Fincomex - Publications

Publications

AMENDMENTS TO THE LOCAL TAXES AND CHARGES ACT EFFECTIVE AS OF 1 JANUARY 2015

In State Gazette No 105 from 19 December 2014 is promulgated Law for Amendment and Supplementation of the Value Added Tax Act. With the Law for Amendment and Supplementation have been adopted amendments to all of the tax acts, including to the Local Taxes and Charges Act (LTCA). The amendments to LTCA enter into force as of 1 January 2015 and could generally be presented as follows:...

AMENDMENTS OF THE VALUE ADDED TAX ACT effective from 1 January 2015

A Law for Amendment and Supplementation of the Value Added Tax Act was promulgated in State Gazette 105 from 19 December 2014 and State Gazette 107 from 24 December 2014. The major amendments are related to the changes in Directive 2006/112/EC with regard to telecommunication services, radio and television broadcasting service and electronically supplied services. Part of the provisions related to...

AMENDMENTS TO THE CORPORATE INCOME TAXATION ACT EFFECTIVE AS OF 1 JANUARY 2014 AND 1 JANUARY 2015

With the Law for Amendment and Supplementation of the Value Added Tax, promulgated in State Gazette issue No 105 from 19 December 2014 and the Law on the State Budget of Republic of Bulgaria for 2015, promulgated in State Gazette issue No 107 from 24 December 2014, have been adopted amendments to the Corporate Income Taxation Act (CITA). Part of the amendments to CITA related to the tax relieve...