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Law On The Amendment Of The Tax-Insurance Procedure Code

Original Language Title: Закон за изменение и допълнение на Данъчно-осигурителния процесуален кодекс

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Name of the law amending and supplementing Act of the tax-insurance procedure Code Name of Bill a bill amending and supplementing of the tax-insurance procedure code acceptance date 07/12/2011 number/year 2011 Official Gazette Decree No 99/258

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 for amendment of the tax-insurance procedure code adopted by the National Assembly of the HLI 7 December 2011.

Issued in Sofia on 12 December 2011

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Diana Kovatcheva

LAW

Amendment of 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. , PC. 15, 94, 98, 100 and 101 of 2010, PC. 14, 31 and 77 from 2011)

§ 1. In art. 114 the following modifications are made:

1. In paragraph 8. 2, the words "within one month" shall be replaced by "within two months".

2. Paragraph 3 shall be repealed.

§ 2. In art. 178 following amendments and supplements shall be made:

1. Paragraph 5 shall be amended as follows:

"(5) the payment is made by Bezkasovoto teller machines with OSR payment card or bank payment order (import notice) for payment to the budget in a form approved by the Minister of finance or his authorised representative, as agreed with the Bulgarian National Bank."

2. a new paragraph. 6:

(6) Bezkasovoto payment shall be deemed effected within, where the payment was ordered by the last day of the deadline for voluntary payment of the public debt, and the amount due is received in the account not later than the following working day. "

3. the Previous para. 6 and 7 become Al respectively. 7 and 8.

§ 3. And article 269 shall be amended as follows:

"Range

Art. 269. (1) a mutual assistance by the competent authorities of the Member States of the European Union, takes place in the collection of the following public claims:

1. taxes including excise taxes, customs duties and fees levied by or on behalf of the State and the municipalities of or on behalf of the European Union;

2. refunds, interventions and other measures forming part of the system of total or partial financing of the European agricultural guarantee fund and the European agricultural fund for rural development, including sums to be collected in connection with these actions;

3. taxes and other public charges provided for under the common organisation of the markets in the sugar sector;

4. financial penalties, fines, fees and surcharges relating to the claims for which it can be requested for mutual assistance under item 1 – 3, imposed by the bodies competent to lay down and/or collect relevant public claims with an act;

5. fees for the issue of certificates and other documents relating to the establishment, provision and collection of taxes, excise and customs duties;

6. interest and costs related to claims under item 1 – 5.

(2) the provisions of this chapter shall not apply to: 1. claims for mandatory contributions;

2. the fees that do not fall within the scope of paragraphs 1 and 2. 1, item 4 and 5;

3. claims of a contractual nature, including payments under contracts for services of general interest;

4. claims by enforceable sentences or other sanctions imposed in criminal proceedings, which do not fall within the scope of paragraphs 1 and 2. 1, item 4.

(3) the provision and collection of claims under para. 1 in the course of mutual assistance shall be carried out by the revenue bodies and public contractors, under the conditions and in accordance with this code. "

§ 4. (B) article 269 shall be amended as follows:

"Competent authorities

Art. 269. (1) (b) Competent to carry out the mutual assistance by the competent authorities in the Member States is the Executive Director of the national revenue agency or authorised by officials.

(2) the Executive Director of the national revenue agency determined with a central contact point within the framework of the National Revenue Agency, which carries out the contacts with other Member States in the field of mutual assistance, perform the functions of the respondent, respectively, requesting authority to the territory of the Republic of Bulgaria and the contacts with the European Commission.

(3) the Executive Director of the National Revenue Agency can determine with order and other liaison offices in the structure of the National Revenue Agency to carry out the functions of the respondent, respectively, requesting authority to the territory of the Republic of Bulgaria on the types of claims or territorial or operational competence. "

§ 5. In article 269 shall be amended as follows:

"Types of mutual assistance and requirements for the requests for mutual assistance

Art. 269. (1) on mutual assistance for the recovery of the claims referred to in this chapter shall be carried out through a request for:

1. information;

2. the notification;

3. collection of a claim;

4. precautionary measures.

