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Bulgarian Local Taxes and Fees Act, part 2
Last update: 2008-08-22 04:55:16
Section IX
Grave Plots Lease
Article 120. (1) (Supplemented, SG No. 119/2002) A lump-sum fee for the lease of grave plots for a period exceeding eight years shall be charged as follows:
1. (amended, SG No. 119/2002) for a period of up to 15 years;
2. (amended, SG No. 119/2002) in perpetuity;
3. (amended, SG No. 119/2002) for use of family grave plots:
(a) (repealed, SG No. 119/2002);
(b) (repealed, SG No. 119/2002);
4. for undersize grave plots adjoined in accordance with the cemetery regulation plan: the proportionate part of the lease as set for the grave plot.
(2) A rate rebate of 50 per cent of the fees covered under Items 1 and 2 of Paragraph (1) shall apply to urn sites.
Article 121. The fees shall be collected by the competent offices of the municipality operating the landscaped cemetery. Section X
Fees for Physical Protection and Field Keeping of Agricultural
Properties
Article 122. (Repealed, SG No. 109/2001). Chapter Four
ADMINISTRATIVE PENALTY PROVISIONS
Article 123. (1) (Amended, SG No. 102/2000) Any person, who or which fails to submit a tax return under Article 14 herein in due time, or who fails to state or misstates any particulars or circumstances leading to underassessment of the tax or to exemption from tax, shall be liable to a fine of BGN 10 or exceeding this amount but not exceeding BGN 400 (if a natural person) or, if a legal person, to a pecuniary penalty of BGN 100 or exceeding this amount but not exceeding BGN 1,000, unless subject to a severer sanction.
(2) (Amended, SG No. 102/2000) Any manager and accountant of an enterprise shall be liable to a fine of BGN 20 or exceeding this amount but not exceeding BGN 200 for any failure to submit a tax return referred to in Article 17 herein in due time, as well as for stating untrue particulars which have led to underassessment of the tax.
(3) (New, SG No. 109/2001, amended, SG No. 119/2002) Any person, who or which shall declare any particulars and circumstances leading to reduction of or exemption from fee, will be liable to a fine of BGN 50 or exceeding this amount but not exceeding BGN 200 (if a natural person) or, if a legal person, to a pecuniary penalty of BGN 100 or exceeding this amount but not exceeding BGN 500.
Article 124. (1) (Amended, SG No. 153/1998) Any heir or legatee or a legal representative thereof, who fails to submit a declaration under Article 32 herein in due time, or who fails to declare or shall misdeclare any property acquired by succession, shall be liable to a fine of BGN 10 or exceeding this amount but not exceeding BGN 500.
(2) (Repealed, SG No. 153/1998).
(3) For any violation under Article 41 herein, the offenders shall be liable to a fine of BGN 20 or exceeding this amount but not exceeding BGN 20.
Article 125. Any party to an acquisition of property by gift or for a consideration, who conceals part of the price, shall be liable to a fine equivalent to double the amount of the tax due on the concealed part.
Article 126. (Repealed, SG No. 119/2002).
Article 126a. (New, SG No. 110/2007) (1) Any person, who fails to submit a tax return under Article 61m or who submits any such return past the due date, shall be liable to a fine not exceeding BGN 500, unless subject to a severer sanction.
(2) Any person, who fails to state or who misstates any particulars or circumstances under Article 61m a return leading to underassessment of a licence tax or to exemption from a licence tax, shall be liable to a fine not exceeding BGN 1,000, unless subject to a severer sanction.
Article 127. (1) (Redesignated from Article 127, SG No. 109/2001, amended, SG No. 119/2002) For any failure to comply with the provisions of this Act other than in the cases covered under Articles 123, 124 and 125 herein, the offenders shall be liable to a fine of BGN 20 or exceeding this amount but not exceeding BGN 200 (if natural persons) or, if legal persons and sole traders, to a pecuniary penalty of BGN 100 or exceeding this amount but not exceeding BGN 500.
(2) (New, SG No. 109/2001) Default on payment of any taxes and fees under this Act shall not be treated as an administrative infraction.
Article 128. (Amended, SG No. 103/1999) (1) (Amended, SG No. 109/2001, SG No. 119/2002, SG No. 112/2003, SG No. 100/2005) The written statements ascertaining any violations shall be drawn up by the municipal administration officers, and the penalty decrees shall be issued by the municipality mayor or by officials thereby authorized. authorized.
(2) (New, SG No. 119/2002, supplemented, SG No. 112/2003, repealed, SG No. 100/2005).
(3) (Amended, SG No. 109/2001, renumbered from Paragraph (2), SG No. 119/2002) The ascertainment of violations, the issuance, appeal against and execution of the penalty decrees shall follow the procedure established by the Administrative Violations and Sanctions Act.
(4) (New, SG No. 112/2003, amended, SG No. 100/2005) The proceeds from fines and pecuniary penalties under penalty decrees issued by a municipality mayors shall be credited in revenue to the municipal budget. SUPPLEMENTARY PROVISION
§ 1. Within the meaning given by this Act:
1. (Amended, SG No. 109/2001) "Enterprises" shall be the persons within the meaning given by the Accountancy Act.
2. "Main residence" shall be the corporeal immovable serving to satisfy the housing needs of the individual and the members of the family thereof during the predominant part of the year.
3. "Family" shall be the spouses, as well as the children thereof who have not attained the age of 18 years and who are not married.
4. "Agricultural producers" shall be natural or legal persons, who or which produce agricultural produce for sale on the market.
5. "Fair market value" shall be the price, net of taxes and fees, which would have been paid under the same terms for a similar corporeal immovable or another thing between persons who or which are not connected. The amount of rebate or reduction shall be excluded from the market value.
6. (Amended, SG No. 153/1998, SG No. 105/2005) "Connected persons" shall be the persons within the meaning given by Item 3 of § 1 of the Supplementary Provisions of the Tax and Social Insurance Procedure Code.
7. (Amended, SG No. 153/1998, supplemented, SG No. 109/2001) "Household waste" shall be waste resulting from the life activities of people at home, yards, and at office, social and public buildings. Waste from distributive- trade establishments and accessory handicraft activities, enterprises, recreational and entertainment establishments shall be subsumed under household waste where not having the nature of hazardous waste and where, concurrently, the amount or composition thereof will not impede their treatment with household waste.
8. "Bulky household waste" shall be the household waste which, on account of the size or weight thereof, cannot be deposited in the receptacles provided for deposition of household waste, or presents difficulty upon loading.
9. "Household waste receptacles" shall be garbage containers, dust bins and litter bins provided in public places wherein household waste is deposited, as well as polyethylene bags for separated collection.
10. "Scheduled bus lines" shall be the transport services performed along a fixed route and according to a fixed schedule.
11. "Personal income" shall be all income of individuals with the exception of:
(a) (amended, SG No. 119/2002, SG No. 112/2003) the assisted living supplement, paid to persons who have lost more than 90 per cent of the working capacity thereof and who are entitled to assisted living;
(b) the sums which the residents of public care homes receive as remuneration in occupational therapy;
(c) the target assistance granted by an act of the Council of Ministers;
(d) the humanitarian donations made to residents of public care home and beneficiaries of other forms of social services;
(e) (new, SG No. 119/2002) the lump-sum supplements paid to pensions by decision of the Council of Ministers.
12. (New, SG No. 109/2001, amended, SG No. 106/2004) "Adjoining ground", within the meaning given by Article 10 (3) herein, shall be the developed yard (the permissible building development as determined) excluding the developed surface area. In cases where no such ground has been determined according to the procedure required by the law, the developed surface area and the adjoining ground shall be presumed to equal 10 per cent of the surface space of the immovable.
13. (New, SG No. 109/2001, repealed, SG No. 45/2002).
14. (New, SG No. 109/2001, repealed, SG No. 106/2004).
15. (New, SG No. 119/2002) "Full amount of expenses" shall comprehend all expenses incurred by the municipality on provision of the services, including the relevant costs of: wages, salaries and social and health insurance contributions of the staff; cost of supplies, overhead costs, consulting; costs of management and control; costs of collection of the fee and other costs relevant to the formation of the amount of the fee, determined specifically by the Municipal Council.
16. (New, SG No. 119/2002) "Base" for assessment of the household waste fee shall be an objective parameter in value expression, on the basis of which the proportional fee is determined in per cent or per mille terms, or a physical parameter, on the basis of which the fee is determined per unit (e. g. BGN/person, BGN/cubic metre consumed water etc.).
17. (New, SG No. 119/2002) "Book value" shall be the value of the asset upon accounting recognition or the devalued/revalued value of the asset, where a valuation has been made after the initial accounting recognition.
18. (New, SG No. 112/2003) "Destroyed transport vehicles" shall be the transport vehicles accepted for dismantling and storage at the places designated for this, and the transport vehicles which are not subject to reconditioning.
