the Director of the Customs Agency, as notified within 14 days of the occurrence of the change.

(6) the validity of the certificate of registration of an independent small brewery shall terminate: 1. on written request by the registered person;

2. the withdrawal of the certificate of registration under art. 110, para. (2);

3. upon termination of the license tax warehouse management;

4. when the independent small brewery ceases to satisfy the definition of art. 4, s. 38;

5. When is the deadline for the submission of the notification referred to in para. 5.

(7) the request under paragraph 1. 2 or notification under paragraph 1. 5 and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 21. In art. 57 following amendments and supplements shall be made:

1. In paragraph 8. 1 the words "owners or tenants of specialized small establishments for distillation intended for production of rakiya (points for digesting the brandy) ' shall be replaced by ' the owners or tenants of objects of art. 56, para. 1 "and add" as well as legal persons, established on the basis of a legal act ".

2. in the Al. 2 creates a second sentence: "the application may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law."

3. in the Al. 3 paragraphs 1 and 5 shall be repealed.

4. a para. 6:

"(6) in the cases referred to in para. 5 notified of a change in the circumstances under which the certificate was issued. "

5. a para. 7:

"(7) the notification under paragraph 1. 6 and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 22. In art. 57 and following amendments and supplements shall be made: 1. In para. 1 item 2 and 3 are amended:

2. "licensed under the Energy Act, which sell electricity to customers of electricity for household or business needs, as well as persons who sell natural gas for household or business needs and for motor fuel;

3. using own electrical energy or natural gas for his own use, licensed under the Energy Act for the production of electrical energy transmission or distribution of electrical energy or natural gas for electricity trading, for public supply of electricity or natural gas or for the supply of finished supplies of electricity or natural gas, as well as persons extracting natural gas, using natural gas for its own needs; ".

2. Create a new para. 2 and 3:

"(2) a registered person under par. 1, item 1 – 3 may be a person who: 1. is a merchant within the meaning of the commercial law or under the legislation of another Member State of the European Union or of another State party to the agreement on the European economic area;

2. is not in bankruptcy or winding-up proceedings;

3. is represented by persons who:

(a)) have not been convicted of an indictable offence;

(b)) were not members of managerial or supervisory authority or members having unlimited liability in the company terminated because of bankruptcy, if you are left unsatisfied creditors;

4. no liquid and payable public duties levied by the Customs authorities, tax liabilities and obligations for mandatory contributions;

5. is not committed serious or repeated violation under this Act, except in the case of administrativnonakazatelnoto production is ended with the conclusion of the agreement;

6. hold a licence, permit or registration, where required by law;

7. using measuring devices and control systems, which meet the requirements of this law, the law on measurements and of the normative acts for their application.

(3) the persons referred to in para. 1, 2 and 3 shall:

1. to use automated systems for reporting;

2. independently and at their own expense to provide Internet access to the Customs authorities to the full functionality for an overview of automated systems for reporting under item 1. "

3. The current paragraph. 2 it al. 4 and in it:

a) in item 5 Finally a comma and add "issued the certificate of registration";

(b) shall be so) 6:

"6. the exact location of the site or the network from which the territory of the competent Customs Office shall carry out sales of natural gas for household or business needs and for motor fuel.

4. The current paragraph. 3 it al. 5 and in her words "under para. 2, item 1 "shall be replaced by" under para. 4, item 1.

5. a para. 6: "(6) the provisions of para. 1 shall not apply in cases where the person holds a licence for the management of the tax warehouse. "

§ 23. In art. 57 (b) make the following amendments and additions:

1. In paragraph 8. 1:

a) after the words "under art. 57A, al. 1, item 1 – 3 "a comma and add" with the exception of those that sell natural gas for household or business needs and for motor fuel ";

(b)) the second sentence shall be: "Request can be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law."