(2) the request under paragraph 1. 1 and all documents related thereto or subsequent exchange of information, shall be made by electronic means, using the standard form, unless this is impossible for technical reasons.

(3) electronically and sent:

1. the single tool for implementing measures under art. 269 k, al. 1, and the accompanying documents referred to in art. 269 k, al. 3;

2. the documents referred to in art. 269 p, al. 2.

(4) the request under paragraph 1. 1 can be applied to reports, declarations, statements and other documents, transcripts or certified copies thereof, which shall also be sent electronically.


(5) If the communication is carried out electronically or standard forms are not used, this shall not affect the validity of the information obtained or of the measures taken for the implementation of the request for mutual assistance.

(6) the request for mutual assistance, the standard notification form and the single tool for implementing measures shall be communicated by the requesting authority of the local official language or one of the official languages of the requested Member State or be accompanied by a translation in that language. Documents can be submitted and of the other official language, in case it is agreed by the other Member State.

(7) a local authority shall accept the request to requested mutual aid standard notification form and the uniform instrument for enforcement measures only the Bulgarian language or accompanied by a translation into Bulgarian language, unless otherwise agreed with the requesting Member State.

(8) the acts and documents which are the subject of the request for notification referred to in art. 269, para. 1, can be sent by the requesting authority of the local Bulgarian language, respectively adopted by the local official language of the requested authority of the requesting Member State.

(9) upon receipt of supporting documents other than those referred to in paragraph 6 and 8 local requested authority may request from the applicant authority of another Member State translation of documents of Bulgarian language or other contractual language. "

§ 6. After art. 269 in the name is created "Section II exchange of information".

§ 7. Article 264 (d) shall be replaced by the following:

"A request for information

Art. 269. (1) a request for information about the facts and circumstances relevant to the recovery of the claims referred to in art. 269 a, para. 1 may be made by the local authority by requesting another Member State.

(2) at the request of the applicant authority of another Member State local requested authority provides information on the facts and circumstances relevant to the recovery of the claims referred to in art. 269 a, para. 1.

(3) a local authority shall take the measures provided for in the requested national law actions with a view to the collection and provision of the information referred to in para. 2.

(4) the local authority is not obliged when asked to provide information when:

1. it is not possible to obtain such information for the purposes of the collection of similar claims arising in the territory of the country;

2. the information reveals a commercial, industrial or professional secret;

3. the disclosure endangers national security or is contrary to public policy.

(5) paragraph 4 cannot be considered as a ground for refusal by the local authority when asked to provide information only because the information is held by a Bank, financial institution or person designated acting as agent or trustee, or associated with the equity shares of the person.

(6) the refusal of the local authority asked for the provision of information is refused, stating the grounds of the Al. 4. "

§ 8. Article 269 (e) shall be replaced by the following:

"Exchange of information without prior request

Art. 269 e. (1) Before a refund of taxes, fees, excise taxes or duties, excluding value added tax, of a person who is established or residing in another Member State, the authority competent to carry out the refund, you can through the Liaison Office to inform the Member State in which the person is established or resident, on the imminent recovery.

(2) the information referred to in para. 1 may be sent in the form and in accordance with the procedure under art. 269 c, para. 2. "

§ 9. The present section II becomes section III and its name shall be amended as follows: "notification of documents".

§ 10. Is article 269 shall be amended as follows:

"The request for a notification made by a local applicant authority

Art. 269. (1) a local applicant authority may make a request to another Member State to inform the addressee about the acts and documents, including legal-related claims under art. 269 a, para. 1 and/or with their collection.

(2) in the cases referred to in para. 1 for the notification are subject to the legislation of the requested Member State.

(3) the request for notification shall be accompanied by a standard form, which includes:

1. name, respectively (company) name, address and other data for individualizing the consignee;

2. the purpose of the notification and the period within which the notification should be made;

3. a description of the attached document, the nature and amount of the claim that is the subject of the request;

4. the name, postal address and other contact details of the administrative unit which has powers in relation to the document for which will be notified to the addressee, or the administrative unit which has information about the document or about the possibility of contesting the claim.