19. (New, SG No. 112/2003, amended, SG No. 103/2005) "Insured value" of a motor vehicle shall be the market price at which another property of the same type and quality can be purchased in lieu of the insured property at the time of issuance of the certificate of the insured value of the thing.
20. (New, SG No. 112/2003) "Value assessed according to accounting data" under Item 6 of Article 33 (1) herein shall be the balance-sheet value of the assets net of the balance-sheet value of the liabilities of the enterprise.
21. (New, SG No. 106/2004) "Lots" shall be the lots as defined within the meaning given by Item 2 of § 5 of the Supplementary Provisions of the Spatial Development Act.
22. (New, SG No. 106/2004) "Motor vehicles imported as new", within the meaning given by Article 44 (3) of this Act, shall be the motor vehicles in respect of which the following conditions are simultaneously fulfilled:
(a) not more than six months have lapsed since the date of the initial registration thereof (including the initial registration abroad);
(b) the said vehicles have covered not more than 6,000 kilometres.
23. (New, SG No. 110/2007) "Turnover", for the purposes of levy of a licence tax, shall be the sum total of all sales (of output, goods, services and other sales) from economic activity effected during the year, less the value added tax and/or the excise duties, in the cases where the persons are registered under the Value Added Tax Act and/or are obligated to charge excise duty under the Excise Duties and Tax Warehouses Act.
24. (New, SG No. 110/2007) "Establishment", for the purposes of levy of a licence tax, shall be any place, premise and/or facility, including such in the open air, where an activity covered under Annex 4 hereto is carried out, including:
(a) collective tourist accommodation establishments and supplementary tourist accommodations;
(b) mass-catering and entertainment establishments;
(c) retail shops, open-air stalls, tables at markets, on pavements and in street roadways;
(d) studios, workshops and other premises, regardless of whether serving for other purposes as well or being part of an immovable property.
25. (New, SG No. 110/2007) "Workplace" shall be an adapted part of an establishment equipped for the performance of a specified type of activity or service by a single person.
26. (New, SG No. 110/2007) "Amusement arcade machines" shall be gambling slot-machines without prizes, intended for amusement and recreation, which allow a specified time for use or play on the machine for the price of a game.
27. (New, SG No. 110/2007) "Collective tourist accommodation establishments" and "supplementary tourist accommodations" shall be the respective tourism establishments referred to in Items 1 and 2 of Article 3 (3) of the Tourism Act.
28. (New, SG No. 110/2007) "Net selling space" shall be the space in the relevant distributive trade establishment, including the stands, which is accessible to customers.
29. (New, SG No. 110/2007) "Mass-catering and entertainment establishments" shall be the respective tourism establishments referred to in Item 3 of Article 3 (3) of the Tourism Act.
30. (New, SG No. 110/2007) "Refreshment bars, kiosks and caravans" shall be drinking establishments serving a limited range of mostly pre-packaged goods, cold and hot snacks, bakery products and sugar confectionery, beer, hot and soft drinks, and a limited range of alcoholic drinks.
31. (New, SG No. 110/2007) "Piece of equipment", in connection with the application of Item 35 of Annex 4 hereto, shall be each particular device (machine) which is used directly in the activity (a washing machine, an ironing press, a drying machine and other such). TRANSITIONAL AND FINAL PROVISIONS
§ 2. (1) (Amended, SG No. 103/1999) Any taxable person referred to in Article 11 herein shall submit a tax return on each corporeal immovable to the municipality exercising competence over the situs of the said property care of the municipality exercising competence over the place of residence of the said person not later than the 31st day of May 1998.
(2) (Amended, SG No. 103/1999) Any individuals, who have no place of residence within the territory of the Republic of Bulgaria, shall submit a tax return to the Sofia Regional Tax Directorate.
(3) Any individuals, who submit a tax return on or before the 31st of March 1998, shall enjoy an additional rate rebate of 5 per cent of the amount of the immovable property tax due for 1998.
§ 3. (1) (Amended, SG No. 83, SG No. 105/1998) Individuals shall pay the immovable property tax and the household waste fee for 1998 as follows: 50 per cent not later than the 30th day of September, 25 per cent not later than the 31st day of October, and 25 per cent not later than the 30th day of November.
(2) (Amended, SG No. 83, amended and supplemented, SG No. 105/1998) Any individuals who have paid the entire amount of the immovable property tax and household waste fee due for 1998 not later than the 30th day of September shall enjoy a rate rebate of 5 per cent. The same rate rebate shall apply to any individuals who have received a notice after the said date if they pay the entire amount of the immovable property tax and household waste fee within 30 days after receipt of the said notice. No penalty interest shall be chargeable within the same time period.
(3) The additional tax for 1998 shall be paid not later than the 30th day of November.
§ 4. This Act shall furthermore apply, if extending a more favourable treatment, in respect of any succession which has opened prior to the entry thereof into force, should a declaration have been submitted within the time limit established under Article 32 herein but no inheritance tax has been charged on the succession.
§ 5. In the Succession Act (promulgated in the State Gazette No. 22/1949; corrected in No. 41/1949; amended in No. 275/1950, No. 41/1985, No. 60/1992; (modified by) Constitutional Court Judgment No. 4/1996, (promulgated in) No. 21/1996; amended in No. 104/1996), there shall be inserted the following new Article 10a:
"Article 10a. Where there are several decedents and the sequence of the occurrence of death of each one of them is unascertainable, the older of any two such decedents shall be presumed to have predeceased the younger."
§ 6. In the Housing Associations Act (promulgated in the State Gazette No. 55/1978; amended in No. 102/1981, No. 45/1984, No. 75/1988, No. 46/1989, No. 21/1990, No. 60/1992 and No. 104/1996), § 4 of the Supplementary Provisions is hereby repealed.
§ 7. The Monuments of Culture and Museums Act (promulgated in the State Gazette No. 29/1969; amended and supplemented in No. 29/1973, No. 36/1979, No. 87/1980, No. 102/1981, No. 45/1984, No. 45/1989, Nos. 10 and 14/1990, No. 112/1995; (modified by) Constitutional Court Judgment No. 5/1996, (promulgated in) No. 31/1996; amended in No. 44/1996) shall be amended as follows:
1. In Article 25, the last sentence shall be deleted.
2. In Paragraph (1) of Article 29, the words "and local" in sentence one shall be deleted.
§ 8. In the State Property Act (promulgated in the State Gazette No. 44/1996; amended in No. 104/1996, Nos. 55 ?
§ 9. In the Notaries and Notarial Practice Act (promulgated in the State Gazette No. 104/1996), Paragraph (3) of Article 96 is hereby repealed.
§ 10. In Article 15 of the Tax Procedures Act (promulgated in the State Gazette No. 61/1993; amended in No. 20/1996 and No. 51/1997), a Paragraph (5) shall be inserted to read as follows:
"(5) In assessment of the tax liabilities, the tax base shall be rounded down to BGL 100 if the last two figures are smaller than '50' and rounded up if the last two figures are greater than '50'. The amount of tax shall be rounded up to BGL 10 if the last figure is smaller than '5' and rounded up if the last figure is greater than '5'."
§ 11. Upon issuance of a registration card of any motor vehicle, the Ministry of the Interior shall record the engine power in kilowatts (horse powers) in the said card.
§ 12. This Act shall enter into force on the 1st day of January 1998 and shall supersede the Local Taxes and Fees Act (promulgated in Transactions of the Presidium of the National Assembly No. 104/1951, corrected in No. 10/1952, amended and supplemented in Nos. 12 and 104/1954, No. 91/1957, No. 13/1958, Nos. 57 and 89/1959, Nos. 21 and 91/1960, State Gazette No. 85/1963, Nos. 1 and 52/1965, No. 63/1973, No. 87/1974, No. 21/1975, No. 102/1977, No. 88/1978, No. 36/1979, No. 99/1981, No. 55/1984, No. 73/1987, Nos. 33 and 97/1988, Nos. 21 and 30/1990, No. 82/1991, No. 59/1993, Nos. 40 and 87/1995; (modified by) Constitutional Court Judgment No. 3/1996, (promulgated in) No. 14/1996; amended in Nos. 20 and 37/1996; (modified by) Constitutional Court Judgment No. 9/1996, (promulgated in) No. 58/1996; amended in Nos. 89 and 93/1996, and No. 55/1997).
Act to Amend and Supplement the Local Taxes and Fees Act
Promulgated, SG No. 105/1998 (effective 8.09.1998) FINAL PROVISION
§ 2. This Act shall enter into force on the date of promulgation thereof in the State Gazette and shall apply to all payments of the immovable property tax and the household waste fee effective after the 1st day of September 1998.
Tax Procedure Code
Promulgated, SG No. 103/1999 (effective 1.01.2000) TRANSITIONAL AND FINAL PROVISIONS
§ 20. (1) Any judicial proceeding in the matter of a tax case, which has been instituted before the court and which is pending, shall be tried according to the procedure effective prior to the entry of this Code into force.
