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Managers will be held responsible for the obligations of their companies incorporated in Bulgaria
Last update: 2009-07-14 23:17:02

Managers will be held responsible for the obligations of their companies incorporated in Bulgaria

Company managers or members of the managing body will be held jointly responsible for the obligations of the company if returns and obligatory contributions are not presented. This is stated in an order of the executive director of the National revenue agency.The document stipulates that if the company does not have any property or assets the tax authorities could start an exaction procedure against the company's manager.

The responsibility of a manager of a Bulgarian company can occur for all types of taxes and mandatory contributions that are payable by the company. These may be obligations which relate to the company such as VAT, corporate tax or not paying obligatory insurance and tax over the income of a physical person. In case that a company is presented by more than one person each one of them might be held responsible for the payment of taxes and contributions.





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