Chapter One
(Amended, SG No. 103/1999, amended and supplemented, SG No. 109/2001,
No. 45/2002, No. 56/2002, amended, SG No. 119/2002)
GENERAL PROVISIONS
Section I
Local Taxes
Article 1. (1) (Redesignated from Article 1, SG No. 110/2007) The following local taxes shall accrue to the municipal budgets:
1. immovable property tax;
2. inheritance tax;
3. gift tax;
4. tax on onerous acquisition of property;
5. transport vehicle tax;
6. (repealed, SG No. 106/2004, new, SG No. 110/2007) licence tax;
7. any other local taxes as determined by statute.
(2) (New, SG No. 110/2007) The Municipal Council shall determine by ordinance the amount of the taxes covered under Paragraph (1) under the terms, according to the procedure and within the range established by this Act.
(3) (New, SG No. 110/2007) Where the Municipal Council has failed to determine the amount of the local taxes for the current year until the end of the last preceding year, the local taxes shall be collected on the basis of the amount effective at the 31st day of December of the last preceding year.
(4) (New, SG No. 110/2007) Changes in the amount and manner of determination of the local taxes, as adopted by the Municipal Council, shall be inadmissible in the course of the year.
Article 2. (Amended, SG No. 106/2004, effective 1.01.2006) Local taxes shall be paid in cash at the cash departments of the municipal administration, or cashlessly, by means of crediting the relevant bank account.
Article 3. Tax returns under this Act shall be submitted by the taxable persons or the legal representatives thereof in a standard form endorsed by the Minister of Finance, which shall be promulgated in the State Gazette.
Article 4. (1) (Amended, SG No. 106/2004, effective 1.01.2006, SG No. 100/2005, SG No. 105/2005, supplemented, SG No. 105/2006) Local taxes shall be assessed, secured and collected by municipal administration officers according to the procedure established by the Tax and Social Insurance Procedure Code. The written statements related to local taxes shall be appealed according to the same procedure.
(2) (Amended, SG No. 105/2005) Any delinquent taxes covered under this Act shall be collected with interest under the Interest on Taxes, Fees and Other State Receivables Act according to the procedure established by the Tax and Social Insurance Procedure Code.
(3) (New, SG No. 100/2005, amended, SG No. 105/2005) In the proceedings referred to in Paragraph (1), the municipal administration officers shall have the rights and obligations of revenue authorities.
(4) (New, SG No. 100/2005) The officers referred to in Paragraph (3) shall be designated by an order of the municipality mayor.
(5) (New, SG No. 100/2005, amended, SG No. 105/2005) The municipality mayor shall exercise the powers of a deciding authority under Article 152 (2) of the Tax and Social Insurance Procedure Code , and the head of the local revenue unit in the relevant municipality shall exercise the powers of a territorial director of the National Revenue Agency.
(6) (New, SG No. 100/2005, amended, SG No. 105/2005) The Executive Director of the National Revenue Agency shall issue methodological directions on the application of this Act.
(7) (New, SG No. 105/2005) The Municipal Council shall be the authority competent to defer and reschedule local taxes in the cases referred to in Item 2 of Article 184 (1) of the Tax and Social Insurance Procedure Code.
Article 5. (Amended, SG No. 100/2005, repealed, SG No. 110/2007).

Section II
Local Fees
Article 6. (1) Municipalities shall collect the following local fees:
(a) for disposal of household waste;
(b) for use of retail markets, wholesale markets, fairs, sidewalks, squares and street roadways;
(c) (Supplemented, SG No. 70/2004) for attendance at creches, provision of cooked take-away meals from baby-food kitchens, attendance at kindergartens, residence at public care homes, camps, dormitories, and use of other forms of municipal social services;
(d) for quarrying;
(e) for technical services;
(f) for administrative services;
(g) for lease of grave plots;
(h) visitor fee;
(i) (new, SG No. 87/2005) for dog ownership;
(j) (redesignated from Letter (i), SG No. 87/2005) other local fees as determined by statute.
(2) The (competent) Municipal Council shall set a price for any service provided or right granted by the municipality with the exception of such covered under Paragraph (1).
Article 7. (1) Local fees shall be determined proceeding from the necessary logistical and administrative expenses incurred on provision of the service.
(2) Fees shall be simple or proportional, and shall be payable by a cashless method, in cash, or in municipal revenue stamps within the time limits and according to the procedure established by this Act.
Article 8. (1) The (competent) Municipal Council shall determine the amount of the fees in conformity with the following principles:
1. recovery of the full amount of expenses incurred by the municipality on provision of the service;
2. creation of conditions for expansion of the services provided and for improvement of the quality thereof;
3. achievement of greater fairness in the determination and payment of local fees.
(2) A separate fee shall be determined for each distinguishable activity into which a service can be disaggregated.
(3) The amount of the fee may not recover the full amount of expenses incurred by the municipality for provision of a specific service should the (competent) Municipal Council resolve that this a protection of the public interest so dictates.
(4) In the cases where the amount of the fees does not recover the full amount of expenses incurred for provision of the service, the difference between the said expenses and the amount of the fees shall be for the account of municipal revenues.
(5) By the ordinance referred to in Article 9 herein, the (competent) Municipal Council shall establish the procedure according to which the persons who do not use a service during the relevant year or during a specific period of the said year shall be exempt from payment of the said fee.
(6) (Amended, SG No. 110/2007) The (competent) Municipal Council may exempt certain categories of persons from full or partial payment of specific types of fees according to a procedure established by the ordinance referred to in Article 9 herein.
Article 9. The (competent) Municipal Council shall adopt an ordinance on the determination and administration of local fees and prices for services.
Article 9a. (1) Local fees shall be collected by the municipal administration.
(2) (Amended, SG No. 106/2004, repealed, SG No. 100/2005).
(3) Revenues from local fees shall accrue to the municipal budget.
(4) (New, SG No. 105/2006) The competent Mayor shall authorize a rescheduling or deferral of liabilities for local fees to an amount not exceeding BGN 30,000 and subject to the condition that a rescheduling or deferral is requested within one year after the date of grant of the authorization.
(5) (New, SG No. 105/2006) The competent Municipal Council shall authorize a rescheduling or deferral of liabilities for local fees exceeding BGN 30,000 or for a period longer than one year.
Article 9b. (1) (Amended, SG No. 105/2006) Any delinquent fees shall be collected with interest under the Interest on Taxes, Fees and Other Such State Receivables Act according to the procedure established by the Tax and Social-Insurance Procedure Code .
(2) Fees receivable shall be ascertained by a written statement drawn up by the (competent) Municipality Mayor according to the procedure established by the Administrative Procedure Code.
(3) Any written statement ascertaining the receivable shall be appealable according to the procedure established by the Administrative Procedure Code.
(4) (Amended, SG No. 84/2003, repealed, SG No. 105/2005).
Article 9c. Where a municipal authority has been entrusted with the performance of an act or with the issuance of a document for which a stamp duty is charged, the fee charged shall accrue to revenue of the municipal budget.