2. a new paragraph. 2:

(2) persons who sell natural gas for household or business needs and for motor fuel shall submit the request for registration to the Chief of the Customs Office in which the object or the network from which the territory of the competent Customs Office shall conduct sales. The request may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

3. the Previous para. 2, 3 and 4 shall become respectively al. 3, 4 and 5.

4. The current paragraph. 5 it al. 6 and shall be amended as follows:

"(6) the request under paragraph 1. 1-3 the following documents: 1. the certificate of criminal record of the circumstances under art. 57A, al. 2, item 3 (a), (a) if the persons are not Bulgarian citizens-Declaration;

2. a statement of the circumstances under art. 57A, al. 2, item 3 (b);

3. certificate of the presence or absence of tax liabilities and obligations for mandatory contributions;

4. a statement of the circumstances under art. 57A, al. 2, item 5;

5. a statement that the person is not in bankruptcy or winding-up proceedings;

6. license, permit or registration, where required by law;

7. user guide for the automated systems for accountability of the persons under art. 57A, al. 1, 2 and 3;

8. a description of the exact location of the site or the network from which the territory of the competent Customs Office shall carry out the sale of natural gas for household or business needs and for motor fuel for the persons referred to in para. (2);

9. plan of the site or the network from which the territory of the competent Customs Office shall carry out the sale of natural gas for household or business needs and for motor fuel, with marked location and purpose of the premises, facilities and containers with their volume, as well as the location of the measuring instruments of the persons referred to in para. 2. "5. The current al. 6 it al. 7 and in her words "under para. 5 ' shall be replaced by "under para. 6. "

6. The current paragraph. 7 it al. 8.7. The current al. 8 it al. 9 and in her words "under para. 6 ' shall be replaced by "under para. 7. "

8. The current paragraph. 9 it al. 10.9. Al is created. 11:

"(11) in the cases referred to in para. 10, paragraph 1 the registered person submits the notice of a change in the circumstances under which the certificate was issued. The notification may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

§ 24. In art. 57 the following amendments and supplements shall be made: 1. In para. 1, item 4, the words "customs duties" shall be replaced by ' public duties levied by the Customs authorities.

2. in the Al. 2:

a) paragraphs 1 and 2 shall be repealed;

(b) in item 4) after the word "receive" is added "and land";

in the 15) the words "technical documents" shall be replaced by the words "user guide".

3. in the Al. 4, the word "applicant" is replaced by "applicant request".

4. in the Al. 5, the word "applicant" is replaced by "applicant request".

5. a para. 7:

"(7) the request under paragraph 1. 2 and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 25. In art. 57 (e) make the following amendments and additions:

1. The current text becomes paragraph 1.2. Al is created. 2:

"(2) in the cases referred to in para. 1, item 2 the registered person shall submit a notification of change in circumstances in which the certificate was issued. The notification may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

§ 26. In art. 58, para. 1 is hereby amended as follows:

1. In the text before point 1, the words "article. 57 (b), para. 1 and 2 "shall be replaced by" art. 57 (b), para. 1-3.

2. point 1 shall be amended as follows:

"1. at the request of the registered person;".

§ 27. In art. 58 and following amendments and supplements shall be made:

1. In paragraph 8. 1, item 2, the words "customs duties" shall be replaced by ' public duties levied by the Customs authorities.

2. in the Al. 2:

a) points 1 and 2 shall be repealed;

(b) in item 4) after the word "receive" is added "and land";

in the 15) the words "technical documents" shall be replaced by the words "user guide".

3. a para. 6:

"(6) the request under paragraph 1. 2 and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 28. In art. 58 the following amendments and additions:

1. In paragraph 8. 2 items 1 and 6 are repealed.

2. a para. 3:

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

§ 29. In art. 58 (g) the following amendments and supplements shall be made:

1. The current text becomes paragraph 1.

2. a para. 2:


"(2) in the cases referred to in para. 1, item 2 the registered person shall submit a notification of change in circumstances in which the certificate was issued. The notification may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

§ 30. In art. 60 a, para. 2 creates a second sentence: "the notification and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law."