(2) Any pending cases under Article 83 (2) of the State Receivables Collection Act, which is hereby repealed, shall be tried according to the procedure established by Chapter 12a of the Code of Civil Procedure.
(3) Until adoption of rules of organization of the tax administration, the number and territorial competence of the tax directorates shall be determined by an order of the Minister of Finance which shall be promulgated in the State Gazette.
§ 21. The provisions of the Code of Civil Procedure shall apply, mutatis mutandis, to any cases unregulated by this Code.
Act to Amend and Supplement the Local Taxes and Fees Act
Promulgated, SG No. 109/2001 (effective 1.01.2002), amended, SG
No. 45/2002 (effective 1.01.2002)
§ 51. The particulars of the certificate of registration of any road transport vehicle shall be used for assessment of the road tax due by the owner of any transport vehicle referred to in Article 61c herein, which is registered for operation at the date of entry of this Act into force.
52. (Amended, SG No. 45/2002) The transport vehicle tax and the road tax for 2002 shall be paid in two equal instalments within the following periods: the first instalment, from the 1st day of June to the 31st day of August, and the second instalment, not later than the 31st day of October. 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 10 per cent.
§ 54. Upon acquisition or descent of a road transport vehicle prior to the 1st day of May 2002, the tax base shall be the insured value.
Act to Amend and Supplement the Tax Procedure Code
Promulgated, SG No. 45/2002 (effective 30.04.2002)
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§ 93. (1) Any fines imposed under Article 186 of the Road Traffic Act shall be collected according to the procedure established by the Tax Procedure Act.
(2) Any delinquent fines under tickets issued prior to the entry of this Act into force according to the procedure established by Article 186 of the Road Traffic Act shall be paid within six months after the entry of this Act into force at the tax subdivision exercising competence over the place of residence, without dispatch of a notice of voluntary compliance. After the lapse of the six-month time limit, the ticket issued shall be considered an effective penalty decree and the fine imposed shall be collected according to the procedure established by the Tax Procedure Code.
Tourism Act
Promulgated, SG No. 56/2002 (effective 1.10.2002) TRANSITIONAL AND FINAL PROVISIONS
§ 11. § 6, in respect of the provisions amending and supplementing the Local Taxes and Fees Act, shall enter into force on the 1st day of January 2003.
Act to Amend and Supplement the Local Taxes and Fees Act
Promulgated, SG No. 119/2002 (effective 1.01.2003) TRANSITIONAL AND FINAL PROVISIONS
§ 47. The household waste fee shall be collected by the tax administration authorities for a period of two years after the entry of this Act into force.
§ 48. (1) Not later than the 30th day of November 2003, the (competent) Municipal Council shall provide the competent tax administration authorities with information regarding the persons liable to pay a household waste fee and the sums due therefrom. The said information shall be provided in the form of an electronic document and in compliance with the requirements of the Electronic Document and Electronic Signature Act or in a standardized format on an electronic and paper-based data medium, endorsed by the Minister of Finance.
(2) In the event of failure to provide the information within the time limit established by Paragraph (1), the tax administration shall collect the fee from the taxable persons referred to in Article 11 (of the Local Taxes and Fees Act) in the amounts as determined by the (competent) Municipal Council and applying a base as effective at the 31st day of December in the last preceding year.
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§ 51. Within three months after the entry of this Act into force but not later than the adoption of the municipal budget, the (competent) Municipal Council shall adopt the ordinance referred to in Article 9 (of the Local Taxes and Fees Act). Until adoption of the said ordinance, the determination and administration of the fees shall follow the hitherto effective procedure.
§ 52. This Act shall enter into force on the 1st day of January 2003, with the exception of § 11, § 12, Item 1 of § 13, § 14, § 15, § 16, § 17 and § 18, which shall enter into force on the 1st day of January 2004, and of Item 2 of § 13, which shall enter into force on the 1st day of January 2005.
Act to Amend and Supplement the Code of Civil Procedure
Promulgated, SG No. 84/2003 FINAL PROVISIONS
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§ 18. This Act shall enter into force as from the day of promulgation in the State Gazette of the European Convention on Recognition and Enforcement of Decisions concerning Custody of Children and on Restoration of Custody of Children of 1980 and of the Hague Convention on the Civil Aspects of International Child Abduction, respectively, with the exception of § 2, 3, 4, 5, § 8 (in the part regarding Article 423a (1), § 12, 15, 16 and 17, whereas § 10 shall enter into force on the day of entry into force of the Act to Amend and Supplement the Code of Civil Procedure (State Gazette No. 105/2002).
Act to Amend and Supplement the Local Taxes and Fees Act
Promulgated, SG No. 112/2003 (effective 1.01.2004),
supplemented, SG No. 6/2004 (effective 1.04.2004)
TRANSITIONAL AND FINAL PROVISIONS
§ 20. The persons with disabilities, whereof the durably reduced working capacity has been established after attainment of the age required for acquisition of entitlement to contributory service and retirement-age pension or who have attained this age within the period fixed by the decision of the Territorial Medical Expert Board for Working Ability Certification (National Medical Expert Board for Working Ability Certification), shall enjoy the rights thereof under this Act for life regardless of the period fixed in the expert decision.
§ 21. (1) The tax administration authorities shall calculate, update and notify the persons referred to in Article 64 (of the Local Taxes and Fees Act) of the household waste fees owed thereby for 2004 and of the time limits for payment, together with the notices of the immovable property tax, in the cases where the methods for assessment of the said fees have not been changed.
(2) The notices referred to in Paragraph (1) shall have the status of a statement ascertaining the receivable under Article 9b (2) (of the Local Taxes and Fees Act) and shall be appealable according to the procedure established by the Administrative Procedure Code.
(3) In 2004, the receivables under any effective statements referred to in Paragraph (2) shall be collected by the tax administration according to the procedure established by the Tax Procedure Code.
§ 22. The household waste fee for 2004 shall be paid under the terms and within the time limits established by Article 28 (1) and (2) (of the Local Taxes and Fees Act).
§ 22a. (New, SG No. 6/2004) Any sums overremitted by taxable persons for transport vehicles under the hitherto effective version of Items 2, 3 and 4 of Article 61a (of the Local Taxes and Fees Act) for the period after the 1st day of April 2004 shall be subject to offset or refund by the tax administration according to the procedure established by Article 112 of the Tax Procedure Code.
Act to Amend and Supplement the Cadastre and Property Register Act
Promulgated, SG No. 36/2004
TRANSITIONAL AND FINAL PROVISIONS
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§ 62. Within three months time after the promulgation of this Act in the State Gazette, the entries under the name system shall be performed by the registry offices with the Recording Agency.
Act to Amend and Supplement the Local Taxes and Fees Act
Promulgated, SG No. 106/3.12.2004 (effective 1.01.2005)
TRANSITIONAL AND FINAL PROVISIONS
§ 21. Within three months after the entry of this Act into force, the owners of cargo trucks of legally permissible maximum weight exceeding 20 tonnes shall submit a declaration under Article 54 (1) (of the Local Taxes and Fees Act), stating therein the legally permissible maximum weight, the number of axles and the type of suspension of the transport vehicle.
§ 22. Any enterprises, which are obligated or which have elected to apply the International Financial Reporting Standards as from the 1st day of January 2005, shall submit declarations for the said year under Article 17 (1) (of the Local Taxes and Fees Act) on a change in particulars not later than the 30th day of June 2005.
§ 22. This Act shall enter into force on the 1st day of January 2005, with the exception of § 2 and 3 (amending Article 2 and Article 4 (1)), which shall enter into force on the 1st day of January 2006.
Lev Re-denomination Act
Promulgated, State Gazette No. 20/1999,
amended, SG No. 65/1999 (effective 5.07.1999). TRANSITIONAL AND FINAL PROVISIONS
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§ 4. (1) (Amended, SG No. 65/1999) Upon the entry of this Act into force, all figures expressed in old lev terms as indicated in the laws which will have entered into force prior to the 5th day of July 1999 shall be replaced by figures expressed in new lev terms, reduced by a factor of 1,000. The replacement of all figures expressed in old lev terms, reduced by a factor of 1,000, shall furthermore apply to all laws passed prior to the 5th day of July 1999 which have entered or will enter into force after the 5th day of July 1999.
(2) The authorities, which have adopted or issued any acts of subordinate legislation which will have entered into force prior to the 5th day of July 1999 and which contain figures expressed in lev terms, shall amend the said acts to bring them in conformity with this Act so that the amendments apply as from the date of entry of this Act into force.
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§ 7. This Act shall enter into force on the 5th day of July 1999.
Veterinary Practices Act
Promulgated, SG No. 87/2005 (effective 1.05.2006)
TRANSITIONAL AND FINAL PROVISIONS
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§ 23. Within three months after the entry of this Act into force, the Council of Ministers shall lay before the National Assembly a Protection of Animals Bill.
§ 24. Within six months after the entry of this Act into force, the Council of Ministers shall lay before the National Assembly a Bill on a National Professional Organization of Veterinary Practitioners and the Procedure for Practising Veterinary Medicine.