Chapter Two
LOCAL TAXES
Section I
Immovable Property Tax
Article 10. (1) (Amended, SG No. 106/2004) Immovable property tax shall be levied on the buildings and lots located within the territory of Bulgaria, which are situate within the development limits of the nucleated settlements and the dispersed settlements, as well as the lots outside such development limits, which, according to a detailed plan, have the intended purpose under Item 1 of Article 8 of the Spatial Development Act.
(2) (New, SG No. 106/2004) No tax shall be levied on any lots occupied by streets, roads of the national and municipal road networks and the railway network, up to the delimiting building lines. No tax shall furthermore be levied on any lots occupied by water bodies constituting state and municipal property.
(3) (Supplemented, SG No. 109/2001, renumbered from Paragraph 2, SG No. 106/2004)) No tax shall be levied on agricultural land tracts and forests, with the exception of developed land in respect of the actually developed surface area and the adjoining ground.
(4) (New, SG No. 100/2005, amended, SG No. 105/2006) No tax shall be levied on any corporeal immovable whereof the assessed value does not exceed BGN 1,680.
Article 11. (1) The taxable persons shall be the owners of taxable corporeal immovables.
(2) (Supplemented, SG No. 153/1998, amended, SG No. 106/2004) The owner of a building constructed on a state-owned or municipal-owned lot shall furthermore be taxable in respect of the said lot.
(3) (Supplemented, SG No. 109/2001, amended, SG No. 36/2006) Should a real right of use have been created, the user shall be the taxable person.
(4) (New, SG No. 36/2006) In cases of concession, the tax liable person shall be the concessionaire.
Article 12. (1) Where the right of ownership or the limited real right to a taxable corporeal immovable vests in several persons, liability for tax shall apply to the said persons in proportion to the parts thereto appertaining.
(2) Any one of the co-owners of the property, and any one of the co- holders of the limited real right, as the case may be, may pay the tax on the entire property for the account of the rest.
Article 13. Tax shall be payable irrespective of whether the corporeal immovables are used or not.
Article 14. (Amended, SG No. 103/1999) (1) The owner of, or the holder of the limited real right to, any newly constructed or otherwise acquired property, as the case may be, shall notify the municipality exercising competence over the status of the property within two months after the said construction or acquisition by submission of a tax return for annual immovable property taxation.
(2) Upon alteration in any circumstance relevant to the assessment of the tax, the taxable persons shall notify the municipality according to the procedure and within the time limit established under Paragraph (1).
(3) (New, SG No. 102/2000) Upon acquisition of a property by succession, the tax return referred to in Paragraph (1) shall be submitted within the time limit referred to in Article 32 herein.
(4) (New, SG No. 119/2002) The tax return submitted by one co owner or user, as the case may be, shall benefit the rest of the co-owners or users.
Article 15. (1) In respect of any newly constructed building or part of a building, tax shall be due as from the commencement of the month next succeeding the month wherein the said building or part thereof was completed or when use thereof began.
(2) Upon transfer of a property, the transferee shall be liable for tax as from the commencement of the month next succeeding the month wherein the alteration in ownership or use occurred, unless the tax has been paid by the transferor.
Article 16. (1) (Amended, SG No. 103/1999, supplemented, SG No. 102/2000) Upon partial or complete destruction of a building, as well as upon change of the status of a corporeal immovable from non-taxable to taxable and vice versa, the taxable persons shall notify the municipality exercising competence over the status of the property according to the procedure and within the time limit established by Article 14 (1) herein.
(2) In the instances under Paragraph (1), the liability for payment of the tax shall terminate or arise, as the case may be, as from the commencement of the month next succeeding the month wherein the change occurred.
Article 17. (1) (Supplemented, SG No. 153/1998, amended, SG No. 103/1999, redesignated from Article 17 and amended, SG No. 102/2000, amended and supplemented, SG No. 109/2001, amended, SG No. 100/2005) Within two months after acquisition of any non-residential property or after creation of a right to use, as the case may be, any enterprise shall submit a declaration to the municipal administration exercising competence over the status of the said property, stating therein the type of property, the exact location thereof, the book value thereof and any other circumstances as shall be relevant to the assessment of the tax, as well as the amount of the tax due. Upon any change in the particulars as declared, a declaration shall be submitted within two months after the date of the said change.
(2) (New, SG No. 102/2000) In respect of any residential property, the persons referred to in Paragraph (1) shall submit a tax return according to the procedure and within the time limits established by Article 14 herein.
(3) (New, SG No. 102/2000, amended, SG No. 119/2002) In respect of any residential property referred to in Article 11 (2) herein, enterprises shall submit a declaration according to the procedure and within the time limits established by Article 14 (1) herein and, after communication of the assessed value by the municipal administration officer, shall state the said assessed value in the declaration referred to in Paragraph (1).
(4) (New, SG No. 102/2000) The tax shall be paid within the time limits established by Article 28 herein at the municipality exercising competence over the situs of the property according to the particulars as declared.
Article 18. (1) (Redesignated from Article 18, SG No. 153/1998, amended, SG No. 34/2000) The municipal administration officer shall verify the returns as submitted. The said authority may require additional information on the taxable property, to compare the particulars of the return with the books of account, plans, drawings and documents of title or use of the property and, when necessary, through surveying of the said property by the technical authorities.
(2) (New, SG No. 153/1998, amended, SG No. 34/2000) When requested by the municipal administration officers to provide any data and evidentiary material of property status (copies of maps and plans, computer models, registers and other such), the competent public financed services shall be obliged to provide anysuch data and material gratuitously within seven days.
(3) (New, SG No. 34/2000) Any data of the cadastre, coming under Paragraph (2), shall be provided under the terms and according to the procedure established by the Cadastre and Property Register Act.
Article 19. (1) The tax shall be assessed on the basis of the assessed value of the corporeal immovables covered under Article 10 (1) herein at the 1st day of January in the year wherefor the tax is due.
(2) (Repealed, SG No. 153/1998).
(3) (New, SG No. 119/2002, supplemented, SG No. 112/2003, amended, SG. No. 100/2005) Upon any modification of the assessed value of a property during the year, the tax shall be assessed on the basis of the new assessed value as from the month next succeeding the month of the modification. In the case of change by the Municipal Councils of the boundaries of the zones within the nucleated settlements and the categories of the country-house zones or of the nucleated settlements, the tax shall be assessed on the basis of the new assessed value as from the 1st day of January in the next succeeding year.
Article 20. (Amended, SG No. 109/2001) The assessed value of any corporeal immovables appertaining to individuals shall be determined by a municipal administration officer at rates according to Annex 2 hereto depending on the type of property, the location, space, structure and depreciation, and shall be communicated to the taxable persons.
Article 21. (1) (Supplemented, SG No. 153/1998, amended, SG No. 102/2000, SG No. 109/2001) The assessed value of any corporeal immovable appertaining to enterprises shall be the book value of the said property, and the assessed value of any residential property shall be the assessed value arrived at according to Annex 2 hereto.
(2) (New, SG No. 102/2000, amended, SG No. 109/2001) The assessed value of any corporeal immovable in respect whereof a right to use has been created in favour of an enterprise shall be the book value of the said immovable as shown in the balance sheet of the owner or the assessed value arrived at according to Annex 2 hereto and, in respect of residential property, the assessed value arrived at according to Annex 2 hereto.
(3) (New, SG No. 109/2001) The assessed value of any property referred to in Article 11 (2) herein, whereon any buildings of enterprises have been constructed, shall be arrived at rates according to Annex 2 hereto.
(4) (Renumbered from Paragraph (2), SG No. 102/2000, renumbered from Paragraph (3), SG No. 109 of 2001) Should accounting data be unavailable, the assessed value shall be determined by a municipal administration officer for the account of the taxable person. In such cases, the municipal administration officer may resort to the services of experts.
Article 22. (Amended, SG No. 110/2007) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax within a range of 1.5 to 3 per mile of the assessed value of the corporeal immovable.
Article 23. (Amended, SG No. 103/1999, SG No. 109/2001)
The amount of tax referred to in Article 14 (1) and (3) herein and in Article 17 (2) herein shall be determined by the municipal administration officer exercising competence over the situs of the corporeal immovable and shall be communicated to the taxable person or to a legal representative thereof.
Article 24. (1) The following shall be exempt from (immovable property) tax:
1. (supplemented, SG No. 153/1998) the municipalities, in respect of any immovables constituting public municipal property;
2. (supplemented, SG No. 153/1998) the State, in respect of any immovables constituting public state property, except where the immovable has been allocated for use to another person and said person is not exempt from tax;
3. (repealed, SG No. 153/1998);
4. the community centres (chitalishte);
5. the buildings owned by foreign states which house diplomatic missions and consular posts, on a basis of reciprocity;
6. (repealed, SG No. 153/1998);
7. the buildings appertaining to the Bulgarian Red Cross;
8. (amended, SG No. 153/1998, SG No. 119/2002) the buildings of the higher schools and the academies, used for teaching and scientific research;
9. the houses of worship appertaining to lawfully registered religious denominations in Bulgaria;
10. the parks, the sports grounds, the playgrounds and other such immovables for public use;
11. (repealed, SG No. 153/1998);
11a. (new, SG No. 109/2001) the buildings designated as cultural landmarks, where not used for a for-profit purpose;
12. the museums, the galleries, and the libraries;
13. (amended, SG No. 119/2002) the immovables which are directly used for the operation of public transport;
14. the farm buildings appertaining to agricultural producers and used for agricultural activities;
15. the temporary buildings servicing the construction of a new building or facility, until completion and commissioning of the said new building or facility;
16. (supplemented, SG No. 153/1998, repealed, SG No. 110/2007);
17. (new, SG No. 153/1998) the corporeal immovables whereof the ownership has been restituted by law and which are unusable, for a period of five years. The tax on any such immovables, which are used by the State, the municipalities, the public organizations of by commercial corporations wherein they hold a participating interest, including privatized commercial corporations, shall be due from the users;
18. (new, SG No. 18/2004, amended, SG No. 55/2007) the buildings which have been commissioned prior to 1 January 2005 and which have received a Category A certificate, issued according to the procedure established by the Energy Efficiency Act, as follows:
(a) for a period of 7 years reckoned from the year following the year of issue of the certificate;
(b) for a period of 10 years reckoned from the year following the year of issue of the certificate, if they apply also measures for utilization of renewable energy sources for production of energy for satisfying the needs of the building;
19. (new, SG No. 18/2004, amended, SG No. 55/2007) the buildings which have been commissioned prior to 1 January 2005 and which have received a Category B certificate, issued according to the procedure established by the Energy Efficiency Act, as follows:
(a) for a period of 3 years reckoned from the year following the year of issue of the certificate;
(b) for a period of 5 years reckoned from the year following the year of issue of the certificate, if they apply also measures for utilization of renewable energy sources for production of energy for satisfying the needs of the building.
(2) (Amended, SG No. 153/1998) Exemption under Items 1, 2, 4, 7, 8 and 9 of Paragraph (1) shall apply subject to the condition that the immovables are not used for a for-profit purpose unrelated to the core activity thereof.
(3) (New, SG No. 153/1998, repealed, SG No. 109/2001).
(4) (Renumbered from Paragraph (3) and amended, SG No. 153/1998, amended, SG No. 109 of 2001) Paragraphs (1) and (2) shall furthermore apply accordingly to any parts of properties.
(5) (New, SG No. 112/2003) In respect of any immovables referred to in Item 17 of Paragraph (17) the right of ownership whereof was restored prior to the 1st day of January 1999, the five-year period shall begin to run from the said date, and in respect of any such immovables the right of ownership whereof was restored after the said date, the said period shall begin to run from the month next succeeding the month of restoration.
Article 25. (1) A rate rebate of 50 per cent shall apply to the tax due on any immovable used as a main residence.
(2) (Amended, SG No. 119/2002) In respect of any immovable used as a main residence by a person who has lost between 50 and 100 per cent of the working capacity thereof, a rate rebate of 75 per cent shall apply to the tax due.
Article 26
(Amended, SG No. 153/1998, SG No. 103/1999, repealed, SG No. 102/2000).
Article 27. Any eligible person shall claim the rights thereof to exemption from tax or to enjoyment of a rate rebate by means of a tax relief submitted within the time limit under Article 14 (1) herein.
Article 28. (1) (Supplemented, SG No. 153/1998, amended, SG No. 102/2000) Immovable property tax shall be payable in four equal instalments within the following periods: from the 1st day of February to the 31st day of March, not later than the 30th day of June, not later than the 30th day of September, and not later than the 30th day of November in the year wherefor the tax is due.
(2) Any taxpayer, who or which prepays the amount of tax due for the whole year by the time limit for payment of the first instalment, shall enjoy a rate rebate of 5 per cent.
(3) (New, SG No. 100/2005) Upon transfer of a corporeal immovable or upon creation of rights in rem to a corporeal immovable, the tax due until the said transfer or creation, including for the month of the transfer or creation, shall be paid by the transferor or creator prior to the said transfer or creation.
(4) (Amended, SG No. 102/2000, supplemented, SG No. 109/2001, renumbered from Paragraph (3), SG No. 100/2005) Immovable property tax shall be credited to revenue of the budget of the municipality exercising jurisdiction over the immovable. The tax due from the concessionaire for an immovable located within the territory of more than one municipality shall be credited to revenue of the municipality whereof the territory shall contain the larger part of the said immovable.

