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PUBLICATIONS

Supplementation regarding NRA Ruling No 24-00-7 dated 25.02.2010

Comments regarding NRA Ruling No 24-00-7 dated 25.02.2010

Obligation for declaring electronic address for correspondence with NRA

New requirements for the content of the written confirmation when performing intra-Community supply

Amendments to the Ordinance on the Balance of Payments Statistics in force as of 1 January 2010

Amendments to the Excise Duties and Tax Warehouses Act

Amendments to the social security and health insurance legislation in force as of 1 January 2010

Amendments to the Individuals Income Taxes Act in force as of 1 January 2010

Amendments to the Local Taxes and Charges Act in force as of 1 January 2010

Amendments to the Value Added Tax Act in force as of 1 January 2010

Amendments to the Corporate Income Taxation Act

Social benefits. Food vouchers

Expected Changes in Tax Legislation for 2010

Financial institutions after the amendments to the Credit Institutions Act

New Ordinance on the Establishment and Functioning of EORI-BG Register for Customs Purposes in force as of 1 July 2009

Developed practice of The National Revenue Agency related to the VAT treatment of warranty repairs

Important terms and deadlines related to deduction of input VAT for periods from 2007 and 2008

Amendments to the Excise Duties and Tax Warehouses Act in force as of 31 March 2009

Announcing Annual Financial Statements at the Commercial Register

Amendments to the social and health insurance in force as of 1 January 2009

Current Amendments in the Labour Code made in 2008

Amendments to the Local Taxes and Charges Act in force as of 1 January 2009

Amendments to the Value Added Tax Act in force as of 1 January 2009

Amendments in the Corporate Income Taxation Act in force as of 1 January 2009

Amendments to the Individuals' Income Taxes Act in force as of 1 January 2009

Amendments and Supplementations Act to the Excise Duties and Tax Warehouses Act in force as of 1 January 2009

Amendments in the Corporate Income Taxation Act - II in force as of 1 January 2009

Amendments to the Ordinance on Social Security of the Self-insured and the Bulgarian Citizens Working Abroad

Amendments to the normative provision, related to the obligations under the INTRASTAT system in force as of 1 January 2008

Amendments to the Excise Duties and Tax Warehouses Act and to the Provisions for Implementation of the Excise Duties and Tax Warehouses Act, in force as of 1 January 2008

Amendments to the Individuals` Income Taxes Act, in force as of 1 January 2008

Amendments in the Corporate Income Tax Act, Promulgated in December 2007

Amendments in the VAT Act effective as of 1 January 2008

Changes in the regulation for registration of traders according to the Commercial Register Act

Commentary on issues regulated by the Ordinance for the Structure and Organization of the Remuneration

Application procedure for the Income and Capital Double Tax Treaties during year 2007 in regard to non-residents

Advance payments under the Corporate Income Taxation Act during the year 2007

Actions to be Taken by the Enterprises on 1 January 2007 or Right After Date

Exception from the Statutory Numeration Starting “0000000001” Concerning Invoices, Issued After 1 January 2007

Requirements for the Tax Documents Imposed by Value Added Tax Act, Effective from 1 January 2007

Obligations under the Surplus Stocks of Agricultural and Sugar Products Act

New Ordinance on Procedure and Ways of Application of the Methods for Defining Market Prices

Commentary on the Law on Statistics of the Intra-Community Trade in Goods, in force as of 1 September 2006

Comments on the Law on Amendment and Supplementation of the Labour Code(published in State Gazette issue No 48 from 13 June 2006)

Amendments to the Individuals’ Income Taxation Act,in force as of 1 January 2006

New Regulation on determination of the conditions and procedure for providing employees with free food

Amendments in the social security and health insurance legislation, in force as of 1 January 2006

Comments on the Excise Duties and Tax Warehouses Act, in force as of 1 January 2006

Important: New standard forms of tax returns under Art. 14 LTFA and Art. 49 LTFA, and of a reference under Art. 57 IITA

Comments on the amendments of the Accountancy Act made by the Law on Amendment and Supplementation of the Corporate Income Tax Act

Comments on the amendments of the Corporate Income Taxation Act, in force as of 1 January 2006

The newly accepted Tax and Social Securities Procedure Code gives new treatment of the address where the entities shall be reached by the revenue authorities.

