Bulgaria - Corporate Tax Changes
- L. Tzenova
- European Taxation, 2018 (Volume 58), No 5
- 5 April 2018
This note discusses changes to the Corporate Income Tax Act in respect of the filing of tax returns, the repeal of the right to a deduction from annual corporate tax due, the provision of criminal records on the tax authorities’ own motion, State aid developments and amendments to the Accountancy Act relating to tax paid under the CITA. Finally, the note recaps a letter sent by the National Revenue Agency regarding evidencing expenses.