Section II
Inheritance Tax
Article 29. (1) Inheritance tax shall be levied on the estate of any decedent Bulgarian citizen located within Bulgaria or abroad when devolved by legal or testamentary succession, as well as on the estate located within Bulgaria where so devolved by any decedent foreign citizen.
(2) The estate of any decedent stateless person shall be taxed as an estate of a Bulgarian citizen, should the said person have been permanently resident within the territory of Bulgaria.
Article 30. (1) A decedent's estate shall incorporate the movable and immovable things owned by the ancestor and the rights to any such things, as well as the ancestor's other property rights, receivables and liabilities at the time of the opening of the succession, save as otherwise provided by statute.
(2) Inheritance tax shall furthermore be levied on any property devolving directly on a third party in the event of death of the ancestor pursuant to a contract concluded by the ancestor.
(3) Paragraph (2) shall not apply if the contract was concluded to fulfil an obligation imposed by statute.
Article 31. (1) (Redesignated from Article 31, SG No. 106/2004) Liability for inheritance tax shall apply to the legal or testamentary heirs as well as to the legatees.
(2) (New, SG No. 106/2004) Inheritance tax shall not be paid by the surviving spouse and by the lineal heirs without restraint.
Article 32. (1) (Amended, SG No. 103/1999) Within six months after the opening of a succession, any taxable person covered under Article 31 herein or the legal representative thereof shall be obligated to submit a declaration to the municipality exercising competence over the last fixed abode of the ancestor or, should the ancestor have been domiciled abroad, to the municipality exercising competence over the situs of the larger part of the estate of the ancestor within Bulgaria.
(2) For any heir or legatee other than a spouse, descendant, parent, or sibling, the six-month time limit for submission of the declaration shall begin to run from the day of learning that the succession has opened.
(3) In respect of the estates of persons declared absent by the court, the declaration shall be submitted by the heirs apparent to the person declared absent at the time when the said person was last heard from. In such a case, the six-month time limit for submission of the declaration shall begin to run from the entry into possession.
(4) Where the heir is a person who has been conceived at the time of opening of the succession and was born living, the time limit under Paragraph (1) in respect of the legal representatives of any such person shall begin to run from the date of birth of the said person.
(5) Any declaration submitted in due course by one heir shall benefit the other heirs as well.
(6) In the declaration, the heirs shall itemize the decedent's estate as inherited by type, location and value.
(7) Any decedent's estate of which the taxable persons learn the time limit under the foregoing paragraphs has expired, shall be declared within one month after the day of learning about the estate. In such cases, the tax due shall be recalculated.
Article 33. (1) Any decedent's estate, with the exception of such exempt from tax, shall be identified and valued in lev terms at the date of the opening of the succession, as follows:
1. the corporeal immovables: at the assessed value arrived at according to Annex 2 hereto;
2. the foreign currency and precious metals: at the central exchange rate of the Bulgarian National Bank;
3. the securities: at fair market value or, where the fair market value cannot be established without considerable cost or difficulty, at face value;
4. (Amended, SG No. 109/2001, SG No. 45/2002) the transport vehicles: at the insured value;
4a. (New, SG No. 109/2001, repealed, SG No. 45/2002);
5. any other movable things and rights: at fair market value;
6. the enterprises or participating interests in commercial corporations or cooperatives: at fair market value or, where determination of the said value requires considerable expense or causes difficulties, according to accounting data.
(2) The liabilities of the ancestor shall likewise be valued according to the procedure established by Paragraph (1).
(3) Any rights and liabilities of the ancestor, which have not been established in terms of either legal grounds or amount, shall be declared but shall be valued and taken into consideration upon determination of the taxable estate being established in terms of legal grounds and amount. In such case, the tax due shall be recalculated.
(4) Upon request by a municipal administration officer or an interested party, the insurers shall issue a certificate of the insured value of the thing within seven days.
Article 34. The assets of the taxable estate as determined according to the procedure established by Article 33 herein shall be debited with the following items:
1. the liabilities of the ancestor at the time of opening of the succession, established in terms of legal grounds and amount, unless property exempt from inheritance tax is acquired against such liabilities; any payables to creditors, whereof the claims to the ancestors are extinguished by prescription and are unrealized within the six-month time limit under Article 32 herein, shall not be set off;
2. the rights and receivables transferred by the heirs in favour of the State or the municipalities according to the procedure established by the law within the six month time limit under Article 32 herein;
3. (Amended, SG No. 153/1998) the funeral expenses up to the amount of BGN 1,000;
4. any reliefs provided for by the law.
Article 35. (1) The taxable estate shall be divided into portions, and each heir shall be allocated a portion according to the procedure established by the Succession Act.
(2) The value of the legacies, valued according to the procedure established by Article 33 herein, shall be added or subtracted from the portions, as the case may be.
Article 36. (Amended, SG No. 106/2004, SG No. 110/2007) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax separately in respect of each heir or legatee, as follows:
1. applicable to siblings and the children of siblings: from 0.7 to 1.4 per cent per portion in excess of BGN 250,000;
2. applicable to any persons other than such referred to in Item 1: from 5 to 10 per cent per portion in excess of BGN 250,000.
Article 37. (Amended, SG No. 103/1999, SG No. 105/2005) The tax shall be assessed and shall be communicated to each legal or testamentary heir according to the procedure established by the Tax and Social Insurance Procedure Code.
Article 38. (1) The following shall be exempt from tax:
1. the estate of those who fell for the Republic of Bulgaria or in the line of duty, or who died in industrial accidents or natural disasters;
2. (supplemented, SG No. 109/2001, SG No. 119/2002) the estate settled on the State, the municipalities, the Bulgarian Red Cross, the lawfully registered religious denominations in Bulgaria, the community centres (chitalishte) and other legal persons which are not merchants, with the exception of the non-profit organizations designated for pursuit of private- benefit activities;
3. any ordinary household furnishings;
4. any small farm implements;
5. libraries and musical instruments;
6. any works of art whereof the author is the ancestor, any of the heirs or a lineal relative thereof up to any degree of consanguinity, or a collateral relative up to the fourth degree of consanguinity;
7. the ancestor's pensions payable;
8. the estates of Bulgarian citizens located abroad, in respect of which inheritance tax has been paid in the respective State.
(2) Should any two persons, of whom one is heir to the other, have died simultaneously or in immediate succession, no tax shall be due on the portion acquired by the deceased heir.
(3) Exemption under Items 3, 4 and 5 of Paragraph (1) shall apply only to lineal heirs, spouses, and siblings.
Article 39. Should any immovable property have devolved to the ancestor by succession, the decedent's estate shall include 40 per cent of the assessed value of the said property if acquired within one year prior to the death of the ancestor; 50 per cent, if acquired within two years prior to the death thereof, and 60 per cent, if acquired within three years prior to the death thereof.
Article 40. (1) (Amended, SG No. 103/1999) Inheritance tax shall fall due for payment within two months after service of the notice.
(2) Should the decedent's estate comprise the enterprise of a sole trader, participating interest in a general partnership, interests and shares representing more than 50 per cent of the capital of commercial corporations, the tax due may be paid within one year after the opening of the succession together with the legal interest, which shall begin to accrue upon the lapse of the two-month time limit referred to in Paragraph (1).
Article 41. (1) (Amended, SG No. 103/1999, supplemented, SG No. 102/2000) Sums held on accounts of decedents shall be paid to the heirs of holders upon presentation of a certificate issued by the municipality, certifying that the said sums have been declared in the inheritance tax return and the tax has been paid. Should the tax be not paid, the said tax shall be withheld and credited to the account of the competent municipality within one month after presentation of a document on the amount of the tax due, and the heirs shall be paid sums up to the amount of the balance on the account of ancestor.
(2) Paragraph (1) shall furthermore apply to payment of indemnities on a contract for life insurance, concluded by the ancestor in favour of third- party beneficiaries.
(3) (Amended, SG No. 103/1999) The transfer of any registered shares and other securities which appertained to decedent persons or to persons who have been declared absent shall be executed proceeding from a certificate issued by the municipality exercising competence over the place of opening of the succession, certifying that the said securities have been declared in the inheritance tax return and the inheritance tax due has been paid.
Article 42. (Amended, SG No. 103/1999, repealed, SG No. 100/2005).
Article 43. (Amended, SG No. 103/1999) Any banks, insurance companies and other commercial corporations, as well as any other entities which are deposit keepers or obligors for securities, money or other property incorporated into a succession of which they know that it has opened, shall be obligated to transmit an inventory of the property to the municipality exercising competence over the place of opening of the succession prior to the payment, delivery or transfer of any such property.

