March 1 is the deadline by which enterprises and self-insured persons who have paid income to natural persons in 2020, including from employment relationships, are required to submit to the National Revenue Agency a statement of the amounts paid electronically. This is because the statutory deadline of February 28 falls on a non-attendance day this year.
In the reference under Art. 73, para. 1 of the Income Tax Act, the income paid during the year, the tax withheld and mandatory insurance contributions of natural persons from non-employment legal relationships, the exercise of a free profession, royalties and license fees, rent or other remunerative provision for the use of rights or property, income from other sources, including taxable cash and in-kind prizes from games, competitions and contests not provided by an employer or employer, income subject to final tax such as dividends and liquidation shares, income from the transfer of rights and property and other income, exhaustively listed in art. 73, para. 1 of the Law on Personal Income Taxes.
In the reference under Art. 73, para. 6 of the Income Tax Act, employers declare the taxable income paid in 2020 under labor and service relationships and for the tax and mandatory insurance contributions withheld during the year.
References can be submitted through two electronic services, accessible with a personal identification code /PIK/ and a qualified electronic signature /KEP/. Through them, employers can see on the screen the references to the data they have submitted, and can download them in the form of a table. In front of them are visualized:
– “Current status of the data declared with the Statement of income paid during the year under Art. 73, para. 1 of the Personal Income Tax Act and for withheld tax and mandatory insurance contributions”;
– “Current status of the data declared with the Reference under Art. 73, para. 6 of the Personal Income Tax Act for the income paid during the year under employment relationships”.
More information on filling in the data and submitting the references can be obtained by calling the NRA Information Center on 0700 18 700, for the price of one landline call.

March 1 is the deadline by which enterprises and self-insured persons who have paid income to natural persons in 2020, including from employment relationships, are required to submit to the National Revenue Agency a statement of the amounts paid electronically. This is because the statutory deadline of February 28 falls on a non-attendance day this year.

In the reference under Art. 73, para. 1 of the Income Tax Act, the income paid during the year, the tax withheld and mandatory insurance contributions of natural persons from non-employment legal relationships, the exercise of a free profession, royalties and license fees, rent or other remunerative provision for the use of rights or property, income from other sources, including taxable cash and in-kind prizes from games, competitions and contests not provided by an employer or employer, income subject to final tax such as dividends and liquidation shares, income from the transfer of rights and property and other income, exhaustively listed in art. 73, para. 1 of the Law on Personal Income Taxes.

In the reference under Art. 73, para. 6 of the Income Tax Act, employers declare the taxable income paid in 2020 under labor and service relationships and for the tax and mandatory insurance contributions withheld during the year.

References can be submitted through two electronic services, accessible with a personal identification code /PIK/ and a qualified electronic signature /KEP/. Through them, employers can see on the screen the references to the data they have submitted, and can download them in the form of a table. In front of them are visualized:

“Current status of the data declared with the Statement of income paid during the year under Art. 73, para. 1 of the Personal Income Tax Act and for withheld tax and mandatory insurance contributions”;
“Current status of the data declared with the Reference under Art. 73, para. 6 of the Personal Income Tax Act for the income paid during the year under employment relationships”.

More information on filling in the data and submitting the references can be obtained by calling the NRA Information Center on 0700 18 700, for the price of one landline call.

Материалът Until March 1, employers submit statements of income paid in 2020 е публикуван за пръв път на Евробаланс Плюс ООД.

The procedure was opened on 29.12.2020 and took place in two stages – selection based on documents and interview, and 17 candidates took part in it.

With Decision No. Р-ЦУ-17/19.02.2021, the executive director of the NRA designated 5 independent experts for inclusion in the list maintained by the EC.

Материалът The procedure for selecting independent experts for inclusion in the list maintained by the European Commission (EC) has ended е публикуван за пръв път на Евробаланс Плюс ООД.

The project was implemented in the period 01.02.2019-01.02.2021, within which equipment (hardware and software licenses) was purchased for the needs of IT-Forensic laboratories/workplaces in the NRA structures. Specialized training was also conducted for NRA employees to work with the acquired software.

The implementation of the project makes it possible to increase efficiency in the collection of qualitative evidence in electronic form, necessary for the detection and counteraction of hidden income and tax fraud schemes. Also, the functioning of IT-Forensic laboratories in the structures of the NRA will also lead to more effective cooperation between the NRA and other law enforcement bodies, through IT-Forensic investigations of national and cross-border tax fraud schemes by multidisciplinary teams. Last but not least, it provides the possibility to submit to EU Member States targeted information collected with the help of IT-Forensic tools, relating to losses for their national budgets.

The main result of the implementation of the project is the increase in the collection of tax obligations and the limitation of losses for the national budget, as well as for the budgets of other EU member states. This will contribute to the protection of the financial interests of Bulgaria and the EU.

Материалът The NRA has improved its capacity to conduct computer investigations of tax fraud е публикуван за пръв път на Евробаланс Плюс ООД.