§ 25. Any statutory instruments of secondary legislation issued until the entry of this Act into force shall be applied, insofar as the said instruments do not conflict with the said Act, and until the express repeal of the said instruments.
§ 26. (1) Within one year after the entry of this Act into force, the Minister of Agriculture and Forestry shall issue the ordinances on the application thereof.
(2) Within six months after the promulgation of this Act in the State Gazette, the Council of Ministers shall adopt the ordinance referred to in Article 109 herein and shall approve the rate schedule referred to in Article 14 (2) herein.
Act to Amend and Supplement the Local Taxes and Fees Act
Promulgated, SG No. 100/2005, effective 1.01.2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SUPPLEMENTARY PROVISION
§ 17. Throughout the Act, the words "tax authority", "the tax authority" and "the tax authorities" shall be replaced, respectively, by "municipal administration officer", "the municipal administration officer" and "municipal administration officers", and the words "territorial tax directorate" and "the territorial tax directorate" shall be replaced, respectively, by "municipality" and "the municipality".
TRANSITIONAL AND FINAL PROVISIONS
§ 18. Not later than the 15th day of February 2006, the owners of trailer tractors and truck tractors shall submit the declaration referred to in Article 54 (1) of the Local Taxes and Fees Act, stating therein the indicators which are relevant to the assessment of the tax: permissible maximum weight of the combination of transport vehicles, number of axles and type of suspension of the tractor.
§ 19. For 2006, the Municipal Council shall determine the household waste fee not later than the 31st day of January 2006. Where no new amount has been determined, the fee shall be collected on the basis of the amount effected at the 31st day of December 2005
§ 20. (1) For 2006, the first instalment referred to in Article 28 (1) and Article 60 (1) of the Local Taxes and Fees Act shall be payable from the 1st day of March to the 30th day of April.
(2) Any taxpayer, who or which prepays the amount due for the whole year by the time limit referred to in Paragraph (1), shall enjoy a rate rebate of 5 per cent.
§ 21. For 2006, the authorities of the National Revenue Agency shall calculate the liabilities, shall print and send notices to the persons regarding the immovable property tax and household waste fee due therefrom. The costs of this process shall be for the account of the budget of the Agency.
§ 22. Any tax and enforcement proceedings pending upon the entry of this Act into force shall be completed according to the hitherto effective procedure.
TRANSITIONAL AND FINAL PROVISIONS
of the Administrative Procedure Code
(SG, No. 30/2006, effective 12.07.2006)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
§ 77. Everywhere in the Local Taxes and Fees Act (Promulgated, State Gazette No. 117/1997, amended and supplemented, SG No. 71/1998, amended, SG No. 83/1998, amended and supplemented, SG No. 105/1998, SG No. 153/1998, amended, SG No. 103/1999, amended and supplemented, SG No. 34/2000, SG No. 102/2000, SG No. 109/2001, amended, SG No. 28/2002, amended and supplemented, SG No. 45/2002, No. 56/2002, SG No. 119/2002, amended, SG No. 84/2003, amended and supplemented, SG No. 112/2003, SG No. 6/2004, supplemented, SG No. 18/2004, amended, SG No. 36/2004, supplemented, SG No. 70/2004, amended and supplemented, SG No. 106/2004, SG No. 87/2005, amended, SG No. 94/2005, amended and supplemented, SG No. 100/2005, SG No. 103/2005, SG No. 105/2005) the words "the Administrative Procedure Act" shall be replaced by "the Administrative Procedure Code".
Act to Amend and Supplement the Local Taxes and Fees Act
(Promulgated, SG No. 105/2006, effective 1.01.2007)
TRANSITIONAL AND FINAL PROVISIONS
........................................................................
§ 13. For 2007, the competent Municipal Council shall determine a household waste fee not later than the 31st day of January 2007. Where the Municipal Council has failed to pass a resolution whereby the amount of the household waste fee is determined, a fee to the amount of the absolute value applicable to the last preceding year shall be collected from each liable person.
§ 14. (1) For 2007, the first instalment referred to in Article 28 (1) and in Article 60 (1) of the Local Taxes and Fees Act shall be payable from the 1st day of March to the 30th day of April.
(2) Any taxpayer, who or which prepays the amount of tax due for the whole year by the time limit referred to in Paragraph (1), shall enjoy a rate rebate of 5 per cent.
§ 15. (1) The authorities of the National Revenue Agency shall calculate the liabilities, shall print and shall send notices to the persons regarding the immovable property tax and household waste fee due for 2007. The costs of this process shall be for the account of the budget of the Agency.
Act to Amend and Supplement the Local Taxes and Fees Act
(Promulgated, SG No. 110/2007, effective 1.01.2008)
TRANSITIONAL AND FINAL PROVISIONS
§ 18. The Municipal Council shall determine the amount of the local taxes not later than the 29th day of February 2008. In case the amount of local taxes has not been determined within this time limit, the minimum amounts of the taxes provided for in the law shall apply for 2008, and in respect of the licence tax, the amounts which were effective for 2007 shall apply for 2008.
§ 19. Until determination of the amount of local taxes for 2008 by the Municipal Council, the tax on acquisition of property under Article 44 (1) and (2) of the Local Taxes and Fees Act and the inheritance tax shall be assessed on the basis of the minimum amounts of the respective taxes as provided for in the law.
§ 20. (1) For 2008, the first and the second instalment under Article 28 (1) of the Local Taxes and Fees Act and, respectively, the first instalment of the tax under Article 60 (1) of the Local Taxes and Fees Act, shall be payable from the 31st day of March to the 30th day of June.
(2) Any taxpayer, who or which prepays the amount of tax due for the whole year by the time limits referred to in Paragraph (1), shall enjoy a rate rebate of 5 per cent.
§ 21. The Minister of Finance shall endorse a standard form of the return referred to in Article 61m (1) of the Local Taxes and Fees Act not later than the 29th day of February 2008.
§ 22. For 2008, the persons subject to levy of a licence tax shall submit a return under Article 61m (1) of the Local Taxes and Fees Act not later than the 30th day of April 2008.
§ 23. (1) For 2008, the first and second payments under Article 61o (1) of the Local Taxes and Fees Act shall be remitted on or before the 30th day of April 2008.
(2) Any taxpayer, who prepays the amount of tax due for the whole year by the time limits referred to in Paragraph (1), shall enjoy a rate rebate of 5 per cent.
§ 24. This Act shall enter into force on the 1st day of January 2008.
Annex 1
(Amended, SG No. 153/1998, effective 1.01.1999; repealed,
SG No. 109/2001, effective 1.01.2002)
Annex 2
(Amended, SG No. 153/1998, effective 1.01.1999; amended
and supplemented, SG No. 109/2001, effective 1.01.2002,
amended, SG No. 112/2003, effective 1.01.2004,
supplemented SG No. 106/2004, effective 1.01.2005,
amended and supplemented No. 100/2005, effective 1.01.2006,
amended, SG No. 105/2006, effective 1.01.2007)
Immovable Property Tax Assessment Rates
I. General Provisions
Article 1. The assessed value of immovable property shall be determined
in Bulgarian lev terms and shall represent a sum total of the assessed
values of the separate items.
Article 2. The corporeal immovable or parts thereof shall be valued
ignoring the influence of any restrictive covenant or encumbrance thereon.
Article 3. (1) (Amended, SG No. 100/2005) The assessed value shall be
determined by the officers of the municipal administration exercising
competence over the situs of the property within two weeks after submission
of a declaration completed in a standard form.
(2) (New, SG No. 100/2005) A tax assessment certificate shall be issued
for the purposes of levy of inheritance tax and tax on acquisition of
property, for determination of the stamp duties and notarial fees in the
proceedings under the Code of Civil Procedure and in other cases provided
for by the law.
(3) (Renumbered from Paragraph (2) and supplemented, SG No. 100/2005)
Where no declaration for the purposes of immovable property taxation of the
property has been submitted or where intervening alterations have occurred in
the particulars as declared, an application shall be submitted, enclosing
therewith a declaration completed in a standard form. Where an issuance of a
tax assessment certificate for construction in progress is applied for, a
memorandum of ascertainment, issued by the municipal (or borough)
administration, certifying the stage of completion of the construction work,
shall be attached to the application.
(4) (Amended, SG No. 112/2003, supplemented, SG No. 106/2004, renumbered
from Paragraph (3), SG No. 100/2005, amended, SG No. 105/2006) Any tax
assessment certificates, issued until the 30th day of June in the relevant
current year in pursuance of Article 264 (1) of the Tax And Social-Insurance
Procedure Code, shall be valid until the said date, and any tax assessment
certificates issued after the said date and until the end of the current year
shall be valid until the end of the said current year. Where the tax
liabilities in respect of the immovable have been paid for the full year and
this circumstance has been entered in the certificate, the said certificate
shall be valid until the end of the relevant current year regardless of the
date of issue of the said certificate. Any tax assessment certificates on
undeveloped agricultural land tracts shall be valid until the end of the
relevant current year.