Section III
Gift Tax and Tax on Onerous Acquisition of Property
Article 44. (1) Tax shall be levied on any properties acquired by donation, as well as on any onerously acquired corporeal immovables, limited real rights thereto, and motor vehicles.
(2) Any properties acquired gratuitously in any manner other than by donation, as well as any liabilities extinguished by remission, shall likewise attract a tax to the same amount as gift tax.
(3) (New, SG No. 112/2003, amended, SG No. 106/2004) Paragraph (1) shall not apply to any motor vehicles which have been imported into Bulgaria as new.
(4) (Renumbered from Paragraph (3) and supplemented, SG No. 112/2003) Paragraph (2) shall not apply should the transfer be effected to fulfil an obligation imposed by a law or in pursuance of an act of the Council of Ministers on gratuitous allocation of properties to investors under priority investment projects.
(5) (New, SG No. 106/2004) No tax shall be levied on any properties acquired by donation between lineal relatives and between spouses.
Article 45. (1) The tax shall be paid by the transferee of the property covered under Article 44 herein, and in the case of exchange, by the person acquiring the more valuable property, unless otherwise agreed. Should it be agreed that the tax is due by both parties, they shall incur solidary liability. Should the parties have agreed that the tax is due by the transferor, the other party shall stand surety.
(2) Where the transferee of the property is abroad, the transferor shall be liable for the tax.
Article 46. (1) The base for assessment of the tax shall be the assessed value of the property in lev terms at the time of the transfer.
(2) The property shall be valued as follows:
1. (Amended, SG No. 153/1998) corporeal immovables and limited real rights thereto: at the price agreed or at a price as set by a state or municipal authority or, should the said price be lower than the assessed value, at the assessed value arrived at according to Annex 2 hereto;
2. (amended, SG No. 109/2001, SG No. 110/2007) any other properties: according to the procedure established by Items 2, 3, 4 and 5 of Article 33 (1) herein.
(3) (New, SG No. 102/2000) The assessed value under Annex 2 in respect of any properties referred to in Item 1 of Paragraph (2) shall be arrived at proceeding from the particulars and characteristics contained in the declaration referred to in Article 14 (1) herein.
Article 47. (1) (Amended, SG No. 110/2007) Upon donation of property, as well as in the cases covered under Article 44 (2) herein, tax shall be charged on the assessed value of the transferred property in an amount determined by the Municipal Council by the ordinance referred to in Article 1 (2) herein as follows:
1. (amended, SG No. 106/2004, redesignated from Littera (b) and amended, SG No. 110/2007) from 0.7 to 1.4 per cent: applicable to donations between siblings and the children of siblings;
2. (amended, SG No. 106/2004, redesignated from Littera (c) and amended, SG No. 110/2007) from 5 to 10 per cent: applicable to donations between any persons other than the persons referred to in Littera (b) sic, must be Item 1 - Translator's Note.
(2) (Amended, SG No. 110/2007) Where property is onerously acquired, the tax shall be determined by the Municipal Council at a rate of 2 to 4 per cent of the assessed value of the transferred property, and in the case of exchange, of the assessed value of the more valuable property.
(3) Upon partition of property resulting in an increase of the portion held before the partition, tax shall be charged on the increment.
Article 48. (1) The following shall be exempt from tax:
1. any properties acquired by:
(a) the State and the municipalities;
(b) (supplemented, SG No. 153/1998) any Bulgarian public-financed health, educational, cultural and scientific research organizations, as well as any public care homes and care homes for orphaned and abandoned pre-school children;
(c) the Bulgarian Red Cross;
(d) (amended, SG No. 106/2004) the nationally representative organizations of people with disabilities and for people with disabilities;
(e) any funds providing relief to victims of natural disasters and financing the conservation and restoration of historical and cultural landmarks;
2. (amended, SG No. 106/2004) any donations for medical treatment of Bulgarian citizens, as well as of technical aids for people with disabilities;
3. (amended, SG No. 119/2002) any humanitarian donations to persons who have lost between 50 and 100 per cent of the working capacity thereof and to socially disadvantaged individuals;
4. (amended, SG No. 109/2001, supplemented, SG No. 105/2006) any donations for not-for-profit legal entities which receive subsidies from the central-government budget, and any not-for-profit legal entities, registered in the Central Register of Not-for-Profit Legal Entities designated for pursuit of public-benefit activities, in respect of any donations received and provided;
5. any customary gifts;
6. any property transferred gratuitously in fulfilment of an obligation arising under statute;
7. any donations in favour of community centres (chitalishte);
8. (amended, SG No. 28/2002) any properties acquired according to the procedure established by the Privatization and Post-privatization Control Act;
9. any non-cash assets contributed towards an allotment in the capital of a commercial corporation, a cooperative or a non-profit corporation;
10. (new, SG No. 112/2003) the foreign States in respect of acquisition of corporeal immovables: on a basis of reciprocity.
11. (new, SG No. 103/2005) any assistance provided gratuitously under the terms and according to the procedure established by the Financial Support for Culture Act.
(2) Should any property received under Paragraph (1) be transferred to third parties, the uncollected tax shall become due if it is proven that the transfer is not connected to attainment of the immediate objectives wherefore the respective organization, listed under Paragraph (1), has been established, or where the said objectives have been cited as ground for exemption from tax.
Article 49. (Amended, SG No. 103/1999, supplemented, SG No. 102/2000, amended and supplemented, SG No. 109/2001, SG No. 119/2002, amended, SG No. 112/2003) (1) The tax shall be paid at the municipality exercising competence over the situs of the corporeal immovable, and in the remaining cases, (at the municipality exercising competence over) the permanent address or the registered office of the taxable person, as the case may be. Any person who does not have a permanent address shall pay the tax according to the current address thereof.
(2) The tax shall be paid upon the transfer of the corporeal immovable, the limited real rights to a corporeal immovable and the motor vehicles.
(3) Upon gratuitous acquisition of property in cases other than such under Paragraph (2), the acquirers of property shall submit a return for taxation of the said property and shall pay the tax within two months after receipt.
Article 50. Judges, notaries, regional governors, municipality mayors and other public officials shall execute the transaction or the act whereby real rights are acquired, created, modified or terminated after ascertaining that the tax due under this Chapter has been paid.
Article 51. (1) (Amended, SG No. 103/1999, SG No. 36/2004) The recording offices shall notify the competent municipality of any transferred, created, modified or terminated real rights to corporeal immovables within seven days, and the Ministry of the Interior and the other competent authorities shall notify (the competent municipality) of any motor vehicles which have been registered, deregistered and suspended from operation within seven days.
(2) The time limit referred to in Paragraph (1) shall begin to run as from the day next succeeding the (day of) recording or registration, deregistration or suspension from operation of the transport vehicle, as the case may be.

Section IV
Transport Vehicle Tax
Article 52. Transport vehicle tax shall be levied on:
1. (amended, SG No. 112/2003) any motor vehicles registered for operation on the road network in the Republic of Bulgaria;
2. any ships recorded in the registers of the Bulgarian ports;
3. (amended, SG No. 109/2001) any aircraft recorded in the state register of civil aircraft of the Republic of Bulgaria.
Article 53. The tax shall be paid by the owners of the transport vehicles.
Article 54. (Amended, SG No. 103/1999) (1) (Redesignated from Article 54 and amended, SG No. 109/2001, amended and supplemented, SG No. 112/2003, SG No. 106/2004) The owners of transport vehicles shall declare the transport vehicles owned thereby to the municipality exercising competence over the permanent address or the registered office thereof, as the case may be, within two months after acquisition of any such vehicles. In respect of any transport vehicles, which have not been registered for operation within Bulgaria, the two-month time limit shall begin to run as from the date of registration of any such vehicles for operation. Upon acquisition of a transport vehicle by succession, the declaration shall be submitted within the time limit established by Article 32 herein.
(2) (New, SG No. 109/2001) Where the owners of transport vehicles have no permanent address or registered office, as the case may be, within the territory of Bulgaria, declarations shall be submitted to the municipality exercising competence over the (place of) registration of the transport vehicle.
(3) (New, SG No. 119/2002, amended, SG No. 105/2006) The owners of transport vehicles shall claim the right thereof to exemption from tax or to enjoyment of a rate rebate by means of a tax return submitted within the time limit under Paragraph (1). No such return shall be submitted in the event of theft or destruction of a transport vehicle.
(4) (New, SG No. 119/2002, amended, SG No. 105/2006) The municipal administration officer may require presentation of documents certifying facts and circumstances relevant to taxation. Upon theft or destruction of a transport vehicle, the taxable person shall present a document issued by a competent authority and certifying the relevant circumstance.
(5) (New, SG No. 119/2002) The tax return submitted by one of the co-owners shall benefit the rest of the co-owners.
(6) (New, SG No. 109/2001, renumbered from Paragraph (3), SG No. 119/2002) Where data on the year of manufacture of the road transport vehicle shall be unavailable, the year of the first registration thereof shall be treated as the year of manufacture.
(7) (New, SG No. 106/2004, supplemented, SG No. 105/2006) Upon submission of a declaration under Paragraph (1), the owner shall present a documentary proof of the tax paid upon acquisition of the transport vehicle declared, and in the cases referred to in Article 168 of the Value Added Tax Act, a document certifying remittance of the value added tax.
(8) (New, SG No. 100/2005, amended, SG No. 110/2007) Where the certificate of registration of the transport vehicles covered under Article 55 (7) herein does not state any data on the permissible maximum weight of the combination of transport vehicles, the permissible maximum weight of the combination of transport vehicles as designated by the manufacturer shall be stated in the declaration referred to in Paragraph (1).
Article 55. (Amended and supplemented, SG No. 153/1998, amended, SG No. 109/2001, SG No. 45/2002, SG No. 112/2003, supplemented, SG No. 106/2004, amended, SG No. 100/2005, SG No. 105/2006, SG No. 110/2007) (1) In respect of passenger cars, by the ordinance referred to in Article 1 (2) the Municipal Council shall determine the amount of tax in conformity with the engine power, adjusted by a coefficient depending on the year of manufacture, as follows:
1. up to 37 kW inclusive: from BGN 0.34 to BGN 1.02 per kW;
2. from 37 kW to 55 kW inclusive: from BGN 0.40 to BGN 1.20 per kW;
3. from 55 kW to 74 kW inclusive: from BGN 0.54 to BGN 1.62 per kW;
4. from 74 kW to 110 kW inclusive: from BGN 1.10 to BGN 3.30 per kW;
5. over 110 kW: from BGN 1.23 to BGN 3.69 per kW.
Depending on the year of manufacture, the tax shall be multiplied by the following coefficients:

Number of years since year of manufacture, incl. year of manufacture
Coefficient

More than fourteen years
1

Less than five and more than fourteen years inclusive
1.5

Up to five years inclusive
2.8

(2) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of passenger car trailers as follows:
1. cargo trailer: from BGN 5.00 to BGN 15.00;
2. camping trailer: from BGN 10.00 to BGN 30.00.
(3) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of mopeds at BGN 10.00 to BGN 30.00, and the amount in respect of motorcycles as follows:
1. up to 125 cm inclusive: from BGN 12.00 to BGN 36.00;
2. over 125 and up to 250 ccm inclusive: from BGN 25.00 to BGN 75.00;
3. over 250 and up to 350 ccm inclusive: from BGN 35.00 to BGN 105.00;
4. over 350 and up to 490 ccm inclusive: from BGN 50.00 to BGN 150.00;
5. over 490 and up to 750 ccm inclusive: from BGN 75.00 to BGN 225.00;
6. over 750 ccm: from BGN 100.00 to BGN 300.00.
(4) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of tracers on the basis of the total weight as follows:
1. up to 400 kg inclusive: from BGN 4.00 to BGN 12.00;
2. over 400 kg: from BGN 6.00 to BGN 18.00.
(5) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of buses depending on the number of seats as follows:
1. up to 22 seats, including the driver's seat: from BGN 50.00 to BGN 150.00;
2. over 22 seats, including the driver's seat: from BGN 100.00 to BGN 300.00.
(6) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of tax in respect of cargo trucks of up to 12 tonnes of legally permissible maximum weight at BGN 10.00 to BGN 30.00 per tonne of load-carrying capacity or fraction.
(7) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the tax in respect of truck tractors and trailer tractors depending on the permissible maximum weight of the combination of transport vehicles, of the number of axles and the type of suspension of the tractor, indicated in the certificate of registration of the tractor as follows:

Number of axles of the truck tractor/ trailer tractor
Permissible maximum weight of the combination of transport vehicles, indicated in the certificate of registration of the tractor
Tax (BGN)

equal or greater than
less than
driving axle/axles with pneumatic or pneumatic-equivalent suspension
other suspension systems of the driving axle or axles

(A) two axles
-
18
from 8 to 24
from 28 to 84

18
20
from 28 to 84
from 64 to 192

20
22
from 64 to 192
from 147 to 441

22
25
from 190 to 570
from 342 to 1,026

25
26
from 342 to 1,026
from 600 to 1,800

26
28
from 342 to 1,026
from 600 to 1,800

28
29
from 331 to 993
from 399 to 1,197

29
31
from 399 to 1,197
from 655 to 1,965

31
33
from 655 to 1,965
from 909 to 2,727

33
38
from 909 to 2,727
from 1,381 to 4,143

38
-
from 1,007 to 3,021
from 1,369 to 4,107

(B) three and more axles
36
38
from 640 to 1,920
from 888 to 2,664

38
40
from 888 to 2,664
from 1,228 to 3,684

40
-
from 1,228 to 3,684
from 1,817 to 5,451

(8) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of special-purpose construction vehicles (concrete delivery trucks, concrete pumps etc.), crane trucks, special-purpose trailers for transportation of heavyweight or oversize loads and other special-purpose automobiles, excluding electric buses, at BGN 50.00 to BGN 150.00.
(9) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of crane trucks of load-carrying capacity exceeding 40 tonnes, special-purpose trailers of load-carrying capacity exceeding 40 tonnes for transportation of heavyweight or oversize loads, at BGN 100.00 to BGN 300.00.
(10) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of tractors as follows:
1. from 11 kW to 18 kW inclusive: from BGN 5.00 to BGN 15.00;
2. over 18 kW and up to 37 kW inclusive: BGN 7.00 to BGN 21.00;
3. over 37 kW: from BGN 10.00 to BGN 30.00.
(11) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of any other self-propelled vehicles at BGN 25.00 to BGN 75.00.
(12) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of motor sleds at BGN 50.00 to BGN 150.00.
(13) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the tax in respect of cargo trucks of permissible maximum weight exceeding 12 tonnes depending on the permissible maximum weight, the number of axles and the type of suspension as follows:

Number of motor vehicle axles
Permissible maximum weight
Tax (BGN)

equal or greater than
less than
driving axle or axles with pneumatic or pneumatic-equivalent suspension
other suspension systems of the driving axle or axles

(A) two axles
12
13
from 30 to 90
from 61 to 183

13
14
from 61 to 183
from 168 to 504

14
15
from 168 to 504
from 237 to 711

15
-
from 237 to 711
from 536 to 1,608

(B) three axles
15
17
from 61 to 183
from 106 to 318

17
19
from 106 to 318
from 217 to 651

19
21
from 217 to 651
from 282 to 846

21
23
from 282 to 846
from 434 to 1,302

23
-
from 434 to 1,302
from 675 to 2,025

(C) four axles
23
25
from 282 to 846
from 286 to 858

25
27
from 286 to 858
from 446 to 1,338

27
29
from 446 to 1,338
from 708 to 2,124

29
-
from 708 to 2,124
from 1,050 to 3,150

Article 56. (Amended and supplemented, SG No. 153/1998. SG No. 109/2001, amended, SG No. 100/2005, SG No. 110/2007) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of tax in respect of:
1. ships recorded in the registers of small ships at Bulgarian ports and such recorded in the municipal registers for ships operated on the internal waters without contact with the Black Sea and the River Danube, excluding yachts and scooters: at BGN 1.00 to BGN 3.00 per gross ton or fraction;
2. ships excluding yachts, scooters, tug boats and push boats, recorded in the register of large ships at Bulgarian ports: at BGN 1.00 to BGN 3.000 per gross ton or fraction up to 40 gross tons inclusive, and at BGN 0.10 to BGN 0.30 per gross ton or fraction in excess of 40 gross tons;
3. jetski: at BGN 100.00 to BGN 300.00 per item;
4. yachts and motor cruisers: at BGN 20.00 to BGN 60.00 per gross ton or fraction;
5. scooters: at BGN 2.70 to BGN 8.10 per kilowatt;
6. tug boats and push boats: at BGN 0.14 to BGN 0.42 per kilowatt;
7. river-going non-self propelled navigation vessels: at BGN 0.50 to BGN 1.50 per ton deadweight.
Article 57. (Amended, SG No. 109/2001, SG No. 110/2007) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of tax in respect of civil aircraft as follows:
1. in respect of airplanes in service with a valid airworthiness certificate and in respect of helicopters: at BGN 20.00 to BGN 40.00 per ton of maximum take-off weight or fraction;
2. in respect of para gliders: at BGN 12.00 to BGN 24.00;
3. in respect of hang gliders: at BGN 12.00 to BGN 24.00;
4. in respect of powered gliders: at BGN 20.00 to BGN 40.00;
5. in respect of free balloons: at BGN 30.00 to BGN 60.00;
6. in respect of gliders: at BGN 30.00 to BGN 60.00.
Article 58. (1) The following transport vehicles shall be exempt from (transport vehicle) tax:
1. (Amended, SG No. 153/1998) any transport vehicles owned by state and municipal bodies and by public-financed organizations which enjoy special traffic privileges, as well as ambulances and fire trucks appertaining to other persons;
2. any vehicles owned by diplomatic missions and consulates, on a basis of reciprocity;
3. any vehicles owned by the Bulgarian Red Cross, where used for the purposes of the said organization;
4. (amended, SG No. 153/1998, SG No. 112/2003, SG No. 100/2005) any tricars or passenger cars owned by disabled persons who have lost between 50 and 100 per cent of the working capacity thereof, of an engine capacity not exceeding 1,800 cubic centimetres and engine power not exceeding 74 kW.
(2) (Repealed, SG No. 109/2001).
(3) Upon transfer of ownership of a transport vehicle, the new owner shall not pay the tax should the previous owner have paid the said tax for the time remaining until the end of the calendar year (wherein the transfer was effected).
(4) (New, SG No. 45/2002, amended, SG No. 105/2006) No tax shall be collected in respect of any transport vehicle which shall not be operated, subject to the condition that the owner of the said vehicle has surrendered the registration certificate and has presented a certificate of dismantling prior to the end of the last preceding year.
Article 59. (1) (Amended, SG No. 100/2005) A rate rebate of 50 per cent shall apply to the tax on passenger cars of engine power not exceeding 74 kW, equipped with operative catalytic converters.
(2) (Amended, SG No. 109/2001, SG No. 45/2002, SG No. 100/2005, SG No. 105/2006, SG No. 110/2007) A rate rebate of 50 per cent shall apply to the tax under Article 55 (5), (6), (7) and (13) herein in respect of buses, cargo trucks, trailer tractors and truck tractors equipped with low-emission engines satisfying the Euro 2, Euro 3, Euro 4 and Euro 5 standards.
(3) (Amended and supplemented, SG No. 109/2001, amended, SG No. 45/2002) A rate rebate of 10 per cent shall apply to the amount of tax arrived at according to the procedure established by Article 55 (5) herein in respect of buses operated in public carriage of passengers on Scheduled bus services in urban settlements and in sparsely populated mountain and border areas, which lines are subsidized by the municipalities, subject to the condition that the said buses are not used for other purposes.
Article 60. (1) (Transport vehicle) tax shall be payable in two equal instalments, not later than: the 31st day of March and the 30th day of September in the year wherefor the tax is due. Any taxpayer, who or which prepays the amount of tax due for the whole year by the time limit for payment of the first installment, shall enjoy a rate rebate of 5 per cent.
(2) (Amended, SG No. 112/2003, SG No. 106/2004) In respect of any transport vehicle acquired or registered for operation during a relevant current year, the tax shall be paid within two months after the day of acquisition or after the date of registration, as the case may be, in an amount equivalent to one-twelfth of the annual tax for each month remaining until the end of the year, including the month of acquisition or of the registration for operation, as the case may be.
(3) (Repealed, SG No. 109/2001).
(4) (Repealed, SG No. 109/2001).
(5) (Amended, SG No. 102/2000, SG No. 112/2003) In respect of any destroyed or stolen transport vehicle, the tax paid shall be refunded in proportion to the number of clear months remaining until the end of the year, reckoned from the month of occurrence, upon presentation of a (supporting) document issued by the relevant competent authority.
(6) (Amended, SG No. 105/2006) Payment of the tax shall be condition for compliance at the annual inspection of the transport vehicle.
(7) (New, SG No. 45/2002, repealed, SG No. 105/2006).
(8) (New, SG No. 45/2002, amended, SG No. 105/2006) In respect of any transport vehicle acquired in inoperable condition, the tax shall be paid according to the procedure and within the time limits established under Paragraph (2).
(9) (New, SG No. 112/2003) In any cases other than such provided for, upon change of any circumstance relevant to assessment of the tax, the tax liability shall be modified as from the beginning of the month next succeeding the month of occurrence of the change.
Article 61. (Amended, SG No. 109/2001, SG No. 112/2003) (Transport vehicle) tax shall be credited to revenue of the municipality where the owner of the transport vehicle, who has submitted the declaration, has his, her or its permanent address or registered office, as the case may be, and where no such declaration has been submitted and in the cases under Article 54 (2) herein, to revenue of the municipality where the transport vehicle has been registered.

Section V
(New, SG No. 109/2001, repealed, SG No. 106/2004)
Road Tax
Article 61a. (Amended, SG No. 6/2004, repealed, SG No. 106/2004)
Article 61b. (Repealed, SG No. 106/2004).
Article 61c. (Repealed, SG No. 106/2004).
Article 61d. (Amended, SG No. 6/2004, repealed, SG No. 106/2004)
Article 61e. (Amended, SG No. 112/2003, repealed, SG No. 106/2004)
Article 61f. (Supplemented, SG No. 112/2003, repealed, SG No. 106/2004)
Article 61g. (Supplemented, SG No. 112, repealed, SG No. 106/2004).

