-
Recent Posts
Recent Comments
Archives
- March 2017 (1)
- February 2017 (1)
- August 2016 (2)
- June 2016 (2)
- April 2016 (1)
- August 2015 (1)
- May 2015 (1)
- February 2015 (1)
- January 2015 (1)
- December 2014 (1)
- November 2014 (1)
- October 2014 (1)
- September 2014 (1)
- July 2014 (1)
- June 2014 (2)
- May 2014 (4)
- April 2014 (4)
- March 2014 (6)
- February 2014 (4)
Categories
- Accounting (4)
- Accounting practice (1)
- Accounting standards (1)
- Business (5)
- Business process management (3)
- Business processes (3)
- Corporate Tax Act (6)
- Events (1)
- HRMS (1)
- Local Taxes and Fees Act (2)
- Payroll (4)
- Personal Tax Act (4)
- Software (5)
- Tax-Insurance Procedure Code (3)
- Taxes (30)
- Temporary disability (1)
- VAT act (14)
Tag Cloud
24 para 8 of the VAT act Art 84 of CITA Art 90 of CITA article 45 of Local Taxes and Fees Act BPEL BPM business deals business processes Car Customer stories downpayments Exemption with progression financial statement GAAP IFRS inheritance tax interest loans Local Taxes and Fees Act methodology partial vat credit Payroll software Personal Income Tax Act rental agreement running Software tax act tax credit tax event taxes VAT VAT Act VAT credit VAT liabilities VAT registration-
Other:
Follow us:
Tag Archives: taxes
Tax at source for interest income on loans from a foreign entity to a Bulgarian company
A Bulgarian company concludes a loan agreement with a foreign company, which doesn’t have a place of business activity in the country. The interest of the loan agreement is an income for the foreign entity and under the Bulgarian laws, … Continue reading
Posted in Corporate Tax Act, Taxes
Tagged interest, tax at source, taxes, withholding tax
Leave a comment
Tagged interest, tax at source, taxes, withholding tax
Leave a comment
Decision of the Court of Justice of the EU (CJEU) from 3rd September 2015 upon an inquiry by the Bulgarian court in relation with a classical refusal of VAT credit for invoices for consulting services by local tax office.
The dispute between Asparuhovo Lake Investment Company Ltd (ALIC) and the Director of “Appeal and Tax-Insurance Practice” department of Varna Territorial Directorate (TD) of National Revenue Agency (NRA) is an interesting case, for which Varna Administrative Court sent a prejudicial … Continue reading
Posted in Tax-Insurance Procedure Code, Taxes
Tagged appeals, tax audits, tax code, tax credit, taxes, VAT credit refusal
Leave a comment
Tagged appeals, tax audits, tax code, tax credit, taxes, VAT credit refusal
Leave a comment