II. Tax Valuation of Buildings
Article 4. The assessed value of any building or part of buildings
shall be arrived at proceeding from the base tax value per square metre,
adjustment coefficients and space using the following formula:
AV = BV x Cl x Ci x Cc x Ch x Cw x S
where:
AV is the assessed value in leva;
BV is the base tax value per 1 square metre in leva;
Cl is a coefficient of location;
Ci is a coefficient of infrastructure;
Cc is a coefficient of individual characteristics;
Ch is a coefficient of height;
Cw is a coefficient of wear and tear
S is the space of the building or of part thereof in square metres.
Article 5. (1) The base tax value (BV) shall be determined per square
metre depending on the structure and type of the item.
(2) The structures of buildings are indicated in Table 1.
Table 1
Structure Type Codes Code
Structure 1
2 BN
brick nagged timber-framed structure SS
semi-solid structure S1
solid structure without reinforced-concrete members or of prefabricated asbestos-cement or other panels (bungalows), solid with partial use of reinforced-concrete members S2
solid, large-panel S3
solid with bearing brick walls and entirely cast-in-situ or prefabricated reinforced-concrete floor structures, solid or prefabricated skeleton and framed structure, lift-slab structure, large-panel and sliding forms, skeleton-beamless structures, special structure (steel etc.) (3) The base tax value shall be determined in Bulgarian lev terms per
square metre according to Table 2.
Table 2 Structure
Residential buildings
Non-residential buildings
flats
houses 1
2
3
4 BN
4.40
3.70
4.80 SS
7.50
6.40
8.20 S1
11.00
9.40
12.10 S2
14.00
12.00
15.40 S3
17.00
14.50
18.70 (4) Applicable to the following items within condominium project
buildings, the base tax value shall be determined as a percentage of the
base tax value of flats, as follows:
1. maisonettes and studios: 100 per cent;
2. garages: 80 per cent.
(5) Applicable to the following items located on housing construction
grounds, the base tax value shall be determined as a percentage of the base
tax value of houses, as follows:
1. garages: 85 per cent;
2. stables, barns, sheds with surrounding walls and other such: 60 per
cent;
3. sheds without surrounding walls: 40 per cent.
(6) Applicable to the following non-residential items, the base tax
value shall be determined as a percentage of the base tax value of non-
residential buildings, as follows:
1. garages and warehouses: 80 per cent;
2. sheds with surrounding walls: 60 per cent;
3. sheds without surrounding walls: 40 per cent.
(7) Any self-contained items within the common parts of the building
shall be valued separately.
(8) The value of the indivisible interests in the common parts of the
building shall be included into the base tax value.
Article 6. (1) The coefficient of location (Cl) shall be determined
according to Table 3 or 4 and the situs of the building:
1. the coefficient of location shall be determined according to Table 3
in respect of all buildings with the exception of manufacturing and farm
buildings; where the zones within the nucleated settlement and/or the grades
of the country-house zones have not been established, the coefficients under
columns 7 and 10 shall apply;
Table 3
(Amended, SG No. 100/2005,
amended, SG No. 105/2006) Grade
Zone
Within
develop-
ment
limits
Outside
develop-
ment limits
Country-house zone
I
II
III
IV
V
Grade 1
Grade 2 Sofia
62,4
49,9
42,1
28,1
18,7
17,2
15,6
43,7
25,0 Varna
59,3
46,8
37,4
28,1
18,7
17,2
15,6
40,6
21,8 Bourgas
45,2
39,0
34,3
23,4
15,6
14,0
12,5
34,3
15,6 Stara
Zagora
42,1
35,9
29,6
22,6
15,6
14,0
12,5
29,6
15,6 Plovdiv
39,0
32,8
25,0
21,8
15,6
14,0
12,5
25,0
15,6 I, Group 1
32,8
25,0
20,3
15,6
14,0
12,5
10,9
18,7
14,0 I, Group 2
21,0
15,0
10,6
7,6
-
6,0
4,6
9,0
7,6 II
14,4
8,6
7,2
5,8
-
4,3
3,6
5,8
4,3 III
7,9
5,8
4,3
-
-
3,6
2,9
4,3
3,6 IV, V
4,3
2,9
-
-
-
2,9
2,2
3,6
2,9 VI, VII, VIII
2,2
-
-
-
-
1,6
1,4
1,9
1,7
2. applicable to distributive trade establishments, the coefficient of
location under Table 3 shall be increased by 40 per cent. "Distributive-
trade establishment" means a store, a drugstore, a kiosk, a booth, a
wholesale warehouse, an automotive fuel filling station, a discotheque, a
restaurant, a cafeteria, a patisserie, a public house, a beer hall, a
tavern, a cafe, a hotel, a motel, and a gambling establishment;
3. the coefficient of location shall be determined according to Table 4
in respect of manufacturing and farm buildings and of appertaining office
buildings located within the same property (parcel of land) :
Table 4
(Amended, SG No. 100/2005,
amended, SG No. 105/2006)
Grade
Location
favourable
Unfavourable
manufacturing
farm
manufacturing
Farm Sofia
15,6
10,9
11,5
7,2 Varna
14,8
10,5
10,9
6,9 Bourgas
14,0
9,8
10,4
6,5 Stara
Zagora
13,7
9,6
10,1
6,3 Plovdiv
13,3
9,4
9,8
6,0 I, Group 1
10,9
7,6
8,1
5,0 I, Group 2
9,4
6,6
7,0
4,3 II
7,8
5,5
5,8
3,6 III
4,7
3,3
3,5
2,2 IV, V
3,1
2,2
2,3
1,4 VI, VII, VIII
1,6
1,1
1,2
0,7
(a) "manufacturing (industrial manufacturing) works" means works used
for manufacturing purposes, including generation and distribution of steam,
compressed air and gases, generation, transmission and distribution of
electricity, pumping stations and water-treatment plants, hangars, garages,
depots, warehouses and sheds for storage of industrial output;
(b) "farm works" means buildings for livestock breeding and poultry
breeding, buildings for crop husbandry, artificial insemination stations,
incubator houses, feed preparation rooms, veterinary filters, warehouses and
sheds for storage of farm produce, silos and incinerators;
(c) "buildings of favourable location" are such that satisfy the
following conditions more than 50 per cent: the building is located within
the settlement limits; in proximity (within 1 km) to the national road
network, railway stations and maritime or river ports; self-contained
production (industrial, commercial and agricultural) zones.
(2) (Amended, SG No. 109/2001, supplemented, SG No. 100/2005) The
coefficient of location referred to in Paragraph (1) shall be increased by
50 per cent applicable to national resorts and the country-house zones
therewith, as well as applicable to country-house zones within 10 km from the
coast line, with the exception of Varna, Bourgas, the Borovets resort
complex, the Dyuni resort complex, the Elenite resort complex, the Sunny
Beach resort complex and the nucleated settlements listed under
Paragraph (5).
(3) (Amended, SG No. 109/2001, supplemented, SG No. 100/2005) The
coefficient of location referred to in Paragraph (1) shall be increased by
20 per cent applicable to resorts of local importance and to the
country-house zones therewith with the exception of the nucleated settlement
listed under Paragraph (5).
(4) (Amended, SG No. 100/2005) The grade of the nucleated settlement
shall be determined by the Uniform Classifier of Political and Territorial
Units (EKATTE), endorsed by Council of Ministers Decision No. 565 of 1999
(State Gazette No. 73 of 1999), with the exception of Varna, Bourgas, Stara
Zagora, Plovdiv and the nucleated settlements listed under Paragraph (5).
(5) (New, SG No. 100/2005) The following nucleated settlements shall be
grouped in Grade I (One):
1. Group 1: Blagoevgrad, Veliko Turnovo, Kurdjali, Pernik, Pleven,
Rousse, Sliven, Haskovo, Shoumen, Bansko, Nessebur, Sozopol;
2. Group 2: Vidin, Vratsa, Gabrovo, Dobrich, Lovech, Montana, Pazardjik,
Silistra, Smolyan, Razgrad, Turgovishte, Yambol, Aytos, Karnobat, Nova
Zagora, Sevlievo, Harmanli, Troyan, Panagyurishte, Peshtera, Asenovgrad,
Radomir, Samokov, Kazanluk, Radnevo, Chirpan, Popovo, Kozloduy, Kranevo,
Balchik, Byala (Varna Region), Velingrad, Kyustendil, Sandandski, Kiten,
Obzor, Pomorie, Primorsko, Sveti Vlas, Hissarya, Tsarevo.
(6) (Renumbered from Paragraph (5), SG No. 100/2005) "Country-house
zone" means a country-house zone with approved development and regulation
plans.
(7) (Renumbered from Paragraph (6), SG No. 100/2005) The boundaries of
the zones within nucleated settlements and the grades of the country-house
zones shall be determined by resolution of the Municipal Council. Until
passage of such resolution, the zones and grades shall apply as established
by an order of the Municipality Mayor.