Section VI
(New, SG No. 110/2007)
Licence Tax
Article 61h. (New, SG No. 110/2007) (1) An annual licence tax shall be levied on any natural person, including a sole trader, who carries out any activity specified in Annex 4 hereto (licence activity), in respect of the income accruing from any such activity, provided that:
1. the turnover of the person for the last preceding year does not exceed BGN 50,000, and
2. the person is not registered under the Value Added Tax Act, with the exception of registration for intra-Community acquisition under Article 99 and Article 100 (2) of the said Act.
(2) In respect of the licence activity carried out, the persons referred to in Paragraph (1) shall not be taxed according to the procedure established by the Income Taxes on Natural Persons Act.
(3) The persons referred to in Paragraph (1) shall apply the provisions on taxes withheld at source and on taxation of expenses under Item 2 of Article 204 of the Corporate Income Tax Act.
Article 61i. (New, SG No. 110/2007) (1) Where, within twelve successive months, any one natural person has ceased to carry out a licence activity and/or has formed a new enterprise which carries out a licence activity, and the aggregate turnover of the said two enterprises exceeds BGN 50,000 for twelve successive months, Article 61k herein shall not apply to any such newly formed enterprise. In such a case, the newly formed enterprise shall be subject to taxation according to the standard procedure established by the Income Taxes on Natural Persons Act for the current tax year.
(2) Where, within the current tax year, the turnover of the person exceeds BGN 50,000 or the person registers under the Value Added Tax Act, the said person shall be taxed according to the standard procedure established by the Income Taxes on Natural Persons Act.
(3) In the cases under Paragraphs (1) and (2), the licence tax for the current year shall be payable until the end of the quarter preceding the quarter during which the circumstances referred to in Paragraphs (1) and (2) have occurred.
(4) In the cases under Paragraphs (1) and (2), the tax payable or remitted, as the case may be, shall be deducted from the annual tax liability according to the procedure established by the Income Taxes on Natural Persons Act.
(5) At the request of the person, the municipality shall issue a certificate of the amount of licence tax due, for which no fee shall be charged.
(6) Where, within the current tax year the person deregisters under the Value Added Tax Act, the said person shall be taxed according to the standard procedure established by the Income Taxes on Natural Persons Act for the entire tax year.
Article 61j. (New, SG No. 110/2007) (1) The Municipal Council shall determine the amount of the licence tax within the ranges according to Annex 4 hereto depending on the location of the establishment within the territory of the relevant municipality.
(2) The Municipal Council may determine a different amount of licence tax for one and the same activity in different nucleated settlements within the territory of the municipality, as well as in different zones within the territory of one and the same nucleated settlement. The nucleated settlements in the municipalities shall be zoned for the purposes of the licence tax by the ordinance referred to in Article 1 (2) herein.
(3) The Municipal Council shall determine the amount of the tax reckoning with the following criteria: location of the nucleated settlement/zone, type of nucleated settlement, considering whether the said settlement is of local or national importance, number of residents and size of the nucleated settlement/zone, economic importance of the nucleated settlement/zone, seasonal or permanent nature of the activity, state of economic affairs of the nucleated settlement.
(4) Where the licence activity is not carried out at an establishment or is not carried out from a fixed location, the permanent address of the person shall be treated as a location of the establishment for the purposes of determination of the amount of the licence tax.
Article 61k. (New, SG No. 110/2007) (1) A licence tax shall be due separately for each of the activities practised according to Annex 4 hereto.
(2) The persons who carry out a licence activity at more than one establishment shall be liable to tax for each establishment separately.
(3) Where the licence activity commences or ceases in the course of the year, with the exception of the activity specified in Items 1 and 2 of Annex 4 hereto, the tax shall be assessed in proportion to the number of quarters during which the said activity is carried out, including the quarter of commencement or cessation of the said activity.
(4) Where within any single licence activity, with the exception of the activities specified in Items 1 and 2 of Annex 4 hereto, any circumstance related to the determination of the tax changes in the course of the year, the amount of the tax until the end of the year, including for the quarter of the change, shall be determined on the basis of the amount of the tax determined conforming to the changes in the circumstances.
(5) Where within any single licence activity of those specified in Items 1 and 2 of Annex 4 hereto any circumstance changes in the course of the year and this leads to determination of the licence tax in a larger amount, the larger amount of the tax, as determined conforming to the changes in the circumstances, shall be due for the tax year.
(6) Any income accruing from any activity which is not specified in Annex 4 hereto shall be taxed according to the standard procedure established by the Income Taxes on Natural Persons Act.
Article 61l. (New, SG No. 110/2007) (1) The taxable persons who are subject to levy of a licence tax may enjoy tax relief in the following sequence:
1. any natural persons, including any sole traders, who have lost 50 per cent and more than 50 per cent of the working capacity thereof, which loss has been determined by an effective decision of a competent authority, shall enjoy a rate rebate of 50 per cent of the licence tax as determined if they carry out the activity in person and do not hire workers for the said activity throughout the tax year;
2. any natural persons, including any sole traders, who carry out more than one type of any licence activity of those specified in Items 1 to 36 of Annex 4 hereto through work done in person throughout the tax year, shall pay 50 per cent of the licence tax as determined for the relevant activity;
3. any natural persons, including any sole traders, who are pensioners and carry out a licence activity specified in Items 5, 6, 8 to 15, 18 to 20, 25, 27 to 29 and 31 of Annex 4 hereto, shall pay 50 per cent of the licence tax as determined if they carry out the activity in person and do not hire workers for the said activity throughout the tax year;
4. any persons who use the workplace for training of apprentices within the meaning given by the Skilled Crafts Act and who carry out a licence activity of the ones specified in Items 10, 12 and 13 of Annex 4 hereto, shall pay 50 per cent of the licence tax as determined for the relevant workplace; this rebate shall be enjoyable subject to the condition that a copy of the certificate on entry in the register of apprentices, issued by the competent regional chamber of skilled crafts, is attached to the return referred to in Article 61m herein.
(2) Notwithstanding Article 61k (4) herein, the tax relief referred to in Item 1 of Paragraph (1) shall be enjoyed for the entire tax year during which the loss of working capacity occurs or the validity of the decision expires.
Article 61m. (New, SG No. 110/2007) (1) Not later than the 31st day of January of the current year, the persons subject to levy of a licence tax shall submit a tax return completed in a standard form, declaring thereby, the circumstances pertaining to the assessment of the tax. In the cases of commencement of activity after the said date, the tax return shall be submitted immediately before commencement of activity.
(2) Any person, who submits the tax return referred to in Paragraph (1) on or before the 31st day of January of the current year and pays the full amount of the licence tax, as determined according to the circumstances as declared, on or before the same date, shall enjoy a rate rebate of 5 per cent.
(3) By a return referred to in Paragraph (1), the persons shall furthermore declare all changes in the circumstances pertaining to the assessment of the tax within seven days after occurrence of the relevant circumstance.
(4) The persons shall furthermore submit a tax return under Paragraph (1) on the occurrence of any circumstances referred to in Article 61i (1) and (2) herein during the relevant period. The tax return shall be submitted not later than at the end of the month next succeeding the month during which the circumstances referred to in Article 61i (1) and (2) herein have occurred.
Article 61n. (New, SG No. 110/2007) (1) The tax returns referred to in Article 61m herein shall be submitted in the municipality within the territory whereof the establishment whereat the licence activity is carried out is located, and where the licence activity is not carried out at an establishment or is not carried out from a fixed location, the said returns shall be submitted in the municipality where the natural person, including the sole trader, has his or her permanent address.
(2) Where the tax return of a non-resident natural person is submitted through an attorney-in-fact who has a permanent address in the country, the said submission shall be effected in the municipality where the said attorney-in-fact has his or her permanent address.
(3) Outside the cases referred to in Paragraphs (1) and (2), the tax return shall be submitted in Sofia Municipality.
Article 61o. (New, SG No. 110/2007) (1) The licence tax shall be remitted in four equal payments, as follows:
1. for the first quarter: on or before the 31st day of January;
2. for the second quarter: on or before the 30 the day of April;
3. for the third quarter: on or before the 31st day of July;
4. for the fourth quarter: on or before the 31st day of October.
(2) Where an obligation to remit the licence tax arises during the tax year, the portion of the tax due for the current quarter shall be remitted within seven days after the date of submission of the return referred to in Article 61m herein, and where a return has not been submitted, the said portion shall be remitted within seven days after expiry of the time limit for submission of the said return.
(3) The licence tax shall be credited to revenue of the municipality exercising jurisdiction over the establishment whereat the licence activity is carried out, and where the licence activity is not carried out at an establishment or is not carried out from a fixed location, the licence tax shall be credited to revenue of the municipality where the natural person, including the sole trader, has his or her permanent address. In the cases referred to in Article 61n (2) and (3) herein, the tax shall be credited to revenue of the municipality where the said attorney-in-fact has his or her permanent address or of Sofia Municipality, as the case may be.