(4) the request under paragraph 1. 1 can be routed to another Member State only in the event that the notification, it is not possible to carry out on the territory of the State or where such notification would entail excessive difficulties.

(5) Notwithstanding the request under para. 1 persons on the territory of another Member State, can be notified of acts and documents by sending a letter with acknowledgement of receipt or by electronic means. "

§ 11. (G) article 269 shall be amended as follows:

"The notification Request made by the applicant authority of another Member State

Art. 269. (1) on a request for notification of applicant authority of another Member State, the local authority acts and presents the requested documents, including legal, issued in the Member State of the requesting authority and related claims under art. 269 a, para. 1 and/or with their collection.

(2) the request under paragraph 1. 1 shall be accompanied by a standard form with the contents of art. 269, para. 3.


(3) the service shall be carried out in accordance with Chapter vi, as the local authority asked promptly inform the requesting authority of the other Member State for every action in connection with the request and of the date of notification of the instrument or document.

(4) when asked the local authority shall ensure that the service was effected in compliance with the rules of this code. "

§ 12. After art. 269 g designation is created "Section IV precautionary measures and collecting receivables.

§ 13. (H) article 269 shall be amended as follows:

"A request for the taking of a claim made by a local applicant authority

Art. 269. (1) a local applicant authority may make a request to another Member State for the collection of public revenue under art. 269 a, para. 1, for which there is an enforcement order.

(2) a local authority shall provide the applicant requested authority immediately of the other Member State any information obtained in connection with the claim and which is important for its collection. "

§ 14. And article 269 shall be amended as follows:

"The conditions for requesting a recovery to another Member State

Art. 269. (1) a request for the taking of the decision may not be made if the Act establishing the public claim is contested, except in the cases of art. 269 m, al. 5.

(2) Before making a request for the taking of the decision, the local authority should applicant has applied all the methods for the collection of the claims referred to in this code, except in cases where:

1. the debtor owns property on the territory of the Republic of Bulgaria, to be directed to the performance, and the local authority requesting information about the property of the debtor in the requested Member State;

2. implementation would not lead to full repayment of the debt and the local authority requesting information about the property of the debtor in the requested Member State;

3. the collection of the debt is impossible or would greatly hinder. "

§ 15. Article 269 (k) shall be replaced by the following:

"A single instrument for taking executive measures

Art. 269 HP. (1) the request for the collection of public revenue under art. 269 a, para. 1 shall be accompanied by a uniform instrument for enforcement measures, which reflect the main content of the original enforcement order and constitutes the only basis for acting on enforcement and interim measures requested by the local authority. The single tool for taking executive measures enforceable, without the need for an act of recognition, supplementing or replacement.

(2) the single tool for taking enforcement measures include:

1. data, individualizing the original enforcement order, a description of the claim, the nature of the claim, the period covered, all dates of relevance to enforcement proceedings, the amount of the claim, including the principal, interest and costs;

2. name, respectively the name and other data, individualizing the debtor;

3. name, address and other contact information of the public creditor or of the administrative unit which has no information about the claim or about the possibility of his challenge.

(3) the request under paragraph 1. 1 can be applied and other documents relating to the claim, issued in the requesting Member State. "

§ 16. Article 269 (l) shall be replaced by the following:

"A request for the taking of a claim made by another Member State

Art. 269 litres (1) at the request of the applicant authority of another Member State, the local authority claims asked collects under art. 269 a, para. 1, for which there was originally an enforcement order issued in another Member State.

(2) the claims referred to in the request, shall be collected in accordance with this code.

(3) Claims secured by a request for mutual assistance, do not enjoy the privileges provided for in the national legislation for similar claims.

(4) the claims referred to in the request, gather in Bulgarian levs.

(5) asked the local authority shall inform the requesting authority of the other Member State of any action taken in connection with the request for collection of the debt.

(6) Local requested authority accrue interest according to the Bulgarian legislation as from the date of receipt of the request for recovery.