§ 31. In art. 62, para. 1 in the text before item 1 the words "biodiesel and bioethanol" shall be replaced by ' and biodiesel ".

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

1. In paragraph 8. 11, after the words "territory of the country" shall be added "or the goods will do under duty-suspension arrangements in a tax warehouse" and add "or joining."

2. in the Al. 13, second sentence, the words "under the conditions and by the order of the tax-insurance procedure code" shall be replaced by "in order, way and in a format determined by the regulation for implementation of the law".

3. a para. 17:

"(17) Lodging of the bands may be going and electronically in order, way and in a format determined by the regulation for implementation of the law."

4. a para. 18:

"(18) except in the cases referred to in paragraph 1. 12 and 13 of the report bands provided by importers before the release of the security, rather than a temporary registered consignees – within the time limit of the filing of the chargeability conditions return. "

§ 33. In art. 65 following amendments and supplements shall be made:

1. In paragraph 8. 5:

(a) in item 2) add "and mixing energy products to obtain the marine fuels";

b) item 3 shall be:

"3. the blending of biofuels in fuels from petroleum origin with paid excise duty exempt from State Agency" State reserve and war "in order to bring them into line with the requirements of the law on renewable energy."

2. in the Al. 6:

a), the words "under para. 5, paragraph 2 "shall be replaced by" under para. 5, item 2 and 3 ";

(b)) the second sentence shall be: "Notification and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law."

3. Al are created. 7 and 8:

"(7) in the Al. 5, item 3 energy products are taxed with a rate of motor fuel as defined in art. 32, para. 1 at the time of their removal from the tax warehouse.

(8) in The al. 7 excise duty is determined as the difference between the excise duty under art. 32, para. 1 and the amount of excise duty paid for the fuel from petroleum origin. "

§ 34. In art. 66, para. 5 create the second and third sentences: "for authorizing an authorized warehousekeeper shall lodge written notification to the competent Customs Office. The notification may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

§ 35. In art. 73 (a), para. 3 the word "community" shall be replaced by ' the Union '.

§ 36. In art. 73 h, para. 1 the words "territory of the Community ' shall be replaced by ' the Union territory".

§ 37. In art. 75 a, para. 1 the word "community" shall be replaced by ' the Union '.

§ 38. In the name of chapter IV "and" the word "community" shall be replaced by ' the Union '.

§ 39. In art. 76 a, para. 1 the words "under art. 2, item 1, 2 and 3 ' shall be replaced by "referred to in art. 2, paragraphs 1 and 2 and art. 14. "

§ 40. In art. 76 (b) creates a paragraph. 3:

"(3) the notification under paragraph 1. 2 and may be submitted electronically in order, way and in a format determined by the regulation for implementation of the law. "

§ 41. In art. 76 the following amendments and supplements shall be made:

1. In paragraph 8. 1 the words "under art. 2, item 1, 2 and 3 ' shall be replaced by "referred to in art. 2, paragraphs 1 and 2 and art. 14. "

2. in the Al. 5.6, after the word "receipt" is added "and landing".

3. a para. 8:

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

4. a para. 9:

(9) in the cases referred to in para. 7 the movement of excise goods shall be accompanied with a copy of the written notice referred to in paragraph 1. 4, item 1. "

§ 42. In art. 77, para. 2 the words "the full amount" shall be replaced by "size".

§ 43. In art. 83, para. 7 Add "and after the submission of the report of the bands".

§ 44. In art. 83 (a), para. 1 the words "art. 57 (b), para. 3 "shall be replaced by" art. 57 (b), para. 4. "

§ 45. In art. 83 e, para. 3 the words "art. 57 (b), para. 6 ' shall be replaced by "art. 57 (b), para. 7. "

§ 46. In art. 83, para. 1 Add "and after the submission of the report of the bands".