Commentary on certain issues concerning The Law on Fund Transfers, electronic payment instruments and payment systems and enactments regarding its application

Comments on the amendments of the Local Taxes and Fees Act in force from 1 January 2006

Comments on the Amendments and Supplementations to the Value Added Tax Act, effective after 1 January 2006

Important: Established practice concerning issuance of tax invoices for advance payments

Important: Deadlines for filing declarations relating to the selection of a manner of payment of garbage fee by the companies

Announcement: 30 June 2005 is the deadline for submitting claims to the National Social Security Institute (NSSI) for refunding the sum of the social aids paid by the securers till 30 December 2003

Comments on the amendments in the Accountancy Act related to the accounting standards applicable in the Republic of Bulgaria

Comments on the amendments to the Value Added Tax Act, effective from 1 January 2005

Announcement: The persons liable for payment of product fee under the Waste Management Law (WML) due to failure to achieve the targets by under of Art. 11, para 2 WML, were announced

Comments on the amendments of the Local Taxes and Fees Act in force from 1 January 2005

New Regulation on Business Trips and Specializations Abroad, adopted by virtue of Decree of the Council of Ministers No 115 of 3 June 2004

Comments on the Law on Amendment and Supplementation of the Labour Code (published in State Gazette issue No 52 from 18 June 2004)

Comments on the amendments in the Regulations on Application of the Value Added Tax Law, effective from 30 March 2004

Comments on the Ordinance on packaging and packaging waste and Decree № 137 of the Council of Ministers of 1999 in effect from 13 March 2004

Amendments to the Individuals’ Income Taxation Act, effective from 1 January 2004

Changes in the statutory social security and health insurance legislation, effective from 1 January 2004

Comments on the changes in the Excise Duty Act, effective from 1 January 2004

Comments on the amendments to the Local Taxes and Charges Act, effective from 1 January 2004

Comments on the amendments to the Value Added Tax Law, effective from 1 January 2004

Deadline expiring under the Law on Healthy and Safety Work Conditions

Issues related to the reporting and presentation of the tangible fixed assets in the financial statements for the year 2003

Comments on the Ordinance for determination and administration of the local charges and prices of services rendered by Sofia City Municipality adopted by means of Decision № 1 under Protocol № 4 of 10 December 2003

Annual closing of accounts for 2003 under Bulgarian National Accounting Standards (BNAS)

Comments on the more significant amendments in the Commercial Legislation occurred with the adoption of the Law on amendment and supplementation of the Commercial Act

New Regulation on the Order for Exercising the Rights of the State in Companies with State Participation in the Capital

Obligations of employers under the law on protection of personal data

The changes in social security July 2003

Undercapitalization of capital companies /OOD, AD and KDA/

New procedure for application of the Double Tax Treaties

Comments on the changes in the Regulation on Application of Excise Duties Act, effective from 11 April 2003

Comments on the changes in the Regulation on Application of Value Added Tax Law, effective from 31 March 2003

Amendments in relation to the taxation of income of individuals, effective from 1 January 2003

Comments on the Amendments of the Local Taxes and Charges Act

Significant changes in the corporate taxation in 2003

Comments on the changes in the Value Added Tax Law, effective from 1 January 2003

Comments on the Amendments in the Excise Duties Act

Important and urgent: Letter of the General Tax Directorate regarding application of provisions of the Local Taxes and Charges Act

New tax preference under Art. 61e of the Corporate Income Taxation Act effective from 1 January 2003

Changes in the social security and health insurance effective from 1 January 2003

Comments on the more substantial amendments effected in the Law on Public Offering of Securities after its amendment and supplementation from 25 June 2002 concerning the activities of the public companies

Comments on the Law on Amendment and Supplementation of the Labour Code and the newly adopted Regulation No 5 on the Contents and the Procedure for Sending the Notification under Art. 62, para. 4 of the Labour Code

Guidelines for applying international accounting standards in the accounting and reporting systems of the companies in Bulgaria. Tax aspects

Changes in the accounting legislation effective 1 January 2002 and the related open issues regarding the preparation of the financial statements based on Bulgarian Accounting Standards (BAS) for 2002

Latest amendments in the labour code

Latest amendments in the regulations on application of the value added tax law, effective 28 June 2002

Regime of work and stay of Foreigners in Bulgaria

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