(7) the claim may be deferred or extended under the conditions and in accordance with this code, like the local requested authority shall inform the requesting authority of the other Member State.

(8) the local authority the applicant asked translate body of the other Member State collected in connection with the request claims with the exception of costs under art. 269 u. "

§ 17. Article 269 (m) shall be replaced by the following:

"The Actions of a local authority in the requested contesting the claim in connection with which mutual assistance is requested by another Member State

Art. 269 m. (1) where a claim against the original enforcement order the single tool for taking enforcement measures and the legality of the notification made by a competent authority of the requesting Member State has received a complaint to your local authority, asked he shall inform the complainant that it should file a complaint before the competent to rule on the appeal authority in the requesting Member State.

(2) where actions against enforcement or notification, effected in the course of implementation in the territory of the country, has received a complaint, shall apply the provisions of this code.

(3) where a local authority is informed when questioned by the requesting authority of the other Member State to challenge under para. 1, the execution shall be suspended for part of the contested decision to the competent authority.


(4) upon suspension of performance under para. 3 may not be carried out new enforcement activities on the part of the contested decision, but can perform actions on the provision at the request of the applicant authority of the other Member State or on the initiative of the local authority when asked.

(5) paragraph 3 shall not apply where the requesting authority of the other Member State has made a reasoned request for the local authority when asked to continue enforcement proceedings despite the opposition. If the complaint is accepted, the requesting authority of the other Member State shall reimburse the amounts recovered, together with interest due, as well as the requested authority from the local costs.

(6) upon notification by the requesting authority of the other Member State for starting procedure for the conclusion of an agreement with the debtor, which will lead to a change in the size of the claim, the requested authority local stops execution pending completion of the procedure, except in the case of proceedings under the code of criminal procedure for fraud or open insolvency proceedings. In the stay of execution be applied para. 4. "

§ 18. Article 269 shall be amended as follows: n

"The Actions of a local applicant authority in contesting the claim in connection with which is a request for mutual assistance to another Member State

Art. 269. (1) where a local authority made the applicant's request for mutual assistance to another Member State, in accordance with the Bulgarian legislation to deal with complaints concerning:

1. the claim the original enforcement order or the single tool for taking enforcement measures;

2. the legality of the acts and documents in another Member State under art. 269, para. 5.

(2) in the case of a dispute under paragraph 1. 1 local requesting authority informed the requested authority of the other Member State, specifying and neobžalvanata part of the claim. When execution is suspended for part of the claim avoids the local shall inform the applicant authority, the requested authority of the other Member State of the outcome of the appeal proceedings.

(3) a local applicant authority may address a reasoned request, the requested authority of the other Member State to continue running for avoids part regardless of the appeal.

(4) the local requesting authority may ask the requested authority of the other Member State to impose measures on securing avoids part of the claim, regardless of the stay of execution for this part in the other Member State.

(5) if the appeal under para. 1 be accepted, a local applicant Authority recovers the amounts recovered, together with interest and costs due in accordance with the legislation in force in the requested Member State. "

§ 19. O article 269 shall be amended as follows:

"The Actions of a local applicant authority for modification or withdrawal of the request for recovery of a claim addressed to another Member State

Art. 269. (1) o Local applicant authority shall immediately inform the requested authority of the other Member State for modification or withdrawal of the request for recovery of a claim, stating the reasons.

(2) in the event that the amendment of the request is the result of an act of an authority competent to decide on the complaint under art. 269, para. 1, the local authority shall send the applicant Act amendments and single instrument for taking enforcement measures, on the basis of which continues execution.

(3) in respect of amendments single instrument for taking executive measures provisions of art. 269 HP and 269 n. "

§ 20. P article 269 shall be amended as follows:

"The Actions of a local authority in the requested amendment or withdrawal of the request for recovery of a claim made by another Member State

Art. 269 p. (1) upon receipt of an amended single instrument for taking enforcement measures by the applicant authority of another Member State, the local authority shall continue execution when questioned on the basis of a single instrument changes.

(2) in respect of amendments single instrument for taking enforcement measures be applied art. 269 HP and 269 m.

