TAX-INSURANCE PROCEDURE CODE - MV Accounting.doc

TAX-INSURANCE PROCEDURE CODE
In force from
Prom. SG. 105/29 Dec 2005, amend. SG. 30/11 Apr 2006, amend. SG. 33/21 Apr 2006, amend. SG. 34/25 Apr 2006, amend. SG. 59/21 Jul 2006, amend. SG. 63/4 Aug 2006, amend. SG. 73/5 Sep 2006, amend. SG. 82/10 Oct 2006, amend. SG. 86/24 Oct 2006, amend. SG. 95/24 Nov 2006, amend. SG. 105/22 Dec 2006, amend. SG. 46/12 Jun 2007, amend. SG. 52/29 Jun 2007, amend. SG. 57/13 Jul 2007, amend. SG. 59/20 Jul 2007, amend. SG. 108/19 Dec 2007, amend. SG. 109/20 Dec 2007, amend. SG. 36/4 Apr 2008, amend. SG. 69/5 Aug 2008, amend. SG. 98/14 Nov 2008, amend. SG. 12/13 Feb 2009, amend. SG. 32/28 Apr 2009, amend. SG. 41/2 Jun 2009, amend. SG. 93/24 Nov 2009, amend. SG. 15/23 Feb 2010, amend. SG. 94/30 Nov 2010, amend. SG. 98/14 Dec 2010, amend. SG. 100/21 Dec 2010, amend. SG. 101/28 Dec 2010, amend. SG. 14/15 Feb 2011, amend. SG. 31/15 Apr 2011, amend. SG. 77/4 Oct 2011, amend. SG. 99/16 Dec 2011
Division one.
GENERAL RULES
Chapter one.
SUBJECT AND GENERAL PRINCIPLES
Subject
Art. 1. With this code shall be regulated the procedures for establishing the obligations for taxes and obligatory insurance contributions, as well as for securing and collecting the public receivables, delegated to the bodies of receivables and the public executors.
Lawfulness
Art. 2. (1) The bodies of receivables and the public executors shall act within the range of their authorities established by the law, and shall apply the laws precisely and equally against every person.
(2) When in an international agreements ratified by the Republic of Bulgaria, promulgated and entered into force, are contained provisions different from the provisions of this code, the provisions of the respective agreement shall be applied.
Objectivity
Art. 3. (1) The bodies of receivables and the public executors shall be obliged to establish impartially the facts and the circumstances which are significant for the rights, the obligations and the responsibility of the obli