Value Added Tax ACT
Published, SG, issue 63 dated 4.08.2006, in force since the day of coming into force of the Treaty of accession of Bulgaria to the European Union, amended, issue 86 dated 24.10.2006, in force since the day of coming into force of the Treaty of accession of Bulgaria to the European Union – 1.01.2007, annoted, issue 105 dated 22.12.2006, in force since the day of coming into force of the Treaty of accession of Bulgaria to the European Union – 1.01.2007, amended and annoted, issue 108 dated 29.12.2006, in force since 1.01.2007.
Art. 59. (2) When in accordance to the customs legislation there emerges the obligation to pay interests on the customs takings from a customs duty, there also emerges the obligation to pay the interest on the uncollected tax.
Art. 60. (1) The assessment of tax by the customs authorities will be paid in the republican budget according to the terms and conditions specified for customs takings payment.
(2) The assessment of tax by the customs authorities at import in the country may not be deduced by the income institutions or the customs authorities with other takings.
Art. 61. The customs authorities allow the take up of the goods after payment or security of the assessed tax under the order, provided for the customs duty, except for the cases when the tax is assessed by the importer.
LAW on the interests on taxes, fees and other similar government takings
Published, issue 91 dated 12.11.1957, in force since 1.01.1958, amended and annoted, SG, issue 52 dated 2.07.1965, issue 38 dated 19.05.1989, issue 21 dated 15.03.1991, amended, issue 51 dated 27.06.1997, issue 153 dated 23.12.1998, in force since 1.01.1999, issue 103 dated 30.11.1999, in force since 1.01.2000.
1. (Amended – SG, issue 52 dated 1965) (Par. 1, amended. – SG, issue 38 dated 1989, issue 21 dated 1991, issue 51 dated 1997, issue 153 dated 1998, issue 103 dated 1999) Not paid within the terms for voluntary payment, uncollected or collected, but not paid in time taxes, fees, deductions from profits, payments to the budgets and other government takings of a similar nature, will be collected together with the lawful interest.
(Par. 3, new – SG, issue 38 dated 1989) Interests on interests and interests on fines are not due.
TAX AND SECURITY PROCEEDINGS CODE
Published, SG, issue 105 dated 29.12.2005, in force since 1.01.2006, amended, issue 30 dated 11.04.2006, in force since 12.07.2006, issue 33 dated 21.04.2006, amended and annoted, issue 34 dated 25.04.2006, in force since 1.01.2008 (*), amended, issue 59 dated 21.07.2006, in force since the day of coming into force of the Treaty of accession of Bulgaria to the European Union – 1.01.2007, amended and annoted, issue 63 dated 4.08.2006, in force since 4.08.2006, annoted, issue 73 dated 5.09.2006, in force since 1.01.2007, (*) annoted, issue 80 dated 3.10.2006, in force since 3.10.2006, issue 82 dated 10.10.2006, amended and annoted, issue 86 dated 24.10.2006, in force since the day of coming into force of the Treaty of accession of Bulgaria to the European Union – 1.01.2007, amended, issue 95
