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 date of acceptance 23/02/2011 number/year Official Gazette 19/2011 Decree No 42

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 23 February 2011.

Issued in Sofia on 2 March 2011.

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Margarita Popova

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 of 2009 and no. 94 and 100 by 2010.)

§ 1. In art. 118 create al. 6 and 7:

"(6) any person referred to in paragraph 1. 1 making the deliveries/sales of liquid fuels from a commercial site, with the exception of delivery/sales of liquid fuels from a tax warehouse within the meaning of the law on excise duties and tax warehouses shall be required to forward the remote connection of the National Revenue Agency and data, which allow for the determination of the quantities available fuels in storage tanks at the premises for trade on liquid fuels.

(7) with 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. "

§ 2. In § 1 of the additional provisions that 37 is amended as follows:

"37." the tourist, "" hotelier "," tour operator "," travel agent "," basic tourist services "are those within the meaning of the law on tourism, whether the tour operator and the travel agent are registered pursuant to the law on tourism."

Transitional and final provisions

§ 3. (1) within three months of the entry into force of this Act, the Minister of finance sets the Ordinance under art. 118, para. (4) in accordance with it.

(2) the Minister of Finance shall set a time limit within which the persons under art. 118, para. 6 should align their activities in implementation of the remote connection in accordance with the requirements of the Ordinance under para. 1.

§ 4. In the law for the recovery of excess excise duty on used cars (SG. 98 of 2010) the following amendments and additions:

1. In art. 2 section 2 is amended as follows:

"2. the specified as the recipient in simultaneous mode the customs declaration for release for free circulation and end use, such as a taxable person in the chargeability conditions declaration under art. 76 d, para. 1 (OTM, SG. 44 of 2009) of the law on excise duties and tax warehouses or as a liable person in another document establishing liability for excise duty; ".

2. In art. 8:

(a)) in the Al. 5, the words "the decision under paragraph 1. 3 "shall be replaced by" decisions on al. 2 and 3 ", the word" given "is replaced by" served "and the word" its "is replaced by" them ";

(b)) is hereby set up al. 6:

"(6) the decision referred to in paragraph 1. 2 may appeal within 7 days of service to the Director of the Customs Agency, which shall take a decision within 14 days. The decision shall be served on the person within 7 days from the date of issue. "

3. In art. 11, para. 1 and art. 15, para. 2 the words "para. 2 "are replaced by" para. 3. "

§ 5. 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) make the following amendments and additions:

1. In art. 38 Al is created. 11:

"(11) with a final tax is levied by a member of the cooperative acquired taxable income from interest on loans to the cooperative."

2. In art. 46, para. 1 the words "art. 38, para. 5, 8 and 10 "shall be replaced by ' art. 38, para. 5, 8, 10 and 11 ".

3. In art. 65, para. 1 the words "art. 38, para. 10 "shall be replaced by ' art. 38, para. 10 and 11 ".

§ 6. 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 and no. 94 of 2010) in art. 189 (b) the following amendments and supplements shall be made:

1. In paragraph 8. 2 create item 5 and 6:

"5. the assets referred to in paragraph 1 do not replace existing assets;

6. assets under item 1, the farmer is not a recipient (beneficiary) under any of the following AIDS:

a) aid within the meaning of art. 107 (1) of the Treaty on the functioning of the European Union;

(b)) minimum aid within the meaning of Regulation (EC) No 1535/2007 of 20 December 2007 on the application of articles 87 and 88 of the Treaty establishing the European Community de minimis aid in the sector of the production of agricultural products (OB, L 337/35 of 21 December 2007);

in) financial assistance under the rural development programme;

(d)) any other public financial support from the national budget and/or from the budget of the European Union. "

2. Paragraphs 3 and 4 shall be repealed.

§ 7. 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 from 2010) following amendments and supplements shall be made : 1. In art. 24, para. 2, paragraph 3, after the words "electrical energy" a comma and add "by persons who have received a licence for the production of electricity, issued pursuant to the Energy Act".

2. In art. creates 32 al. 10:

(10) the provisions of para. 1, item 8 shall only apply to bioethanol, denatured in a special method, under conditions and by an order determined by the regulation for implementation of the law. "

3. In art. 48:

(a)) in the Al. 1 point 8 shall be replaced by the following:


"8. the names of the officials authorised to sign the electronic administrative documents and specimens of their signatures;"

(b)) in the Al. 2, item 14 Add "and electronic signature certificates."

