Name of law Law for amendment and supplement of the law for local taxes and fees Name of Bill a bill amending the law for local taxes and fees date of acceptance 25/11/2009 number/year Official Gazette Decree No 95/2009 384

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 and supplement of the law for local taxes and fees approved by HLI National Assembly on 25 November 2009.

Issued in Sofia on November 30, 2009.

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Margarita Popova

LAW

Amendment of the law for local taxes and fees (published, SG. 117 of 1997; amend. and Suppl., no. 71, 83, 105 and 153 of 1998 No. 103 of 1999, no. 34, 102 and 109 of 2000, issue 28, 45, 56 and 119 in 2002 and 84/112 since 2003, issue 6 , 18, 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 and St. 12, 19 and 41 of 2009.)

§ 1. In art. 4, al. 3 Finally, comma and add "(a) in proceedings under provision of tax liabilities – of public performers."

§ 2. In art. 10, para. the number 2520 "4" is replaced by "1680".

§ 3. In art. 17 al. 2 shall be amended as follows:

"(2) For residential and non-residential properties, on having the right of property, is accordingly established a limited property right of use, businesses submit declarations in accordance with the procedure and within the time limit under art. 14. "

§ 4. In art. 19 Al is created. 4:

"(4) paragraph 3, the first sentence shall not apply to non-residential properties, which are owned by companies or on which they established a limited property right of use."

§ 5. In art. 21, para. 1 the words "carrying value" are replaced by "the higher value between the accounting and tax assessment under annex 2".

§ 6. In art. 22 the words "from 0.5 to 2 per thousand" shall be replaced by ' from 0.1 to 2.5 per thousand ".

§ 7. In art. 24, para. 1 item 14 shall be repealed.

§ 8. In art. the following 44 amendments:

1. a new paragraph. 3:

"(3) unpaid tax on the acquisition of property is also due on acquisition of real estates and limited real rights on them barred."

2. the Previous para. 3, 4 and 5 shall become, respectively, al. 4, 5 and 6.

§ 9. In art. 46, para. 1 Finally a comma and add "and in acquiring — at the time of the Act, certifying the right of ownership, which is the subject of registration."

§ 10. In art. 47 the following modifications are made:

1. In paragraph 8. 1, item 2, the words "(b)" shall be replaced by "paragraph 1".

2. in the Al. 2, the words "of up to 2.6 1.3 per cent" shall be replaced by ' from 0.1 to 3 per cent.

§ 11. In art. 49, para. 2 Finally a comma and add "(a) in the cases under art. 44, para. 3 – at the time of the Act, certifying the right of ownership, which is the subject of registration. "

§ 12. In art. 54 the following modifications are made:

1. In paragraph 8. 3 the second sentence shall be deleted.

2. in the Al. 4 the second sentence shall be replaced by the following: "upon termination of registration of the vehicle the taxpayer shall submit a document from a competent authority."

§ 13. In art. 58 para. 4 shall be amended as follows:

"(4) For vehicles is cancelled the registration, tax is not due from the month following the termination of the registration. End-of-life vehicles, for which the Act provided for the obligation to transmit razkomplektuvane, tax is not due after the termination of their registration and presentation of the certificate of transmission for razkomplektuvane. "

§ 14. In art. 60 para. 5 is repealed.

§ 15. In art. 61 (l) the following amendments and supplements shall be made:

1. a new paragraph. 7:

(7) upon transfer of the enterprise of a sole proprietor and continue operating the acquirer due tax from the quarter, next quarter, and transfer the transferor – including for the quarter of the transfer, and for the activities referred to in paragraphs 1 and 2 of the annex No. 4. "

2. The current paragraph. 7 it al. 8.

§ 16. In art. 61 n, al. 3 creating the second sentence: "in the transfer of the enterprise of a sole proprietor declaration shall be filed by the transferor and the transferee, within 7 days from the date of the transfer."

§ 17. In art. 61 o Al is created. 4:

"(4) it is considered that the activity is not carried out by a permanent place in the year when the change of the location of the object from which the business is carried on, leads to a change in the amount of tax."

§ 18. In art. 64 para. 1 shall be amended as follows:

(1) the fee shall be paid by the persons under art. 11. "

§ 19. In § 1 of the supplementary provision t. 4 and 18 are repealed.

Transitional and final provisions

§ 20. (1) the Municipal Board shall determine the rates of tax on real estate and tax when acquiring property for 2010 to 31 January 2010 in the case that in this period have not set new dimensions, the 2010 tax rates apply, existing as at 31 December 2009.

(2) To determine the size of Pará. 1 tax when acquiring assets under art. 44 shall be determined on the basis of the rates in force at 31 December 2009.

(3) For 2010, the first installment of the tax under art. 28, para. 1 shall be submitted within a period from 1 March to 30 April. The full amount of the prepaid tax in that period makes the 5 percent discount.

§ 21. For the non-residential and non-residential property for property on which they established a limited property right of use, businesses submit declarations under art. 14 in the period to 30 June 2010.

§ 22. The law shall enter into force on 1 January 2010, with the exception of § 5, which shall enter into force on 1 January 2011.

The law was adopted by 41-Otto National Assembly on 25 November 2009 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

13104