Chapter Three
LOCAL FEES
Section I
Household Waste Fee
Article 62. (Supplemented, SG No. 153/1998) Household waste fee shall be charged for the services of collection, removal and safe disposal of household waste at sanitary landfills or similar waste disposal facilities, as well as for sanitation of the spatial development areas for public use in the nucleated settlements. The amount of the fee shall be determined according to the procedure established by Article 66 herein for each service separately: waste collection and waste removal; safe disposal of household waste at sanitary landfills or other facilities; sanitation of spatial- development areas for public use.
Article 63. (1) (Supplemented, SG No. 153/1998) A tipping fee for use of household waste disposal sites and/or for sanitation of spatial- development areas for public use shall be charged in respect of any corporeal immovables located outside the areas where the municipality has organized a collection and removal of household waste.
(2) (Amended, SG No. 153/1998) The boundaries of the areas and the type of the services provided under Article 62 herein in the relevant area, as well as the frequency of waste removal, shall be determined by an order of the (competent) municipality mayor and shall be made public on or before the 30th day of October in the year last preceding the year for which the fee is due.
Article 64. (1) (Amended, SG No. 119/2002, effective 1.01.2004) The fee shall be paid by the owner of the immovable or, where a real right of use has been created, by the user, according to the expenses as approved by the Municipal Council for the relevant year for each of the activities covered under Article 62 herein.
(2) (Amended, SG No. 109/2001, repealed, SG No. 119/2002, effective 1.01.2004).
(3) (New, SG No. 109/2001, repealed, SG No. 119/2002, effective 1.01.2004).
Article 65. (Amended, SG No. 153/1998, SG No. 103/1999, repealed, SG No. 119/2002, effective 1.01.2004).
Article 66. (1) (Supplemented, SG No. 119/2002, effective 1.01.2004) The fee shall be determined by resolution of the Municipal Council as an annual amount in each nucleated settlement, based on an approved cost estimate for each activity, inclusive of the necessary expenses for:
1. provision of receptacles for storage of household waste: containers, dust bins etc.
2. collection of household waste and transportation of the said waste to sanitary landfills or other facilities and installations for the safe disposal thereof;
3. (Amended, SG No. 109/2001) research, design, construction, maintenance, operation, closure and monitoring of sanitary landfills for household waste or other facilities and installations for safe disposal of household waste;
4. cleaning of street roadways, squares, driveways, parks and other spatial-development areas of settlements assigned for public use.
(2) (Repealed, SG No. 119/2002, effective 1.01.2005) The fee shall be collected by the tax administration.
(3) (New, SG No. 153/1998) Should the Municipal Council fail to determine an amount of the household waste fee for a relevant current year before the end of the last preceding year, the said fee shall be charged on the basis of the amount effective at the 31st day of December in the last preceding year.
(4) (New, SG No. 106/2004, repealed, SG No. 100/2005).
(5) (New, SG No. 109/2001, renumbered from Paragraph (4), SG No. 106/2004) Any approved cost estimate for determination of the expenses of municipalities referred to in Paragraph (1) shall be subject to examination by the National Audit Office.
Article 67. (1) (Redesignated from Article 67, SG No. 153/1998, amended, SG No. 109/2001, SG No. 119/2002, effective 1.01.2004) The amount of the (household waste) fee shall be determined in lev terms according to the quantity of household waste.
(2) (Redesignated from sentence two of Item 2, SG No. 153/1998, amended, SG No. 119/2002, effective 1.01.2004) Where the quantity of household waste, referred to in Paragraph (1), is unascertainable, the amount of the fee shall be determined in lev terms per user or as a proportion of a base as shall be determined by the Municipal Council.
(3) (New, SG No. 109/2001, amended, SG No. 119/2002, effective 1.01.2004) The amount of the fee determined depending on the quantity of household waste receptacles shall include the costs referred to in Items 1, 2 and 3 of Article 66 (1) herein.
(4) (New, SG No. 109/2001, amended, SG No. 119/2002, effective 1.01.2004) The fee for sanitation of the spatial-development areas for public use in the nucleated settlements shall be determined in lev terms or as a proportion of a base as shall be determined by the Municipal Council.
Article 68. (Amended, SG No. 119/2002, effective 1.01.2004) During the course of the year, it shall be inadmissible to revise the manner of determination and the amount of the household waste fee as adopted by the Municipal Council.
Article 69. (Amended, SG No. 119/2002, effective 1.01.2004)
(1) (Household waste) fee shall be payable according to a procedure established by the Municipal Council.
(2) The municipality shall notify the persons covered under Article 64 herein of the fees due therefrom for the relevant period and of the time limits for payment.
Article 70. (Repealed, SG No. 119/2002, effective 1.01.2004).
Article 71. (Amended, SG No. 153/1998) No fee shall be charged for:
1. (amended, SG No. 103/1999, SG No. 119/2002, effective 1.01.2004) household waste collection and household waste removal, where the service is not provided by the municipality;
2. sanitation of the spatial-development areas for public use: where the service is not provided by the municipality;
3. safe disposal of household waste and maintenance of sanitary landfills for household waste and other facilities for safe disposal of household waste: where no such are available.

Section II
Fees for Use of Retail and Wholesale Markets, Sidewalks, Squares,
Street Roadways, Fairs and Grounds Assigned to Other Uses
Article 72. Fees shall be charged for use of sidewalks, squares, street roadways, retail market places (whether open-air or roofed), wholesale markets, fairs, as well as ground assigned to other uses which constitute municipal property.
Article 73. (1) The fee shall be payable by natural and legal persons and shall vary by the zone wherein the grounds covered under Article 72 herein are located.
(2) The zones referred to in Paragraph (1) shall be designated by the Municipal Council.
Article 74. (Amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 75. (Amended and supplemented, SG No. 153/1998, amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 76. (Amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 77. (Amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 78. (Amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 79. (1) The fees shall be paid upon the issuance of a licence for the period specified in the said licence.
(2) Where the space is used for a period exceeding one month, the fees shall be paid on a monthly basis.
(3) (Repealed, SG No. 119/2002).
Article 80. The municipal authority, which has issued a licence for use of space, may revoke the said licence where the space is not used for the assigned purpose, where the space is not used by the licensed user, or where public needs so require.

Section III
Fees for Creches, Kindergartens, Public Care Homes, Camps and
Other Municipal Social Services
(Heading amended, SG No. 119/2002)
Article 81. (Amended, SG No. 153/1998, SG No. 119/2002) Monthly fees shall be charged from the parents or tutors of the attendees for attendance of creches and kindergartens.
Article 82. (Amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 83. (Amended, SG No. 109/2001, repealed, SG No. 119/2002).
Article 84. (1) (Amended, SG No. 153/1998, SG No. 119/2002) For attendance of schoolchildren's camps, a fee shall be charged per day in an amount as determined by the (competent) Municipal Council according to Articles 7, 8 and 9 herein.
(2) (Repealed, SG No. 119/2002).
(3) (Repealed, SG No. 119/2002).
Article 85. (1) (Amended, SG No. 153/1998, SG No. 119/2002) Any schoolchildren who use dormitories shall pay a monthly fee in an amount as determined by the (competent) Municipal Council according to Articles 7, 8 and 9 herein.
(2) (Repealed, SG No. 119/2002).
Article 86. (1) (Amended, SG No. 119/2002) Any user of municipal social services shall pay a monthly fee to an amount equivalent to the relevant actual upkeep per person.
(2) (Amended, SG No. 119/2002) The actual upkeep per person shall include the monthly costs of food, bedding and clothing, detergents and sanitary materials, food transportation costs, as well as the portion of the common costs of electric current and heat power, water supply, sewerage and household waste disposal, but excluding the donations, legacies and devices of any resident and non-resident natural and legal persons.
Article 87. (1) The fee due shall be deducted from the personal income of the resident or beneficiary.
(2) (Repealed, SG No. 119/2002).
(3) (Repealed, SG No. 119/2002).
(4) (Repealed, SG No. 119/2002).
(5) (Repealed, SG No. 119/2002).
Article 88. (Repealed, SG No. 119/2002).
Article 89. (Repealed, SG No. 119/2002).
Article 90. Any persons accommodated at private boarding homes or serviced by private schemes providing meals and domestic help at home, shall pay sums as contracted.
Article 91. (Amended, SG No. 153/1998, SG No. 109/2001, SG No. 119/2002) For accommodation at an alcohol detoxification establishment or premises, a fee shall be charged per day.
Article 92. (Supplemented, SG No. 153/1998) The fees under this Section shall be charged and collected by the office holders at the relevant establishments and shall be credited to revenue of the municipal budget not later than the 10th day of the month next succeeding the month wherefor such fees are due, and the fees under Article 86 herein, not later than the 25th day of the month next succeeding the month wherefor such fees are due.

Section IV
(Amended and supplemented, SG No. 71/1998, amended, SG No. 153/1998,
supplemented, SG No. 102/2000, amended, SG No. 109/2001, SG No. 56/2002)
Visitor Fee
Article 93. (1) (Amended, SG No. 94/2005) A fee shall be paid for use of a collective tourist accommodation establishment, a supplementary tourist accommodation or a hikers' chalet within the meaning given by the Tourism Act.
(2) (Amended, SG No. 119/2002) The proceeds from the visitor fee shall be credited to the on-budget account of the municipalities.
(3) (New, SG No. 112/2003, amended, SG No. 94/2005) The proceeds from the visitor fee from the collective tourist accommodation establishments, the supplementary tourist accommodations and the hikers chalets shall be expended according to a municipal programme for development of tourism, which shall be adopted annually, solely on:
1. construction and maintenance of the infrastructure servicing tourism within the territory of the municipality, including local roads connecting resorts with airports, railway stations and bus stations, as well as with cultural landmarks and historical heritage sites;
2. establishment of tourist information centres and arrangement of information services;
3. conservation, maintenance and development of green spaces;
4. sanitation and hygiene measures;
5. promotion at home and abroad of tourism establishments located within the territory of the municipality.
Article 93a. (1) The amount of the fee shall be determined by resolution of the Municipal Council not later than the 30th day of June in the last preceding year.
(2) Should the Municipal Council fail to determine the fee within the time limit established by Paragraph (1), the amount of the fee effective during the last preceding year shall continue in effect for the next succeeding year.
(3) (New, SG No. 112/2003) In the cases covered under Article 93 (1) herein, the Municipal Council shall determine the amount of the fee after advance consultation with the Municipal Tourist Board in the process of adoption of the annual programme for development of tourism.
Article 94. (Amended, SG No. 94/2005) The fee shall be paid by each person using a collective tourist accommodation establishment, a supplementary tourist accommodation or a hikers' chalet simultaneously with the payment for the service.
Article 95. (Repealed, SG No. 119/2002).
Article 96. (Repealed, SG No. 119/2002).
Article 97. (Amended, SG No. 119/2002, SG No. 94/2005) The fee shall be collected by the natural or legal persons who or which supply the service of overnight accommodation at a collective tourist accommodation establishment, a supplementary tourist accommodation or a hikers' chalet, and shall be credited to the on-budget account of the municipalities not later than the 15th day of the month next succeeding the month wherein the fee was collected.