§ 47. Article 84 shall be amended as follows:

"Art. 84. (1) tax documents within the meaning of this law are:

1. excise tax document or registered electronic excise tax document;

2. memo to excise tax document or registered electronic debit or credit memo.

(2) tax documents are private documents issued by the authorized warehousekeeper of dispatch or by a person, registered under this law, to verify the occurrence of obligation for charging and payment of excise duty.

(3) authorized warehousekeepers, registered under this law persons, as well as the persons under art. 3, item 4 and 6 issue registered electronic excise tax document.

(4) the persons under art. 57 and 58 in allowing the issuance of the relevant document in paper form in duplicate – for the Publisher and for the recipient, without requiring registration in the information system of the national Customs Agency.

(5) to the issued electronic excise tax document is considered the document, registered in the information system of the Customs Agency, the manner and in the format specified by the regulation for implementation of the law.

(6) in addition to the requisites under art. 7 of the accounting Act tax documents must contain:

1. ten digit number of the document containing only the Arabic numerals;

2. the unique control number assigned by the Customs authorities;

3. place and date of issue;

4. the basis for the emergence of the obligation for the levying of excise duty;

5. Publisher-person credentials, including UIC and identification number under this Act;

6. the depositor – credentials, including VAT;

7. the recipient – credentials, including VAT;

8. carrier – credentials, UIC and the vehicle registration number;

9. information on the chargeability conditions product – a type of product, quantity, value of the transaction, CN code, unit of measure, basis for excise duties, unit of measure, other than that referred to in art. 28, to recalculate the taxable amount, the rate of excise duty, the amount of the excise duty;

10. the address of the place of delivery and unloading;

11. identification number of the object (service station, tank);

12. first and last name and PIN/PNF of recipient;

13. type of payment;

14. first and last name of the author of the excise tax document;

15. number, number (s) and date (s) of the document (s) issued under art. 33, para. 3 and art. 33 a, para. 5;

16. the number of the certificate/review Protocol for the consignment.

(7) the Excise tax receipt shall be issued on the date on which the excise goods are released for consumption within the meaning of art. 20, para. 2 for each recipient for any vehicle, except in the cases under art. 20, para. 2, item 5, item 15-18.

(8) in the case of release for consumption under art. 20, item 15-18 excise tax document issued by the 10th day of the month following the month in which the sales are made or consumption. The excise tax receipt shall be issued for:

1. each recipient – a sole proprietor or a legal person, the total of all sales, according to all the potrebeno amount of Coke, coal, electricity, or natural gas;

2. the quantities sold to natural persons, who are not sole traders, the total of all sales, as for natural gas on separate lines indicate the total of the quantities sold for household use and for motor fuel.

(9) persons released excisable products for consumption, provide a paper copy of the registered electronic excise tax document to the recipient and the person carrying excisable products.

(10) the issued tax documents must be reflected in the General Ledger, and in the register of the issuer for the tax period, during which they are issued.

(11) the Amendments and additions to the tax documents is not permitted. Incorrectly prepared or corrected tax documents are cancelled before the goods leave the tax warehouse or object of the registered person. The cancelled documents shall not be destroyed, and all records and copies thereof shall be kept at the person issuing the document.

(12) in the cases referred to in para. 11 shall issue a new tax documents.

(13) the tax documents issued pursuant to this Act shall be kept for a period of five years from the end of the tax period to which they relate.

(14) in the event of theft, loss, damage to or destruction of paper documents shall immediately notify the person in writing the competent Customs Office for these circumstances.

(15) an authorized warehousekeeper is required to reflect immediately in the information system of the Customs Agency, that the electronic goods registered excise tax document left the tax warehouse.

(16) where excise goods which are derived from the tax warehouse, are the property of the depositor in person the excise tax document in addition to the data for the authorized warehousekeeper shall be completed and the data for the individual depositor. "

§ 48. Article 85 shall be repealed.

§ 49. Art is created. 85A:

"Art. 85. (1) in exceptional circumstances, where the information system of the Customs Agency is not working, the issue of tax documents on paper.