(3) the underlying climate enforcement activities and security measures keep your action, except in cases where the amendment is as a result of the cancellation of the original enforcement order. "

§ 21. Create art. 269-269 p h:

"The Actions of a local applicant authority when making the request for precautionary measures to the other Member State

Art. 269 p. (1) subject to the prerequisites under art. 121 or 195 local applicant authority may make a request for precautionary measures to the other Member State.

(2) the request under paragraph 1. 1 apply the Act of a competent authority about the claim, if one has been issued, as well as other documents relating to the claim.

(3) in respect of the request for precautionary measures shall apply accordingly to art. 269 h, para. 2, art. 269 and 270 o.

Local actions requested authority upon receipt of a request for protective measures from another Member State

Art. 269 with. (1) upon receipt of a request for interim measures by the applicant authority of another Member State local requested authority shall take the necessary steps in accordance with this code.

(2) in respect of the request for precautionary measures shall apply accordingly to art. 269 l, al. 2-5, art. 269 m and 269 p.

Limitation of liability of local requested authority on receipt of a request for mutual assistance from another Member State

Art. 269 (1) Local requested authority is not required to prove a mutual assistance under this chapter, in the event that the execution of the request in the light of the debtor's assets could lead to serious economic or social difficulties.


(2) the local authority when asked is not obliged to provide mutual assistance in this chapter, when the request for assistance relates to a claim in respect of which the expired five-year limitation period from the date on which the claim has become due until the date of the initial request for help.

(3) Notwithstanding para. 2 when making or enforcement basis is contested, the 5-year statute of limitations begins to run from the date of entry into force of Executive basis.

(4) Notwithstanding para. 2, in deferring the rescheduling or the claim in the Member State of the requesting authority 5-year statute of limitations begins to run from the date on which the claim should be permanently extinguished.

(5) the local authority is not questioned is obliged to provide mutual assistance when expired 10-year limitation period from the date on which the claim has become due.

(6) a local authority is not questioned is obliged to provide mutual assistance under this chapter, if the total amount of the claims for which it is requested is less than equal value of 1500 euros in Bulgarian levs.

(7) the local authority refused to give reasons when asked to provide mutual assistance.

Extinctive prescription

Art. 269. (1) in respect of extinctive prescription of claims are subject to the legislation of the requesting Member State.

(2) action taken in the collection, by the local authority requested a request for mutual assistance, which shall be suspended or interrupted the limitation period pursuant to this code, have the same effects in the Member State of the requesting authority, if allowed under its legislation.

(3) in the event that in the legislation of the requested authority of the other Member State is not provided for suspension or interruption of limitation periods in taking certain actions in the collection, apply the rules for suspension and interruption of the limitation period provided for in this code.

(4) paragraphs 1 to 3 shall not affect the right of the competent authorities of the requesting Member State to take action to stop or interruption of the limitation period, in accordance with national legislation.

(5) a local authority shall notify the applicant authority asked the other Member States for the actions that stop or interrupt the limitation period.

Expenses

Art. 269. (1) in respect of costs incurred in collecting or securing of the claim shall apply art. 240, para. 1.

(2) the expenses Incurred in connection with the local authority action requested request for mutual assistance shall not be subject to reimbursement by the requesting Member State.

(3) the local authority of the applicant State the requested State shall reimburse all expenses incurred as a result of the actions taken by him that have proved to be unfounded due to the non-existence of a claim or render the policy basis.

(4) When making collection creates particular difficulties, the costs of collection are in especially large size or is related to the fight against organised crime, on a case by case basis with the other Member State to negotiate special arrangements for reimbursement.

Presence and participation in the conduct of administrative proceedings

Art. 269 x (1), in agreement with the competent authorities to carry out the mutual assistance of another Member State may be authorized contracts officials to be present at the conduct of administrative proceedings, as well as to assist the relevant authorities in legal proceedings carried out in the territory of the Member State.

(2) provided that it is permitted under national law, the agreement may provide for the possibility of officials authorised by the Member State to question individuals, as well as to have access to any information relating to the implementation of mutual assistance.