4. In art. 51, para. 1, item 9, the word "accompanying" is replaced by "electronic".

5. In art. 57 in, al. 2, point 7, the words "/accompanying administrative documents" shall be deleted.

6. In art. 58A, al. 2, item 8 the words "accompanying administrative document" shall be deleted.

7. In art. 58 d, para. 1, item 5, the words "/the accompanying administrative documents" shall be deleted.

8. in chapter IV, section VI "movement of excise goods" with art. 67-73 is repealed.

9. in art. 74:

and in the text) before item 1 the words "on the accompanying administrative document or" shall be deleted;

b) points 1, 2 and 3 are repealed.

10. In art. 75 words "art. 67, item 4 and "and the accompanying administrative document"/"is deleted.

11. in art. 75 and al. 1 shall be amended as follows:

' (1) in the event of exceptional circumstances, where there is no message to obtain or release for export, a proof that the movement of excise goods under suspension of excise duty is over, may be presented in the form of endorsement by the competent authorities of the Member State of destination or of the Member State where the export declaration is made, that the goods have left the territory of the community. "

12. Article 76 shall be amended as follows:

"Art. 76. When the notice of receipt is received after the deadlines referred to in art. 74, an authorized warehousekeeper of dispatch or an authorized warehousekeeper, in which the tax warehouse or place of direct delivery gets filled goods – property of the holder of the system release for free circulation, the registered consignor or adjust the amount of excise duty payable arising as a result of the application of art. 74 during the tax period, which has received the notice of receipt, the order and manner established by the regulation for implementation of the law. "

13. in art. 83 is:

a) paragraph 3 is amended as follows:

"(3) a bond formed with cash deposit is accepted in Bulgarian Leva, as no interest shall be payable on it. ';

(b)) is hereby set up al. 4:

"(4) in the cases under art. 76 in, al. 4, when the person is an authorized warehousekeeper, the security may be established with a cash deposit or bank guarantee in accordance with customs legislation. "

14. In art. 87 para. 8 shall be amended as follows:

"(8) the chargeability conditions statement and may be submitted by electronic means under the conditions and by the order of the tax-insurance procedure code."

15. in art. 88, para. 4 Finally, after the words "by electronic means" insert "under the conditions and by the order of the tax-insurance procedure code."

16. In art. 90 a, para. 2 section 2 is repealed.

17. In art. 93, para. 4, after the words "tax warehouse" insert "(a) in the case of manual tagging and".

18. in art. 100 a, para. 1 the words "are not registration of registered under art. 96, para. 1 or art. 100, para. 1 of the law for value added tax and "are deleted.

19. in art. 113, para. 1, after the words "accompanying administrative document" is added "/electronic administrative document".

20. in art. 120:

(a)) in the Al. 1, after the words "art. 99, para. 1 "insert" 1 and 2 ";

(b)) in the Al. 2, after the words "art. 99, para. 2 "insert" item 1 and 3.

21. The law amending the law on excise duties and tax warehouses (SG. 95 of 2009) § 83 and 84 of the transitional and final provisions are repealed.

22. The law amending the law on excise duties and tax warehouses (SG. 94 of 2010) in the transitional and final provisions § 49 is created: "§ 49. The provision of art. 93, para. 6 shall not apply until 31 March 2011. "

§ 8. Initiated prior to the entry into force of this Act pursuant to chapter IV, section VI movements of excise goods under suspension of excise duty shall be reversed in the same order in the period to 31 March 2011.

§ 9. 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 and PCs. 98 of 2010.) make the following additions: 1. In art. 9 (b) creates a second sentence: "the appeal of the related acts are carried out on the same line."

2. In art. 128 establishes al. 6:

"(6) Issued a ticket, the fine is not paid voluntarily within 7 days from the date of issue shall be considered a final criminal Decree and shall be forwarded for collection."

3. transitional and final provisions § 4 b is created:

"§ 4 b. For ongoing and outstanding as at 31 December 2010, including proceedings for the establishment, provision and collection of local taxes, as well as the appeal of the related acts apply current row. "

§ 10. 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 and no. 94 of 2010) in § 9A of the transitional and final provisions the following additions :

1. In paragraph 8. 1 item 4 is created:

"4. in the case of re-registration in 2011 – the instruments for 2007, 2008, 2009 and 2010."

2. in the Al. 2 item 4 is created:

"4. in the case of re-registration in 2011 – the instruments for 2007, 2008, 2009 and 2010."

§ 11. The law shall enter into force on the day of its publication in the Official Gazette.

The law was adopted by 41-Otto National Assembly on 23 February 2011 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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