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Bulgaria: changes to Tax and Social Security Proceedings Code

Bulgaria
15/11/2013
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From 1 December 2013, changes to the Tax and Social Security Proceedings Code will take effect, including:

  • treating payments to meet overdue public liabilities as settling the principal sum first before being applied to settle any interest chargeable on that sum.
  • treating payments to meet public liabilities that are not due as settling any overdue public liabilities, except where the taxpayer has submitted a claim for a refund or set-off before 1 December 2013.
  • permitting the public enforcement officer to allow payments to be made from a restrained bank account to settle any public liabilities that are due.

Law: Act for Amendment and Supplementation of the Tax and Social Security Proceedings Code promulgated in the State Gazette on 12 November 2013.

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