(2) where a work is restored to the system of Customs Agency, persons released excise goods with tax a paper document shall be obliged within 7 days to register it in the information system of the national Customs Agency.

(3) where it is considered that the information system does not work, shall be determined by the regulation for implementation of the law. "

§ 50. In art. 86 Al is created. 4:

"(4) the registered excise debit or credit memo to registered electronic excise tax document must be submitted electronically in order, way and in a format determined by the regulation for implementation of the law."


§ 51. In art. 87, para. 5 creates the second sentence: "the application may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law."

§ 52. In art. 88, para. 2 creates a second sentence: "excisable products – owned by depositors, must be disclosed separately from other goods and distinguish by species and depositors."

§ 53. In art. 88 and creates the third sentence: "the information can be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law."

§ 54. In art. 90 the following amendments and supplements shall be made:

1. In paragraph 8. 1 the word "application" replaced with "request".

2. in the Al. 2 the word "application" replaced with "request".

3. in the Al. 3 the word "application" replaced with "request".

4. a para. 4:

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

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

1. In paragraph 8. 1, the words "to the applicant" shall be deleted and the word "application" replaced with "request".

2. in the Al. 2 the word "application" replaced with "request" and the word "applicant" is replaced by "applicant request".

3. in the Al. 3 the word "applicant" is replaced by "applicant request".

4. in the Al. 4 the word "application" replaced with "request".

§ 56. In art. 90 is the following amendments and supplements shall be made:

1. The current text becomes paragraph 1 and in point 1, the words "the data in the application for authorisation" shall be replaced by "the circumstances under which the authorisation was granted.

2. a para. 2:

"(2) in the cases referred to in para. 1.1 the person submits the notice of a change in the circumstances under which the authorisation was granted. The notification may be submitted electronically and in order, way and in a format determined by the regulation for implementation of the law. "

§ 57. In art. 90 g the following amendments and supplements shall be made:

1. In paragraph 8. 1:

a) in paragraph 3, the words "this Act" shall be replaced by ' of art. 90 a, para. 2, item 1, 3-6, 8 and 9;

(b)) shall be item 3 (a):

"3. on its own initiative, where the person does not meet the requirements of art. 90 a, para. 2, s. 7; ".

2. in the Al. 2, the words "under para. 1, item 3, 4, 6 and 7 ' shall be replaced by "under para. 1, item 3, 4, 6 and 7 ".

3. in the Al. the words "under para. 1, 2 and 5 ' shall be replaced by "under para. 1, 2, 3 and 5.

§ 58. In art. 93 is hereby amended as follows:

1. In paragraph 8. 2, the words "other energy products are taxed with a rate lower than the rate for motor fuel, or are exempt from excise duty" shall be replaced by "lubricants".

2. in the Al. 3 the words "art. 26, al. 1 and 2 "shall be replaced by" art. 26, al. 2. "

3. Paragraph 5 shall be amended as follows:

"(5) in the cases referred to in para. 1, 2, and 3 in all commercial and primary accounting documents must be entered "marked heating fuel", respectively "marked fuel for vessels, lubricating oils, containing marked gas oil" or "marked fuel exempt from excise duty end user review" and the certificate and/or protocol for the marking of the lot. "

§ 59. In art. 94 following amendments and supplements shall be made:

1. In paragraph 8. 3 the word "community" shall be replaced by "European Union".

2. a para. 4:

"(4) it is prohibited to mixing of marked gas oil with other energy products, except in the cases provided for in the law."

§ 60. In art. 99 following amendments and supplements shall be made:

1. In paragraph 8. 1:

a) in paragraphs 1 and 2, the words "sticking, storage, transportation and sale" shall be replaced by ' sticking, holding, carrying, transport, supply and sale ";

b) in paragraph 3 the words "storage, transportation and sale" shall be replaced by "holding, carrying, transport, supply and sale";

in) item 4 shall be inserted:

"4. the holding, transfer, transport, supply and sale of bottled alcoholic drinks falling within CN code 2208 with a band DUTY FREE."