Article 7. The coefficient of infrastructure (Ci) shall be arrived at
by adding to 1 the value of the components under Table 5:
Ci = 1 + A + B + C + D + E + F
Table 5
Component
Value of components
available
not available
not available in building, available in neighbourhood 1
2
3
4 A. Running water supply
0.0
-0.05
-0.03 B. Sewer system
0.0
-0.05
-0.03 C. Electric power supply
0.0
-0.07
-0.05 D. Telephone communications
0.0
-0.02
-0.02 E. Central heating and hot-water supply
+0.06
0.00
0.00 F. Street network
0.0
-0.08
-0.08 1. "street network" means streets with permanent pavement;
2. where the building is not connected to the electric power supply,
water-conduit and sewer networks but the relevant infrastructure has been
built in the neighbourhood, these components shall be presumed to have the
value under column 4. "Neighbourhood" means part of a nucleated settlement
delimited by record street lines (or streets, where there is no approved
regulation plan), even where the facilities are located within the limits
of the streets. The coefficient under column 4 shall furthermore apply in
the valuation of a part of a building, i. e. if the item has no built
infrastructure but such infrastructure is available within the building.
Article 8. (1) The coefficient of individual characteristics (Cc) shall
be arrived at by adding to 1 the following adjustments:
Cc = 1 + cc1 + cc2 + cc3
where:
1. cc1 is an adjustment for height location of items in residential and
predominantly residential buildings:
Table 6 Item located on
Adjustment (cc1)
in buildings of six and more stories without elevator
in any other buildings
non-residential
flats
non-residential
flats 1. First floor
+0.10
-0.05
+0.10
-0.05 2. Second to fifth floor
-0.03
+0.03
0.00
+0.03 3. Sixth and upper floor
-0.10
-0.03
-0.08
0.00 (a) where the items covered under Item 1 are located on the uppermost
floor of a building of two and more stories, the adjustment cc1 shall be
reduced by 0.05;
(b) applicable to studios, garages, basements and attics, the
adjustment cc1 shall be nil;
2. cc2: adjustment for physical condition of the item:
Table 7 Physical condition
Value of cc2 No interior overhaul for more than 20 years
-0.05 Bad physical condition
from -0.10 to -0.60 (a) "bad physical condition" means damage caused by natural disasters,
accidents and other such, as a result whereof the physical condition of the
item has deteriorated materially; the value of the adjustment shall be
ascertained after inspection and drafting of a memorandum describing the
damage;
(b) in the rest of the cases, cc2 shall be equal to nil;
3. cc3: adjustment for improvements of items:
cc3 = A + B + C + D + E + F
Table 8 Type of improvement
Value of cc3
available
not available A. Heating system
0.00
0.04 B. Air conditioning system
0.00
0.06 C. De luxe or aluminium joinery units
0.00
0.04 D. Sound proofing or heat insulation
0.00
0.03 E. Roofing
0.00
0.03 F. Ornaments and facings
0.00
0.02 (a) "heating system" means private heating, under floor and radiant
wall heating;
(b) "air conditioning system" refers to a system which is durably
affixed to the building;
(c) "roofing" means de luxe improvements: a special roof structure,
sheeting and insulations;
(d) "ornaments and facings" refers to de luxe interior and exterior
ornaments, mosaics, facings, panels etc.
Article 9. (1) The coefficient of height (Ch) shall be arrived at in
respect of any distributive-trade establishment, manufacturing or farm work,
where the floor height exceeds 4 metres, using the following formula:
0.05
Ch = (H - 3)
where H is the actual floor height in metres, accurate to 0.5 metre.
(2) The coefficient shall be calculated to three-place accuracy.
(3) Applicable to any other item, the coefficient shall have a value
of 1.
Article 10. (1) (Amended, SG No. 153/1998) The coefficient of wear and
tear (Cw) shall be arrived at using the following formula:
Cw = (100 - (NY - 5) x PC)/100
where:
NY is the number of years which have lapsed between the completion of
the building and the moment of valuation (integral number);
PC is the annual rate of wear and tear of buildings by type of
structure in percentage terms:
Table 9 Structure code
Annual rate of wear and tear (%) BN
1.0 SS
0.8 S1
0.7 S2
0.6 S3
0.5 (2) Until the fifth year after completion of the building, the
coefficient shall have the value of 1.
(3) The coefficient of wear and tear may not be less than 0. 65
applicable to any building or part thereof of brick nogged timber framed or
semi-solid structure, less than 0.75 applicable to S1 and S2, and less than
0.85 applicable to S3.
Article 11. (1) The space (S) (gross area, gross floor area) of any
building or part thereof shall represent the entire space enclosed between:
the outer surface of the exterior walls and/or imaginary vertical planes
equidistant from the surfaces of the interior walls (applicable to rooms);
the outer surface of the exterior wall and/or of the parapet wall
(applicable to open space with side closure); the horizontal projection of
the contour of the roofing structural member (applicable to roofed open
space without side closure); the outer surface of the exterior walls and
parapet walls (applicable to a floor of a building, a condominium project
building, or a section of a building).
(2) The space of any basement or attic shall be determined as follows:
1. thirty per cent of the gross area thereof, where adjoining
residential items;
2. sixty per cent of the gross area thereof, where adjoining
non-residential items.
(3) The space as arrived at under Paragraph (2) shall be added to the
space of items which the basements or attics adjoin.
(4) Where any basement or attic must be valued as self contained items,
the space arrived at according to Paragraph (2) shall qualify as the space.
III. Tax Valuation of Construction in Progress
Article 12. (1) Any construction in progress shall be valued according
to completed construction and erection work as percentage of the assessed
value of the building as designed, as follows:
1. (amended, SG No. 100/2005) up to grade level: 37 per cent;
2. (amended, SG No. 100/2005) up to rough construction work: 63 per
cent;
3. (repealed, SG No. 100/2005).
(2) The assessed value of any self-contained item within an unfinished
building shall be part of the assessed value of the said unfinished building
corresponding to the proportion between the gross floor area of the item
(including indivisible interests in the common parts of the building) and
the gross floor area of the building as designed.
IV. Tax Valuation of Land within Development Limits, Developed Yards
and Land outside Development Limits (Excluding Agricultural Land)
Article 13. (1) The assessed value of any land tract within development
limits, country-house zones, developed yards (developed sites outside
development limits) and of any land outside development limits (excluding
agricultural land) shall be arrived at proceeding from the base tax value
per square metre, adjustment coefficients, surface area, and the tax value
of improvements using the following formula:
AV = BV x Cl x Ci x Cz x Cd x SL + VI
where:
AV is the assessed value in leva;
BV is the base tax value per 1 square metre in leva;
Cl is a coefficient of location according to Table 3;
Ci is a coefficient of infrastructure;
Cz is a coefficient of spatial development zone;
Cd is a coefficient of building development;
SL is the surface area of the land, inclusive of the floor area, in
square metres;
VI is the tax value of improvements.
(2) The assessed value of aquatic areas, mines, quarries, forest-stock
land tracts and other such items shall be determined depending on the
location and status thereof.
Article 14. (1) The base tax value of land shall be BGN 0.80 per
square metre.
(2) The base tax value per 1 square metre of any undeveloped site
within the development limits of nucleated settlements, as designated by a
detailed urban-development plan, shall be 125 per cent of the base tax value
referred to in Paragraph (1).
(3) (Amended, SG No. 100/2005) The base tax value of any land within the
development limits of nucleated settlements of Grade IV, V, VI, VII and VIII
shall be increased as follows:
1. by 10 per cent, where located within 20 km from a nucleated
settlement of Grade Zero or One;
2. by 5 per cent, where located within 15 km from a nucleated settlement
of Grade Two.
(4) (Amended, SG No. 109/2001, amended, SG No. 100/2005) The base tax
value of any land located in a country-house zone within 10 km from the coast
line, a national resort or a country-house zone therewith shall be increased
by 50 per cent, with the exception of Varna, Bourgas, the Borovets resort
complex, the Dyuni resort complex, the Elenite resort complex, the Sunny
Beach resort complex, and the nucleated settlements listed under
Article 6 (5) herein.
(5) (Amended, SG No. 109/2001, amended, SG No. 100/2005) The base tax
value of any land in a resort of local importance and in a country-house zone
therewith shall be increased by 20 per cent with the exception of the
nucleated settlements listed under Article 6 (5) herein.
Article 15. The coefficient of infrastructure (Ci) shall be arrived at
by adding to 1 the value of the components under Table 10:
Ci = 1 + A + B + C + D
Table 10 Component
Value of components
available
not available
not available in property, available in area A. Running water supply
0.0
-0.05
-0.03 B. Sewer system
0.0
-0.05
-0.03 C. Electric power supply
0.0
-0.07
-0.05 D. Street network
0.0
-0.08
-0.08 1. "street network" means streets with permanent pavement;
2. where the property is not connected to the electric power supply,
water-conduit and sewer networks but the relevant infrastructure has been
built in the area, these components shall be presumed to have the value
under column 4. "Area" means part of a nucleated settlement (settlement is
the entire territory delimited by the land-use area boundary) bounded by
streets (roads), even where the facilities are located within the limits of
the streets.