Section V
Quarrying Fees
Article 98. Fees shall be charged for extraction of pit run, including such recovered from the bottom of water bodies.
Article 99. (1) The fees shall be charged from the natural or legal persons who or which extract the pit run.
(2) Any persons, who have been awarded a concession including extraction from the relevant deposit, shall not owe any fees under this Section.
Article 100. The fees shall be determined separately in respect of each type of material according to the gross output determined:
1. according to the production records mandatorily kept by each quarry;
2. according to the quantities specified in the temporary or one-time permit for extraction of pit run.
Article 101. (Amended, SG No. 119/2002) The amount of the fees shall be determined according to Articles 8, 8 and 9 herein:
1. (amended, SG No. 109/2001, SG No. 119/2002) in respect of bank sand and pit sand, gravel and ballast;
2. (amended, SG No. 109/2001, SG No. 119/2002) in respect of quartz sand used in glass-making and cutting sand;
3. (amended, SG No. 109/2001, SG No. 119/2002) in respect of sandy loam material used for manufacture of bricks, roof tiles and ridge tiles, interior and exterior plastering;
4. in respect of clay:
(a) (amended, SG No. 109/2001, repealed, SG No. 119/2002);
(b) (amended, SG No. 109/2001, repealed, SG No. 119/2002);
5. (amended, SG No. 109/2001, SG No. 119/2002) in respect of foundry sand;
6. (amended, SG No. 109/2001, SG No. 119/2002) in respect of rubble, crushed stone and mosaic of sedimentary, eruptive, erinaceous and other rocks;
7. (amended, SG No. 109/2001, SG No. 119/2002) in respect of common stones of calcareous sandstone, limestone, travertine, dolomite, marble, aragonite, coquinoid limestone, conglomerate etc. used for interior and exterior facing;
8. (amended, SG No. 109/2001, SG No. 119/2002) in respect of limestone, marl and calcite used for production of lime;
9. (amended, SG No. 109/2001, SG No. 119/2002) in respect of limestone, marl, and sandy loam material used for production of cement;
10. in respect of stone for manufacture of:
(a) (amended, SG No. 109/2001, SG No. 119/2002) paving blocks;
(b) (amended, SG No. 109/2001, SG No. 119/2002) rolls, millstones, grindstones and whetstones;
(c) (amended, SG No. 109/2001, SG No. 119/2002) baseboards, eaves, steps and other such of sandstone, trochoid, marl and other of sedimentary rocks;
(d) (amended, SG No. 109/2001, SG No. 119/2002) baseboards, eaves, steps and other such of granite, syenite, basalt, diorite, rhyolite, andensite and other of hard eruptive rocks;
(e) (amended, SG No. 109/2001, SG No. 119/2002) sidewalk flagstones and roof slabs.
Article 102. The fees shall be paid:
1. every month: in the cases referred to in Item 1 of Article 100 herein;
2. before extraction of the pit run in the cases referred to in Item 2 of Article 100 herein.
Article 103. (Supplemented, SG No. 102/2000) The fees shall be credited to revenue of the budget of the municipality exercising jurisdiction over the place of extraction of the pit run not later than the 15th day of the month next succeeding the moth of extraction.

Section VI
Technical Service Fees
Article 104. Fees shall be charged for technical services provided by the municipalities and covering activities in connection with regional and urban planning, architecture, construction, urban development, cadastre in settlement and extra settlement spatial-development areas.
Article 105. Technical service fees shall be charged from the natural and legal persons who and which benefit from the services, upon submission of the request.
Article 106. The central-government and municipal bodies, the public-financed organizations and the Bulgarian Red Cross shall be exempt from technical service fees.
Article 107. (Amended, SG No. 119/2002) The amount of technical service fees is hereby set as follows;
1. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a design plat for a corporeal immovable;
2. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a design plat for a corporeal immovable specifying the building development manner;
3. (amended, SG No. 109/2001, SG No. 119/2002) for re certification of design plats after the lapse of six months since the issuance thereof;
4. for marking of a building line and elevation:
(a) (amended, SG No. 109/2001, repealed, SG No. 119/2002);
(b) (amended, SG No. 109/2001, repealed, SG No. 119/2002);
5. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a certificate of facts and circumstances regarding regional and urban planning;
6. (amended, SG No. 109/2001, SG No. 119/2002) for certification of transcripts of documents and of copies of plans and the documentation appertaining thereto;
7. (new, SG No. 119/2002) for issuance of a permit for placement of movable amenities for retail trade: stalls, kiosks, booths and other such;
8. (new, SG No. 119/2002) for issuance of a building permit, an overhaul permit and a remodelling permit for existing buildings and premises therein.
Article 108. No technical service fees shall be charged for:
1. supplementation (correction) of an approved cadastral plan;
2. a letter to the court, petitioning the issuing of a writ of execution on claims under an effective appraisal;
3. certification of a construction work as unusable, a risk of spontaneous collapse, or harmful in terms of sanitation and hygiene, when the specialized commission ascertains the existence of such conditions;
4. condemnation of corporeal immovables for construction purposes and indemnification of the title holders;
5. modification and revocation of an effective order of condemnation and indemnification and reappraisal of a condemned immovable;
6. determination of indemnities for corporeal immovables adjoinable to a parcel of land regulated under a yard regulation plan and for physical infrastructure work;
7. provision of oral information on the cadastral, regulation and urban-planning status of corporeal immovables;
8. provision of advance information on matters concerning technical services.
Article 109. (1) The time limit for provision of technical services, which is not established by a statutory instrument, shall be set by resolution of the competent Municipal Council but may not be longer than one month.
(2) Upon delay beyond the time limit referred to in Paragraph (1), the amount of the fee due for the respective service shall be reduced by 1 per cent daily, reckoned from the first day of delay, but by not more than 30 per cent in aggregate of the full amount of the said fee.

Section VII
Administrative Service Fees
Article 110. (1) The following fees shall be charged for provision of registrar services:
1. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a certificate of heirship;
2. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a certificate of identity of names;
3. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a certificate of non-entry of a birth record or a death record;
4. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a replacement of a birth certificate, a civil marriage certificate, as well as for re-issuance of an abstract of a death record;
5. (amended, SG No. 109/2001, repealed, SG No. 119/2002);
6. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a certificate of marital status;
7. (amended, SG No. 109/2001, SG No. 119/2002) for issuance of a certificate of kinship;
8. (amended, SG No. 109/2001, SG No. 119/2002) for address registration and/or issuance of certificates of permanent or current address;
9. (amended, SG No. 109/2001, SG No. 119/2002) for authentication of an affidavit of invitation to a visit the Republic of Bulgaria of a foreigner;
10. (amended, SG No. 109/2001, SG No. 119/2002) for authentication of an affidavit of invitation to a private visit to the Republic of Bulgaria to a non-resident person whereof one or both parents are of Bulgarian descent;
11. (amended, SG No. 109/2001, SG No. 119/2002) for legalization of civil registration certificates intended for submission abroad;
12. (amended, SG No. 109/2001, SG No. 119/2002) for any other types of certificates issued as requested;
13. (amended, SG No. 109/2001, SG No. 119/2002) for transcripts of documents.
(2) No fee shall be chargeable for any of the following services:
1. entry of a birth record and issuance of an original birth certificate;
2. entry of a civil marriage record and issuance of an original civil marriage certificate;
3. entry of a death record and issuance of an abstract thereof;
4. any entries, supplementary entries and corrections in the civil registration records;
5. creation of tutorship and appointment of a curator;
6. keeping of the population register;
7. recording a change of name in the civil status register;
8. issuance of a survivor benefit certificate.
Article 111. (Amended, SG No. 109/2001, SG No. 119/2002) A fee shall be charged in respect of proceedings for accommodation of tenants, sale, exchange or creation of real rights in municipal corporeal immovables.
Article 112. (Amended, SG No. 119/2002) A fee shall be charged for issuance of a certificate of ownership as required for sale of cattle.
Article 113. (Amended, SG No. 109/2001, amended and supplemented, SG No. 119/2002, amended, SG No. 106/2004) (1) Fees shall be charged for issuance of permits and for practice of activities in amounts determined by the (competent) Municipal Council, in compliance with the following principles:
1. the amount of the fees shall be determined on the basis of the expenses incurred by the municipality for the handling of the documents and for verification of compliance with the requirements set for practice of the activity;
2. upon discontinuance of the operation of a distributive trade establishment, the municipality shall refund part of the annual fee in proportion to the period during which the activity is not performed;
3. in the case of seasonal work, the annual fee shall be paid in an amount proportionate to the period of performance of the said work.
(2) The following fees shall be collected under Paragraph (1):
1. an initial fee: for issuance of a permit for trade under Article 30 (1) of the Tobacco and Tobacco Products Act;
2. an annual fee: for verification of compliance with the requirements for practice of the following activities:
(a) trade in tobacco products under Article 30 (1) of the Tobacco and Tobacco Products Act;
(b) storage, keeping, seasoning and wholesale trade in grape products, alcohol, distillates and spirit drinks;
(c) retail trade in grape products, alcohol, distillates and spirit drinks;
(d) trade in spirit drinks at mass-catering and amusement establishments;
3. a daily fee: for a temporary stall for sale of grape products, alcohol, distillates and spirit drinks at fairs, local community festivals, corporate promotional campaigns and other such.
(3) In respect of the year of issuance of the permit or of commencement of practice of the activity, the annual fee shall be paid in the amount of one-twelfth of the annual fee for each clear month remaining until the end of the year, including the month of issuance.
(4) A person may not commence the relevant business prior to the issuance of a permit. A permit shall be issued upon presentation of a document certifying that there are no outstanding tax liabilities as well as other financial obligations to the municipality, whether declared or ascertained by a written statement of a competent authority at the date of issuance of the certificate.
Article 114. (Supplemented, SG No. 109/2001, amended, SG No. 106/2004) The initial fee referred to in Item 1 of Article 113 (3) herein shall be paid by the persons upon submission of the request for issuance of a permit, and the annual fee referred to in Item 2 of (Article 113) (3) shall be paid on or before the 31st day of January.
Article 115. (Repealed, SG No. 119/2002, new, SG No. 105/2006) A fee shall be paid for the issuance of certificates, where this is provided for in a law, and for certification of documents.

Section VIII
Dog Ownership
(Amended, SG No. 109/2001, repealed, SG No. 119/2002,
new, SG No. 87/2005)
Article 116. (Repealed, SG No. 119/2002, new, SG No. 87/2005) (1) For ownership of a dog, the owner shall pay an annual fee in the municipality within the territory whereof the said owner has his, her or its permanent address or registered office, as the case may be.
(2) The owners of dogs covered under Article 175 (2) of the Veterinary Practices Act shall be exempt from fee.
Article 117. (Repealed, SG No. 119/2002, new, SG No. 87/2005) Within three months after acquisition of a dog, the owner thereof shall submit a declaration to the municipality exercising jurisdiction over the permanent address or the registered office of the said owner, as the case may be.
Article 118. (Repealed, SG No. 119/2002, new, SG No. 87/2005) (1) The fee shall be paid annually, not later than the 31st day of March in the year wherefor the fee is due, or within one month after the date of acquisition of the dog, should the dog have been acquired after the 31st day of March. In respect of any dogs acquired during any current year, the fee shall be due in an amount equivalent to one-twelfth of the annual amount of the said fee for each month remaining until the end of the year, including the month of acquisition.
(2) The proceeds from the fees collected under Paragraph (1) shall be used for measures related to a reduction of the number of stray dogs.
Article 119. (Repealed, SG No. 119/2002).

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