2. paragraph 2 is replaced by the following:

"(2) it shall be prohibited:

1. the supply and sale of tobacco products at a price other than the purchase price inscribed on the band;

2. holding, carrying, transport, supply and sale of tobacco products without a band, where such is required, papered with false or tampered with a band or label expired;

3. the offer and sale of tobacco products in bulk or individual pieces and pieces of open packaging, except in the case when selling hand shaped cigars;

4. holding, carrying, transport, supply and sale of tobacco products with the inscription, which must contain the words DUTY FREE. "

3. a para. 5:

(5) paragraph 1, item 4 and al. 2, item 4 shall not apply to excisable goods:

1. which are placed under suspension of excise duty;

2. which are under customs supervision within the meaning of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code in connection with the received direction or customs formalities for obtaining a direction;

3. for which the person has proved that the excise duty is paid or at the moment of introduction or circulation on the territory of the country fall under reference quantitative thresholds. "

§ 61. In art. 100, para. 1 the word "sell" is replaced by "market and sell".

§ 62. In art. 100 and make the following additions:

1. In paragraph 8. 1 Finally a comma and add "and out of place under art. 90.

2. a new paragraph. 2:

(2) prohibited the supply and sale of tobacco products by individuals, who are not sole traders. "

§ 63. In art. 107 (a) after the word "hold" is added "with inventory".

§ 64. In art. 107 (g) the following amendments and supplements shall be made:

1. a new paragraph. 2:

"(2) the amount of the excise duty under para. 1 shall be determined by decision of the head of the competent Customs Office in the territory of which the infringement is established. "

2. a para. 3:

"(3) the decision on para. 2 subject to appeal pursuant to the administrative code.

3. The current paragraph. 2 it al. 4.

§ 65. In art. 107 h, para. 1 the word "preparation" is replaced by "application".

§ 66. Article 108 (a) shall be replaced by the following:

"Art. 108. (1) that stores, offers for sale or trade items in warehouses or tobacco in violation of art. 100a thereof, is punishable by a fine of 1000 to 3000 EUR, respectively, have penalty payment in the amount of 2000 to 5000 EUR

(2) in the event of a repeated offence under subsection. 1 the fine is from 2000 to 5000 EUR, and the proprietary sanction – from 4000 to 8000 LV. "

§ 67. In art. 110, para. 2 the word "registration" shall be replaced by "certificate of registration".

§ 68. In art. 111 is hereby amended as follows: 1. Paragraph (3) is hereby repealed.

2. in the Al. 4, the words "under para. 1, 2 and 3 ' shall be replaced by "under para. 1 and 2 ".

§ 69. Art is created. 113A:

"Art. 113. (1) a person who contravenes the provisions of art. 84, para. 15 shall be punishable by a penalty payment in the amount of 500 to 1500 EUR

(2) in the event of a repeated offence under subsection. 1 the proprietary sanction is in size from 1000 to 3000 pounds. "

§ 70. In art. 123 al. 6 and 7 are amended:

"(6) a person who holds, transfers, transports, provides or sells alcoholic beverages and tobacco, papered with band DUTY FREE, according to the inscription, which must contain the words DUTY FREE, is punishable by a fine or penalty payment at twice the excise tax, but not less than $ 2,000. -for natural persons and not less than EUR 4000. – for the legal persons and the sole traders, in a repeated infringement – not less than 6000 EUR

(7) paragraph 6 shall not apply where the excise goods are subject to customs supervision within the meaning of Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code in connection with the received direction or customs formalities for obtaining directions, or are under suspension of excise duty, or subject to reference quantitative thresholds or behave in the market and sell commercial items, licensed duty-free, or when excisable products is paid the duty. "

§ 71. In art. 124, para. 1 the words "art. 120, para. 1 "shall be replaced by" art. 120, para. 1 and 2 "and the words" art. 121, para. 1, 2 and 3 ' shall be replaced by "art. 121, para. 1 – 3 and 5.

