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Category Archives: Local Taxes and Fees Act
Tax aspects of a donation to а Bulgarian citizen for the purposes of medical treatment
Every Bulgarian citizen, who needs treatment in Bulgaria or abroad, can receive donation from individuals or organizations, covering whole or part of the medical expenses.
Donation tax in case of written-off liabilities
The donation tax is determined by Local Taxes and Fees Act (LTF Act) and the tax scope generally includes transactions where items were acquired by donation.