Name of law
Law amending the Law on Local Taxes and Fees




Name Bill
Bill amending the Law on Local Taxes and Fees





Date of adoption
01/12/2010



Number / year Official Gazette
98/2010







DECREE № 327
Pursuant to Art. 98 pt. 4 of the Constitution of the Republic of Bulgaria
DECREE:
To be published in the "Official Gazette" Law amending the Law on Local Taxes and Fees adopted by HLI National Assembly on December 1, 2010
Released in Sofia on December 7, 2010
President of the Republic, Georgi Parvanov
stamped with the state seal.
Minister of Justice Margarita Popova

Law amending the Law on Local Taxes and Charges (prom. SG. 117 of 1997 .; amend., SG. 71, 83 105 and 153 in 1998, pcs. 103 of 1999, pcs. 34 and 102 in 2000, pcs. 109 of 2001, pcs. 28, 45, 56 and 119 of the 2002 issue. 84 and 112 of 2003, pcs. 6, 18, 36, 70 and 106 of 2004, pcs. 87, 94, 100, 103 and 105 of 2005, pcs. 30, 36 and 105 of 2006 . No.. 55 and 110 of 2007, pcs. 70 and 105 of 2008, pcs. 12, 19, 41 and 95 of 2009)
§ 1. In art. 1, para. 1 made the following amendments:
1. A new item. 7:
"7. tourist tax;".
2. Previous item. 7 becomes item. 8.
§ 2. In art. 4 made the following amendments:
1. Paragraph 2 is amended as follows:
"(2) unpaid on time taxes under this law together with interest at the Interest on Taxes, Fees and Other State Receivables. Forced collection is done by public contractors under the Tax and Social Insurance Procedure Code or by bailiffs under the Civil Procedure Code. "
2. In para. 3 is a second sentence: "Where the statutory instrument provided requirement to submit a certificate of art. 87, para. 6 of the Tax Procedure Code, for liability for taxes under this Act shall submit a certificate for liabilities for taxes to the municipality of residence, respectively seat of the debtor. "
Third. Paragraph 7 is amended as follows:
"(7) Competent authority for postponement and rescheduling of local taxes amounting to 100,000 Levs and subject to postponement or rescheduling is required within one year from the date of issuance of the permit is Mayor of the municipality, and in other cases a municipal council. "
§ 3. in art. 6 para. 1 letter "h" is repealed.
§ 4. In art. 9a par. 5 is amended as follows:
"(5) Permit for postponement or rescheduling of local taxes over 30 000 lev or for a period greater than one year shall be issued by the mayor after the decision of the municipal council." | || § 5. Article 9b is amended as follows:
"Art. 9b. Identification, securing and collection of local taxes under this Act shall be made in accordance with Art. 4 para. 1 - 5. "
§ 6. In art. 10 para. 4 is repealed.

§ 7. In art. 11 make the following additions:
1. In para. 2 finally added "or that part of it."
2. A par. 5:
"(5) property - state or municipal property is a taxable person to whom the property was given to management."
§ 8. In art. 14 be made the following amendments:
1. A new paragraph. 2:
"(2) Where the owner or the holder of a right, a plant in the declaration under par. 1 indicate the carrying amount and other circumstances relevant to the assessment of the tax. "
2. Former para. 2, 3 and 4 shall become par. 3, 4 and 5.
§ 9. Article 17 is repealed.
§ 10. In art. 18, the par. 4:
"(4) The National Revenue Agency electronically submit to the municipal administration within 14 days of receipt of request information on sites registered with fiscal devices."
§ 11. In art. 22 words "2.5 per thousand" are replaced by "4.5 per thousand."
§ 12. In art. 23 words "Art. 14, para. 1 and 3 and art. 17, para. 2 "are replaced with" Art. 14, para. 1 and 4 ".
§ 13. In art. 28 is amended as follows:
1. Paragraph 1 shall be amended as follows:
"(1) The real estate tax is paid in two equal installments within the following deadlines: 1 March to 30 June and 30 October of the year for which it is due."
2 . Paragraph 2 is amended as follows:
"(2) To those paid from March 1 to April 30 for the whole year is a discount of 5 percent."
§ 14. In art. 55 is amended as follows:
1. In para. 8 the number "150" is replaced by "250".
2. In para. 12, 'sleds in size from 50 to 150 lev "are replaced by" sleds and vehicles L7e category under the Law on Road Traffic in size from 30 to 150 lev. "
§ 15. In art. 60 be made the following amendments:
1. Paragraph 1 shall be amended as follows:
"(1) The tax on vehicles is paid in two equal installments within the following deadlines: 1 March to 30 June and 30 October of the year for which it is due. To those paid from March 1 to April 30 for the whole year is a discount of 5 percent. "
2. In para. 6 is a second sentence:
"Payment of the tax shall be certified by the presentation of issued or certified document from the municipality."
§ 16. In art. 61 m para. 1 p. 2 is amended as follows:
"2. individuals, including sole proprietors who perform personal work throughout the tax year two or three types of patent activity than those coming under. 1-36 of Annex № 4, pay patent tax for this activity, for which certain tax e with the • high rate; to carry out more than three relief activities not apply. "
§ 17. The second chapter is created Section VII:
"Section VII