§ 72. In art. 126 (b) make the following amendments and additions:

1. The current text becomes paragraph 1.

2. a para. 2:

"(2) Minor cases under para. 1 are those in which the double amount of the excise duty for goods – subject of the offence does not exceed $ 50. "

§ 73. In art. 128 al. 3 shall be amended as follows:

"(3) in cases where they find violations under art. 123, para. 1, 2 and 6, police authorities of the Ministry of Internal Affairs shall draw up instruments for the identification of violations or tickets under art. 126 (b), as the penal provisions shall be issued by the Director of the customs agency or authorised by officials. "

§ 74. In the transitional and final provisions in § 6, paragraph 1, the words "article. 24, para. 5 ' shall be replaced by "art. 24 d, para. 1. "

§ 75. In other texts of the law:

1. the words "customs duties" shall be replaced by ' public duties levied by the Customs authorities.

2. the word "application" replaced with "request".

§ 76. In § 46 of the transitional and concluding provisions of the law amending and supplementing the law on excise duties and tax warehouses (promulgated, SG. 94 by 2010; item No. 19 of 2011), the words "article. 24A, para. 1, item 3 "shall be replaced by" art. 24 g, para. 1, item 3.

§ 77. In § 21 of the final provisions of the law amending and supplementing the law on excise duties and tax warehouses (SG. 99 from 2011) the words "1 July 2012, ' shall be replaced by ' 1 January 2013".

Transitional and final provisions

§ 78. The persons under art. 57A, al. 1, 2 and 3, operating with natural gas, as well as persons who have received a certificate of registration for activities with natural gas after the entry into force of this law, shall bring their activities into line with the requirements of art. 57A, al. 2, item 7 and para. 3 by 31 December 2012.


§ 79. In the Customs Act (promulgated, SG. 15 of 1998; amend., SG. 89 and 153 of 1998 and 30/83 of 1999, no. 63 of 2000, 110/2001, no. 76 from 2002, no. 37 and 95 of 2003 No. 38 of 2004, no. 45, 86, 91 and 105 by 2005. , PC. 30 and 105, 2006, issue. 59 and 109 from 2007, PCs. 28, 43 and 106 since 2008, PCs. 12, 32, 42, 44 and 95 of 2009, PCs. 54, 55, and 73 of 94 2010, PC. 82 by 2011, and St. 38 by 2012.) in art. 229 and the word "preparation" is replaced by "any".

§ 80. In the value added tax Act (promulgated, 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 and PC. 19, 77 and 99 from 2011) make the following changes and additions:

1. In art. 3, al. 5, item 1 creates a letter "o":

"Oh) services provided by the State bailiff."

2. In art. 118:

a) a new para. 7:

"(7) taxable person for the purposes of the independent economic activity carried out loading vehicles for their own use with liquid fuels by means of measuring values shall be required to register and account of charging through fiscal device by the order of the Ordinance under para. 4, as well as to transmit data under para. 6 the remote connection to the National Revenue Agency. ";

(b)) are al. 8 and 9:

"(8) a taxable person – provider or recipient regarding the delivery of liquid fuels shall be required to submit to the National Revenue Agency data for the delivered or the quantity of liquid fuel and for the recipient or the supplier, as well as for the change in them. The data shall be submitted on the date of the chargeable event or the date of occurrence of the change in circumstances electronically with the electronic signature.

(9) paragraph 8 shall not apply to supplies reported by fiscal device, as well as for persons – providers issuing the tax document within the meaning of the law on excise duties and tax warehouses. ";

in the past) Al. 7 it al. 10 and shall be amended as follows:

"(10) to the Ordinance referred to in para. 4 define the requirements, and how to establish a remote connection with the National Revenue Agency for the transmission of data referred to in paragraph 1. 6 and 8, the type of data under para. 8, and the manner and form of submission. "

3. In art. 185, para. 2, first sentence, after the words "the National Revenue Agency" a comma and add "or does not submit the data as per art. 118, para. 8 the date of occurrence of the obligation of submission ".