Disclosure of information

Art. 269. (1) any information received or provided under this chapter constitutes a tax and insurance information for the purposes of this code.

(2) the information referred to in para. 1 can be used in connection with judicial or administrative proceedings instituted in order to collect and/or secure claims according to art. 269 a, para. 1, as well as to establish and collect the required contributions.

(3) the information referred to in para. 1 can be used by the local authority requesting for purposes other than those referred to in paragraph 1. 2, after authorization by the requested authority of the other Member State.

(4) in cases where the requesting authority from another Member State so requests, use the information for purposes other than the purposes for which it was provided, the information can be used after authorisation from the local requested authority subject to the provisions of this code.

(5) access to information under para. 1 can have the persons authorised by the authority for the accreditation of security at the European Commission, only when it is necessary for care, maintenance and development of the SSN network.

(6) in the event that the information received or information provided under paragraph 1. 1 can be useful to a third Member State, this information may be provided pursuant to this chapter after the permission of the State – the source of the information. Within 10 working days from the date of notification, the Member State – a source of the information may be relied on the provision of information to a third Member State.

(7) the information received pursuant to this chapter, may be used as evidence by all authorities to which it is provided.

Reporting


Art. 269 h. the competent authority referred to in art. 269 b, para. 1 or an official authorised by him shall transmit to the European Commission by 31 March each year, information concerning the number of requests received and dispatched under art. 269 c, para. 1 more Member States, the amount of claims received claims for the recovery of claims and the amounts recovered, as well as any other information that may be useful for the assessment of mutual assistance. "

§ 22. In the additional provisions the following amendments and additions:

1. In paragraph 1:

a) points 18 and 19 be amended thus:

"18." local "applicant authority within the meaning of title four, chapter twenty seven" a "unless otherwise specified, is the central contact point for the National Revenue Agency, respectively, liaison office or a Liaison Department established by the competent authority under art. 269 (b) make a request for mutual assistance in this code.

19. "local requested authority" within the meaning of title four, chapter twenty seven "a" unless otherwise specified, is the central contact point for the National Revenue Agency, respectively, liaison office or a Liaison Department established by the competent authority under art. 269 (b) to receive a request for mutual assistance from another Member State of the European Union. ";

(b)) that are 22 and 23:

"22." person "within the meaning of title four, chapter twenty seven" a "is:

(a) a natural person);

(b) a legal person);

in an unincorporated business);

(d) any other law) Association, regardless of its nature and form and whether it has legal personality, which owns or manages your assets and income, which are subject to any of the taxes in the scope of art. 269 a, para. 1, item 1.

23. "CCN Network" means the common platform based on the common communication network (CCN), developed by the European Union, for the transmission of any data by electronic means between competent authorities in the field of customs and taxation. "

2. § 2 (b):

"§ 2 (b). This code introduces provisions of Directive 2010/24/EC of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, duties and other measures (OB, L 84/1 of 31 March 2010). "

Transitional and final provisions

§ 23. Customer's open at the date of entry into force of this law the inspection proceedings under art. 114, para. 1 – 3, regardless of the date of their commencement, shall be reversed in the current row, but not later than five months after the entry into force of this law.

§ 24. (1) Uncompleted at the time of entry into force of this Act, proceedings for the implementation of mutual assistance in the collection of public revenue is apparent in the new order.

(2) procedural acts carried out on the implementation of mutual assistance in the collection of public revenue in the uncompleted at the time of entry into force of this law the proceedings retain its action.

(3) mutual assistance under this Act shall be carried out and for claims under art. 269 and arising prior to the date of its entry into force.

§ 25. The Executive Director of the national revenue agency within one month from the entry into force of this law shall determine by order the central liaison office under art. 269 b, para. 2, which carries out the contacts with other Member States in the field of mutual assistance, perform the functions of the respondent, respectively, requesting authority to the territory of the Republic of Bulgaria and the contacts with the European Commission.

§ 26. The law shall enter into force on 1 January 2012.

The law was adopted by 41-Otto National Assembly on 7 December 2011 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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