Article 16. (1) The coefficient of spatial-development zone (Cz) shall
be determined depending on the assigned use of the ground according to the
detailed urban-development plan, as follows:
1. central zone, Cz = 1.10;
2. manufacturing, predominantly manufacturing and specifically
manufacturing zones, Cz = 0.90, and land occupied by farmsteads, Cz = 0.80;
3. any other zone (residential, public service, parks, green spaces,
sports facilities and other such), Cz = 1.00.
(2) The coefficient under Paragraph (1) shall have the value of 1
applicable to any land outside the development limits of the nucleated
settlement and applicable to any land within an unzoned nucleated
settlement.
Article 17. The coefficient of building development (Cd) shall be
determined in the following manner:
1. applicable to a degree of building development not exceeding 40 per
cent, as well as to undeveloped land, the said coefficient shall have the
value of 1. The degree of building development shall be arrived at by
dividing the floor area by the area of the property (parcel of land);
2. applicable to a degree of building development exceeding 40 per
cent, the following formula shall be used:
(DB-35)
Cd = 2 - 1. 01
where DB is the degree of building development;
3. applicable to a degree of building development equal to 100 per
cent, Cd = 0.10;
4. the coefficient shall be calculated to two-place accuracy.
Article 18. (1) The tax value of improvements (VI) shall represent a
sum total of the assessed values of the individual improvements.
(2) The assessed value of each improvement shall be arrived at by
multiplying the quantity thereof by the following values:
1. applicable to de luxe surfacing (excluding ordinary mosaic, concrete
and clay and other flagging): BGN 35.00 per square metre;
2. applicable to solid fences (brickwork, concrete, metal, mixed) and
retaining walls: BGN 8.00 per square metre (length by height);
3. applicable to permanently paved sports grounds: BGN 15.00 per
square metre;
4. applicable to swimming pools durably affixed to the ground:
BGN 23.00 per cubic metre;
5. applicable to parking lots for public use, per square metre:
(a) grassland and permanently paved: BGN 8.00;
(b) any other: BGN 15.00.
V. Tax Valuation of Agricultural Land
Article 19. (1) The assessed value of agricultural land shall be
arrived at proceeding from the base tax value per square metre, varying by
the manner of permanent land use and the grade, the coefficient of location
and the space, using the following formula:
AV + BV x Cl x SL
where:
AV is the assessed value in leva;
BV is the base tax value per 1 square metre in leva;
Cl is the coefficient of location;
SL is the space of the land in square metres.
(2) The assessed value of forests occupying agricultural land shall be
determined according to the procedure established for agricultural land
occupied by permanent crops.
(3) Where forest-stock land has to be valued, the said land shall be
valued as forests occupying agricultural land.
(4) (New, SG No. 109/2001) The assessed value of the types of forest-
stock land shall be arrived at by means of equalization of the site type of
the forest-stock land to the grade of agricultural land according to the
following table: Grade of agricultural land
Forest site type
Prevailing characteristics
Forest zone, richness and moisture 1
2
3
4 III
3, 5, 7, 90, 92, 93, 106
Flood plain and riparian, rich
I-1, CD-23 IV
4, 8, 9, 6, 52, 53, 69
Flood plain and riparian, leaner V
10, 14, 16, 37, 40, 41, 42, 44, 46, 54, 62, 73, 74, 76, 77, 78, 79, 81, 82, 84, 105, 111, 112, 114, 116, 118, 136
Rich mountain
CD-23 (21*II, 6*I) VI
1, 2, 11, 12, 13, 17, 18, 20, 22, 24, 25, 27, 29, 30, 31, 34, 35, 38, 43, 45, 47, 51, 55, 56, 58, 59, 60, 63, 64, 65, 67, 68, 70, 71, 72, 80, 83, 85, 86, 87, 94, 95, 97, 98, 99, 100, 101, 102, 104, 107, 109, 110, 113, 115, 117, 119, 121, 124, 125, 127, 133, 135, 140, 141, 142, 144, 145
Rich valley, leaner mountain
10*I I-21 CD-23 (21* I, 4*II) 17*II B-12 3*III B-2 2*III C-23 VII
21, 23, 26, 28, 32, 33, 36, 61, 66, 75, 108, 120, 122, 128, 131, 138, 139, 143, 146, 147
Leaner valley
5*AB-1, 2, BC-12, (8*I, 7*II) VIII
15, 19, 48, 50, 57, 89, 96, 137
Dry non-lean, certain high-mountain
2*Ib-12, 2*IC-1 3*III-2 BC-3 IX
49, 88, 126, 129, 148, 149, 150
Dry and lean, certain high-mountain
4* A-1, 1*I, II B-12, 2*III BC-23 X
130, 103, 123, 132, 134
Very dry and lean
A-01 (2* AB-1, 3* A-01) where:
the Roman numerals indicate forest zone;
* - forest site;
A - very lean land; B - lean; C - medium rich; D - rich;
The numerals: 0 - very dry; 1 - dry; 2 - fresh, and 3 - wet.
Article 20. The base tax value (BV) shall be determined in Bulgarian
lev terms per square metre of agricultural land depending on land
classification and the manner of permanent use:
1. where not under irrigation according to the following table:
Table 11 Manner of permanent use
Base tax value by grade (BGN per square metre)
I
II
III
IV
V
VI
VII
VIII
IX
IX 1
2
3
4
5
6
7
8
9
10
11 Permanent crops
0.225
0.204
0.180
0.156
0.120
0.098
0.060
0.042
0.026
0.009 Fields
0.125
0.112
0.098
0.086
0.065
0.054
0.033
0.023
0.015
0.006 Lawns
0.081
0.074
0.065
0.056
0.044
0.036
0.021
0.015
0.009
0.003 Pastures
0.048
0.044
0.039
0.033
0.026
0.021
0.012
0.009
0.005
0.002 2. where under irrigation: the base tax value under Item 1, multiplied
by 1.20.
Article 21. The base tax value of agricultural land shall be adjusted
by a coefficient of location (Cl), which shall be arrived at by adding to 1
the following adjustments (Cl = 1 + c1 + c2 + c3):
1. an adjustment for location in respect of the development limits of
the nucleated settlement, in the land-use area whereof the property is
located (c1):
Table 12 Distance from development limits of settlement (km)
c1 abutting
+0.25 under 1
+0.15 from 1 to 3
0.00 from 3 to 6
-0.10 from 6 to 8
-0.15 over 8
-0.20 2. adjustment for location in respect of the permanently paved road
network (c2):
Table 13 Distance from road network (km)
c2 abutting on road network
+0.10 under 1
0.00 over 1
-0.10 3. (amended, SG No. 100/2005) adjustment for the grade of the nucleated
settlement, in the land-use area whereof the property is located (c3):
Table 14
(Amended, SG No. 100/2005) Grade of settlement in land-use area whereof property is located
c3 Zero
+0.30 I
+0.20 II
+0.15 III
+0.10 IV and V
0.00 VI, VII and VII
-0.10 Article 22. (Amended, SG No. 153/1998) The assessed value of any
building right (AVBR) shall be determined in Bulgarian lev terms, using the
following formula:
AVBR = GFA x 0.25 x BV x Cl x Ci x Cp
where:
GFA is the gross floor area of the building in square metres;
BV is the base tax value depending on the structure and assigned use of
the building. Should the structure be unknown, S2 shall be presumed. The
prevailing assigned use (over 50 per cent) shall apply;
Cl is a coefficient of location depending on assigned use;
Ci is a coefficient of infrastructure, determined according to Section
IV; upon creation of a building right affecting agricultural land, Ci shall
be determined in an identical manner;
Cp is a coefficient accounting for the period wherefor the right has
been created, displayed to the third decimal place.
Cp = (1 - 1.05-n) where "n" is the number of years wherefore the right
has been created. Where n is greater than 100 years, Cp shall be presumed to
have the value of 1.
VII. Tax Valuation of Right of Use
Article 23. (1) The assessed value of any real right of use (AVRU)
shall be determined in Bulgarian lev terms using the following formula:
AVRU = AV x Cp
where:
AV is the assessed value in lev terms of the property or the part
thereof affected by the right as created;
Cp is a coefficient accounting for the period wherefore the right has
been created, displayed to the third decimal place.
-n
Cp = (1 - 1.05 ) where "n" is the number of years wherefore the right
has been created. The coefficient may not be greater than 0.900.
(2) Where the right of use is created for an indeterminate duration,
the number of years wherefor the said right has been created shall be
arrived at by subtracting the age of the user from 70 or, where there are
multiple users, the age of the youngest user. Where the user is older than
70, the number of years shall be presumed to be 5.