4. transitional and final provisions:

and § 15 shall be) (b):

"§ 15 (b). The persons under art. 118, para. 7 and 8 shall bring their activities in accordance with the requirements of the law by 31 December 2012. ";

(b)) § 15 c shall be inserted: "§ 15 in. When until 31 December 2012, including an advance payment has been received for the supply of a service provided by an official court bailiff, for which the chargeable event occurs after that date, shall apply the tax regime by the date of occurrence of the tax event. The tax is determined by the procedure of art. 67, para. 2 of the Act on the entire tax base of the delivery, including the down payment. "

§ 81. The Minister of Finance within three months of the entry into force of this law shall make the appropriate changes to the Ordinance under art. 118, para. 4 of the law on value added tax.

§ 82. In the law for local taxes and fees (published, SG. 117 of 1997; amend., SG. 71, 83, 105 and 153 of 1998 No. 103 of 1999, no. 34 and 102 of 2000, 109/2001, no. 28, 45, 56 and 119 in 2002 and 84/112 since 2003, issue 6, 11, 36 70 and 106 in 2004, PCs. 87, 94, 100, 103 and 105 of 2005, St. 30, 36 and 105, 2006, issue. 55 and 110 since 2007, PCs. 70 and 105 of 2008, PCs. 12, 19, 41 and 95 of 2009, PCs. 98 of 2010, PC. 19, 28, 31, 35 and 39 of 2011; Decision No. 5 of the Constitutional Court by 2012 – PCs. 30 by 2012.) in art. 33, para. 1 make the following amendments and additions:

1. In paragraph 1, after the word "property" is added "within the territory of the country".

2. point 7 is created:

7. real estate on the territory of another Member State of the European Union or of another State party to the agreement on the European economic area, or of a third State – tax value specified in a document issued for the purposes of taxation by a competent authority of the Member State concerned, accompanied by a precise translation of the Bulgarian language, carried out by a sworn translator.

§ 83. In the Act of gambling (SG 26 from 2012) in art. 84, para. 1, after the word "expresses" insert "in the increase."

§ 84. In the Clean Air Act (promulgated, SG. 45 1996; Corr. 49/1996; amend., SG. 85 of 1997, no. 27 of 2000 102/2001, no. 91 of 2002, 112/2003 No. 95 2005 No. 99 and 102 in 2006, no. 86 of 2007. , PC. 36 and 52 by 2008, PCs. 6, 82 and 93 from 2009, PCs. 41, 87 and 88 from 2010, PC. 35 and 42 by 2011, issue. 32 and 38 by 2012.) in art. 33, the words "article. 24, para. 5 ' shall be replaced by "art. 24 d, para. 1. "

§ 85. The law shall enter into force on the day of its publication in the Official Gazette with the exception of:

1. paragraph 83, which shall enter into force from July 1, 2012;

2. paragraph 80, item 1 and item 4 (b), which shall enter into force on January 1, 2013;

3. paragraph 1, item 9 on p. 49 and 50, § 6 about art. 24A, para. 7, § 7 on art. 24 in, al. 4, § 11, § 13, t. 3, § 14, § 1, 15, paragraph 1, point (b), § 16, item 5, § 18, item 2, § 20 concerning art. 55 (a), para. 7, § 21, item 2 and 5, § 23, item 1 (b) and item 9, § 24, item 5, § 25, § 27, t. 3, § 28, paragraph 2, § 29, 30, § § 32, item 2 and 3, § 33, item 2 (b), § 34, § 40, § 41, t. 3, § 47, 48, 49, 50, 51, 52, 53, 54, § t. 4, § 56, item 2 and § 69, which shall apply from 1 April 2013.

The law was adopted by 41-Otto National Assembly on 5 July 2012 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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