Name of law
Act amending the Tax Procedure Code




Name Bill
A bill amending the Tax-Insurance Procedure Code





Date of adoption
02/02/2011



Number / year Official Gazette
14/2011








DECREE № 19 Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" The law amending the Tax Code, adopted by HLI National Assembly on February 2, 2011 | || Released in Sofia on February 8, 2011
President of the Republic, Georgi Parvanov
stamped with the state seal.
Minister of Justice Margarita Popova

Act amending the Tax Procedure Code (prom. SG. 105 of 2005 .; amend., SG. 30, 33, 34 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, pcs. 46, 52, 53, 57, 59, 108 and 109 of 2007, pcs. 36, 69 and 98, 2008 SG. 12, 32, 41 and 93 of 2009, pcs. 15, 94, 98, 100 and 101 of 2010)
§ 1. In art. 37 be made the following amendments:
1. A new paragraph. 7:
"(7) Upon written request of the director of the territorial directorate of the National Revenue Agency banks furnish the revenue authorities request access to documents submitted to the Bank of revised or checked face documents based on which credit is granted the person with the exception of documents containing bank secrecy. The Bank provides certified copies of the documents specified by the revenue authorities, with the exception of documents containing bank secrecy, documents contained in public records as well as those issued or countersigned by the National Revenue Agency. "
2 . Former para. 7 becomes para. 8.
§ 2. Article 77 is amended as follows:
"Notify termination, transfer and transformation of enterprise
Art. 77. (1) In case of cancellation of the sole proprietor of the trade register, and upon termination of a legal entity - a merchant transfers of undertakings under Art. 15 of the Commerce Act or transformation under Chapter Sixteen of the Commerce Act trader shall notify the territorial directorate of the National Revenue Agency at the headquarters of the trader before filing the application for registration of the circumstance subject to entering. Territorial Directorate of the National Revenue Agency issued the merchant certificate of notification within 60 days of receipt of the notification.
(2) The certificate of notification of the territorial directorate apply to imported at the Registry Agency application for entry and a condition for its consideration. "
§ 3. In art. 92, para. 2 eventually "or par. 2 ".
§ 4. In art. 112 new para. 3:
"(3) In awarding revision under par. 2 pt. 2 does not apply art. 8. "
§ 5. In art. 114, para. 1 a second sentence: "When the order for assignment of the audit is presented in accordance with Art. 143i, para. 2 deadline for implementation of the audit shall commence from the date of receipt of the notification effected by the competent authority of another Member - State of the Union. "
§ 6. In art. 122, para. 1 created item. 8:
"8. when audited or inspected person does not provide access to sites subject to control or accounting and / or commercial data relevant to the proceedings, stored electronically. "
§ 7. A Art. 124a:
"Establishing a mandatory security contributions in special cases
Art. 124a. The provisions of Art. 122-124 shall apply accordingly and establishing mandatory contributions. "
§ 8. In art. 142 made the following amendments:
1. In para. 1 and 2, the number "100 000" is replaced by "500 000".
2. A par. 5:
"(5) When applying the special order under par. 1 to verify the reasons for tax relief under DTC, the payer of the income of foreign individuals or legal entities, which is obliged to withhold and pay final tax under the Law on income tax of individuals or the Law on Corporate Income Tax, declares to March 31 of next year the amount of income paid and provided tax relief. The declaration shall require the submission of a declaration in a form approved by the Executive Director of the National Revenue Agency territorial directorate where it is registered or subject to registration payer of income. "
§ 9. In art. 143l creates par. 6:

"(6) The information under par. 1 can also be used in criminal proceedings by persons and bodies which are competent to deal with issues related to the prosecutions with the consent of the competent authority sent information on the conditions under which consent is granted. "
§ 10. Art. 155 par. 1 is amended as follows:
"(1) The Arbitral Tribunal shall consider the appeal on the merits and issue a reasoned decision within 60 days of the expiry of the term of art. 146, respectively removal of irregularities in art. 145 or approval of the agreement under Art. 154. When a complaint is made by a licensed postal operator, upon written request of the applicant is issued a certificate of the date of its receipt in the directorate. "
§ 11. In art. 183 be made the following amendments:
1. In para. 2 t. 2 is repealed.
2. In para. 5 pt. 4 finally added "except for the obligations under effective audit acts." 3
. In para. 7 finally added "and entered into force audit acts."
4. In para. 8 pt. 4 the words "under par. 2 pt. 2 and 3 "are replaced by" under par. 2 pt. 3 ".
§ 12. In art. 185 be made the following amendments:
1. In para. 1 created item. 3:
"3. positive decision of the European Commission compatibility of the aid with the common market where such is required by the State Aid Act. "
2. In para. 4, first sentence finally put a comma and added "and the positive decision of the European Commission when such is required by the State Aid Act."
§ 13. In art. 195, para. 5 words "under Art. 78, para. 1 "is replaced by" pursuant to Art. 77, para. 1 and Art. 78, para. 1 ".
§ 14. In art. 205, para. 1 third sentence is deleted.
§ 15. In art. 206, para. 3 words "The court of registration" shall be substituted by "the Registry Agency".
§ 16. In art. 275, the first sentence after the words "not present" insert "or file" and then the words "under Art. 124, para. 3 "insert" or art. 142, para. 5 ".
§ 17. § 1 of the additional provisions be amended as follows:
1. In item. 16 in the letter "g" in the third sentence the words "40 percent" are replaced by "25 per cent".
2. Section 21 is amended as follows:
"21. "Rules for the coordination of social security systems" are the rules introduced by the regulations of the European Parliament and of the Council of the European Union for the coordination of social security systems and international treaties / agreements on social security / social security to which Bulgaria is country. "
Final provisions
§ 18. In the Trade Act (prom. SG. 48 of 1991 .; amend., SG. 25 of 1992, pcs. 61 103 1993 ., No. 63 of 1994, No. 63 of 1995, pcs. 42, 59, 83, 86 and 104 of 1996, pcs. 58, 100 and 124 of 1997, pcs. 21 39, 52 and 70 of 1998, pcs. 33, 42, 64, 81, 90, 103 and 114 of 1999, pcs. 84 of 2000, pcs. 28, 61 and 96 of 2002 pcs. 19, 31 and 58 of 2003, pcs. 31, 39, 42, 43, 66, 103 and 105 of 2005, pcs. 38, 59, 80 and 105 of 2006, pcs. 59 92 and 104 of 2007, pcs. 50, 67, 70, 100 and 108 of 2008, pcs. 12, 23, 32, 47 and 82 of 2009, pcs. 41 and 101 of 2010) make the following additions:
1. In art. 21 new paragraph. 3:
"(3) can not be procurator person declared bankrupt and a person who has been governor, member of the management or supervisory body of a company terminated due to bankruptcy in the past two years preceding the date of the decision declaration of bankruptcy, if unsatisfied creditors. "
2. In art. 57 shall be created item. 4:
"4. He was governor, member of the management or supervisory body of a company terminated due to bankruptcy in the past two years preceding the date of the declaration of insolvency, if unsatisfied creditors. "
third. In art. 141 new para. 8:
"(8) can not be governor person declared bankrupt or a person who has been governor, member of the management or supervisory body of a company terminated due to bankruptcy in the past two years preceding the date of the decision declaring bankruptcy, if unsatisfied creditors. "
§ 19. This Act shall enter into force on the day of its promulgation in the" Official Gazette ", with the exception of § 17 pt. 1, which comes into force from January 1, 2011
, the law was adopted by the 41 th National Assembly on February 2, 2011 and was affixed with the official seal of the National Assembly.
Chairman of the National Assembly Tsetska Tsacheva
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