Tourist tax Art. 61r. (1) The tourist tax is levied on overnight stays.
(2) Taxable persons are those offering accommodation.

(3) The persons under par. 2 import tax revenue in the budget of the municipality in which the means of shelter and accommodation facilities within the meaning of the Tourism Act.
(4) The tax must be disclosed separately in the document issued by the taxable person to person benefiting night.
(5) The persons under par. 2 submit a declaration form by 30 January of each year for taxation tourist tax for the preceding calendar year.
Art. 61C. (1) The Municipal Council determined in accordance with Art. 1, para. 2 amount of tax ranges from 0.20 lev to 3.00 lev for each night according to settlements in the municipality and the category of means of shelter and accommodation.
(2) The amount of tax due for the calendar month shall be determined by the number of provided accommodation for the month multiplied by the amount of tax under par. 1.
(3) tax due under par. 2 shall be paid by the taxpayers to the 15th day of the month following the month in which they are provided accommodation.
(4) When the sum of the tax under par. 2 for the calendar year is less than 30 percent of the tax set at full capacity for shelter or place of accommodation, the difference shall be paid by the taxpayer in the revenue budget of the municipality in which the shelter or site accommodation by March 1 of the following calendar year, regardless of whether the object is used.
(5) The difference under par. 4 is determined by the following formula:
P = (RDhPKhDh30 / 100) - DD,
where:
P is the difference for payment;
RD - the amount of tax under par. 1;
SC - full capacity the number of beds in shelters or accommodation for the calendar year;
D - number of days in the year;
DD - the sum of tax payable under par. 2 for the calendar year.
Art. 61 tons. Revenues from tourist tax is spent for activities under Art. 10, para. 2 of the Law on Tourism. "
§ 18. In art. 66, para. 1 p. 3 be amended as follows:
"3. research, design, construction, maintenance, operation, closure and monitoring of landfills or other installations or facilities for disposal, recycling and recovery of waste, including deductions under Art. 71a and 71f of the Law on waste management. "
§ 19. In Chapter III Section IV "Tourist tax" is repealed.
§ 20. In art. 123 made the following amendments:
1. In para. 1 the words "100 to 1,000 lev" is replaced by "500 to 3,000 lev."
2. Paragraph 2 is repealed. 3
. In para. 3 after the word "declare" insert "false".
§ 21. In art. 128 new para. 5:

"(5) minor administrative offenses under this law established in their performance can be imposed on offense fines from 10 to 50 lev For fine slip is issued which contains information about the identity of control authority and the offender, place and time of the offense violated provisions and fine. The slip is signed by the control authority and the offender that he agrees to pay the fine. The offender is given a copy to be able to pay the fine voluntarily. If the offender challenged offense or refuses to pay the fine for the violation an act for the establishment of administrative violation. "
§ 22. § 1 of the additional provision creates so. 34:
" 34. "Nights" are overnight stays in accommodation and accommodation facilities within the meaning of the Tourism Act. "
§ 23. In art. 3 of Annex № 2 "Standards for tax assessment of property" is amended as follows:
1. In para. 1 the word "application" is replaced by "request".
2. In para. 3:
a) in the first sentence the word "application" is replaced by "request";
B) the second sentence is amended as follows:
"When requesting a certificate of tax valuation of unfinished construction, shall be accompanied by written statement of the municipal (district) administration certifying the degree of completion of the work, not issued earlier than three months before the date of the request. "
§ 24. in Annex № 4, Chapter Two, section VI, ie. 21 after the word" videotape "insert" or records in electronic format. "
Transitional and Final Provisions
§ 25. (1) The municipal council determines the size of the real estate tax for 2011 to January 31, 2011 If in this period are not set new rates for 2011 . apply the amount of real estate tax in effect at December 31, 2010
(2) The municipal council determines the fee for municipal waste to 31 January 2011 when the municipal council has not taken a decision which determines the amount of the fee for municipal waste each borrower a fee in the amount of the absolute value of the previous year.
§ 26. (1) The municipal council shall determine the amount of tourist tax for 2011 to January 31, 2011
(2) The amount of tourist tax payable for January 2011 for means of shelter and accommodation facilities is determined as follows:
1. Category 1 star - 0.60 Levs per night;
2. 2 star - 0.80 Levs per night; 3
. 3 star - 1.00 Levs per night;
4. 4 star - 1.00 Levs per night;
5. 5 star - 1.00 lev night.
(3) The declaration of art. 61r, para. 5 does not feed provided for nights in 2010

§ 27. persons providing services accommodation in accommodation and accommodation facilities within two months of the entry into force of this Act provide a written statement with information on the number of beds in accommodation or the accommodation before categorizing body art. 52 of the Tourism Act. Minister of Economy, Energy and Tourism enter the data in the National Tourism Register of art. 58 of the Law on Tourism within March 31, 2011
§ 28. In 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 ., No. 12, 32, 41 and 93 of 2009, pcs. 15 and 94 of 2010) is amended as follows:
1. In art. 107, para. 3 third sentence is amended as follows:
"act may be issued automatically when establishing discrepancy between the declared data and data obtained from third parties and organizations, having exhausted the order of art. 103 and when no return is filed or obligation is not paid on time and not carried out revision. "
2. In art. 264 par. 2 is amended as follows:
"(2) Transfer of ownership of motor vehicles shall be made upon presentation of issued or certified by municipal document for tax paid on the vehicle under the local taxes and fees, as well as a written declaration by the transferor that no outstanding, enforceable obligations for other taxes, duties, mandatory social security contributions or other public duties related to the vehicle. "
§ 29. In the tourism Act (prom. SG. 56 2002 .; amend. pcs. 119 and 120 in 2002, pcs. 39 2004 pcs. 28, 39, 94, 99 and 105 of 2005, pcs. 30, 34, 80, 82 and 105 of 2006, pcs. 42, 53 and 80 in 2007, pcs. 31, 36 and 66 of 2008, pcs. 19 and 82 of 2009, pcs. 15 and 50 of 2010 .) is amended as follows:
1. In art. 10a para. 5 pt. 2 the words "tourist tax" is replaced by "tourist tax".
2. In art. 16 para. 2 t. 1 is amended as follows:
"1. tourist tax determined under the Act on Local Taxes and Fees; '. 3
. In art. 49 para. 4 is repealed.
4. In art. 53, para. 1, p. 7 the words "Art. 49, para. 1, 3 and 4 "shall be replaced with" Art. 49, para. 1 and 3 ".
5. In art. 64c, para. 1 and par. 2 pt. 4 the words "Art. 49, para. 3 and 4 "shall be replaced with" Art. 49, para. 3 '.
§ 30. This Act shall enter into force on 1 January 2011 with the exception of § 8, 9, 12 and § 20 pt. 2, which come into force from July 1, 2011
law was passed by 41st National Assembly on December 1, 2010 and is stamped with the official seal of the National Assembly.
Chairman of the National Assembly Tsetska Tsacheva
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