(3) (New, SG No. 100/2005) Where a right of use of an enterprise is
created for an indeterminate duration, the coefficient accounting for the
period shall be 0.900.
(4) (Renumbered from Paragraph (3), SG No. 100/2005) Where a current
valuation of the right of use is required, the number of years "n" shall be
determined as the residual period reckoned at the date wherefore the valuation
is required.
Article 24. The assessed value of a right of ownership, where a real
right of use has been created, shall be reduced by the assessed value of the
right of use for the residual period, reckoned at the date wherefore the
valuation is required.
Annex 3
to Article 55 (1)
(New, SG No. 109/2001, effective 1.01.2002, repealed, SG No. 45/2002,
effective 1.01.2002)
Annex 4
to Section IV of Chapter Two
(New, SG No. 110/2007, effective 1.01.2008)
Types of Licence Activities and Annual Amount of Tax
1. Collective tourist accommodation establishments or supplementary tourist accommodations of not more than 20 rooms: the tax shall be assessed per room according to the location of the establishment:
one- and two-star
from BGN 25 to BGN 250
2. Mass-catering and entertainment establishments: the tax shall be assessed per customer place, including such in the open air, or per establishment, according to the location of the establishment: (a) restaurants:
one- and two-star
from BGN 1 to BGN 35
three-star
from BGN 6 to BGN 60 (b) fast-food outlets:
one- and two-star
from BGN 1 to BGN 20
three-star
from BGN 3 to BGN 35 (c) drinking establishments, except such listed under Littera (f):
one- and two-star
from BGN 1 to BGN 20
three-star
from BGN 2 to BGN 35 (d) cafes and patisseries:
one- and two-star
from BGN 1 to BGN 20
three-star
from BGN 3 to BGN 50 (e) bars: - lounge bars:
two-star
from BGN 3 to BGN 50
three-star
from BGN 10 to BGN 84 - night clubs:
two-star
from BGN 5 to BGN 63
three-star
from BGN 20 to BGN 98 (f) refreshment bars, caravans and kiosks (per establishment):
from BGN 75 to BGN 500 3. Retail trade on a net selling space of the establishment not exceeding 100 square meters: the tax shall be assessed per square meter of net selling space according to the location of the establishment:
from BGN 2 to BGN 20 4. Paid parking facilities: the tax shall be assessed per parking space according to the location of the establishment:
BGN per parking space
from BGN 5 to BGN 200 5. Carpenter services: the tax shall be assessed according to the location of the establishment:
from BGN 50 to BGN 780 6. Tailor, currier, furrier and knitting services: the tax shall be assessed according to the location of the establishment:
from BGN 40 to BGN 840 7. Trade in, manufacture of, and services involving articles of precious metals: the tax shall be assessed according to the location of the establishment:
from BGN 500 to BGN 2,500 8. Cobbler, hatter and milliner services: the tax shall be assessed according to the location of the establishment:
from BGN 40 to BGN 120 9. Metalworker services: the tax shall be assessed according to the location of the establishment:
from BGN 100 to BGN 910 10. Hairdresser and barber services, pet beauty parlour services: the tax shall be assessed per workplace according to the location of the establishment:
from BGN 60 to BGN 840 11. Typing and/or photocopying services: the tax shall be assessed per device according to the location of the establishment:
from BGN 180 to BGN 594 12. Cosmetic and tattooing services: the tax shall be assessed per workplace according to the location of the establishment:
from BGN 130 to BGN 900 13. Manicure and chiropody: the tax shall be assessed per workplace according to the location of the establishment:
from BGN 60 to BGN 420 14. Watchmaker services: the tax shall be assessed according to the location of the establishment:
from BGN 60 to BGN 390 15. Upholsterer services: the tax shall be assessed according to the location of the establishment:
from BGN 180 to BGN 520 16. Car washes; tyre repairs, regulating and balancing: the tax shall be assessed according to the location of the establishment:
from BGN 190 to BGN 1,200 17. Car repair, panel-beating, car painting and other services for the technical maintenance and repair of motor vehicles: the tax shall be assessed according to the location of the establishment:
from BGN 280 to BGN 1,900 18. Repair of wiring and plumbing systems: the tax shall be assessed according to the location of the establishment:
from BGN 100 to BGN 560 19. Glazier services: the tax shall be assessed according to the location of the establishment:
from BGN 100 to BGN 700 20. Maintenance and repair of household appliances, devices, audio-visual equipment, air conditioners, repair of musical instruments: the tax shall be assessed according to the location of the establishment:
from BGN 47 to BGN 980 21. Video cassette rental: the tax shall be assessed according to the location of the establishment:
from BGN 300 to BGN 3,250 22. Female and male escorts: the tax shall be assessed according to the location of the establishment:
from BGN 3,000 to BGN 6,440 23. Masseuses and masseurs: the tax shall be assessed according to the location of the establishment:
from BGN 500 to BGN 1,680 24. Clairvoyants, psychics and bio energy therapists: the tax shall be assessed according to the location of the establishment:
from BGN 2,000 to BGN 5,600 25. Photographic services: the tax shall be assessed according to the location of the establishment:
From BGN 200 to BGN 1,040 26. Intermediation services for the purchase, sale, exchange and lease of real property: the tax shall be assessed according to the location of the establishment:
from BGN 100 to BGN 3,500 27. Leased public lavatories: the tax shall be assessed according to the location of the establishment:
from BGN 150 to BGN 420 28. Locksmith services, repair of locks, repair of handbags, book-binding services, repair of sewing machines: the tax shall be assessed according to the location of the establishment:
from BGN 50 to BGN 198 29. Repair of umbrellas, repair and recharging of lighters, repair of bicycles, chimney sweeping services: the tax shall be assessed according to the location of the establishment:
from BGN 50 to BGN 98 30. Pawn brokers:
from BGN 3,000 to BGN 28,000 31. Retail of newspapers, magazines, Bulgarian and translated literature: the tax shall be assessed according to the location of the establishment:
from BGN 30 to BGN 260 32. Repair of computers, computer and other electronic office automation (copiers, facsimile machines, printers, etc.): the tax shall be assessed according to the location of the establishment:
from BGN 300 to BGN 1,300 33. Amusement or sports games: the tax shall be assessed per number of devices according to the location of the establishment: (a) amusement arcade machines and other games operated by coins or tokens:
from BGN 100 to BGN 198 (b) pinball, table tennis, darts, paintball and speedball, mini-basketball, bridge, backgammon:
from BGN 8 to BGN 26 (c) bowling and skittles, per alley, and billiards, per table:
from BGN 40 to BGN 140 34. Fitness centres and gyms: the tax shall be assessed according to the location of the establishment:
from BGN 1.50 to BGN 4 per sq m and from BGN 300 to BGN 840 per fitness apparatus 35. Dry cleaning, laundry and pressing: the tax shall be assessed per piece of equipment according to the location of the establishment:
from BGN 133 to BGN 440 36. Grain milling services:
(a) flour mills: from BGN 18 to BGN 36 per running centimetre of the length of the milling line;
(b) stationary animal-feed mills: from BGN 600 to BGN 1,200 37. Vacation services:
(a) pleasure boats
from BGN 750 to BGN 1,500 per piece;
(b) rowing boats
from BGN 450 to BGN 900 per piece;
(c) yachts
from BGN 900 to BGN 1,800 per piece;
(d) jetski
from BGN 900 to BGN 1,800 per piece;
(e) jeep-drawn mini-trains
from BGN 30 to BGN 60 per seat;
(f) horse-drawn cabs
from BGN 75 to BGN 150 per seat;
(g) water ski, water gliders and surfboards, paddle boats, including inflatable ones, water amusement games
from BGN 150 to BGN 300 per piece of equipment;
(h) snow ski (including skiing gear), ice skates, snowboards, sledges
from BGN 150 to BGN 300 per piece of equipment;
(i) merry-go-rounds, Ferris wheels, bumper cars, bicycles and rickshaws
from BGN 150 to BGN 300 per seat;
(j) toddler battery-propelled cars and motorbikes
from BGN 150 to BGN 300 per piece;
(k) shooting galleries
from BGN 300 to BGN 600 per shooting gallery 38. Motor vehicle driving instruction: the tax shall be assessed per motor vehicle at the following amounts:
(a) mopeds, motorcycles
from BGN 200 to BGN 475
(b) other motor vehicles
from BGN 400 to BGN 950 39. Roadside assistance services for road transport vehicles: from BGN 2,000 to BGN 4,000 per motor vehicle. 40. Services involving the use of agricultural and forestry machinery: the tax shall be assessed per piece of machinery as follows:
(a) combine harvester: from BGN 330 to BGN 660;
(b) tractors, tractor trailers, self-propelled chassis and other self-propelled or self-powered machines: from BGN 110 to BGN 220;
(c) attachments, mounted and stationary machines: from BGN 11 to BGN 22.
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