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Bulgarian Local Taxes and Fees Act - Invest Bulgaria.com
Bulgarian Local Taxes and Fees Act
Bulgarian Local Taxes and Fees Act - Invest Bulgaria.com

Local Taxes and Fees Act
Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No.
71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No.
105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999,
effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000,
effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and
supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No.
119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No.
112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004,
effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004,
effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005,
effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended and supplemented, SG No.
100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective
1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006,
effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007


Chapter One
(Amended, SG No. 103/1999, amended and supplemented, SG No. 109/2001,
No. 45/2002, No. 56/2002, amended, SG No. 119/2002)
GENERAL PROVISIONS
Section I
Local Taxes
Article 1. (1) The following local taxes shall accrue to the municipal budgets:
1. immovable property tax;
2. inheritance tax;
3. gift tax;
4. tax on onerous acquisition of property;
5. transport vehicle tax;
6. (Repealed, SG No. 106/2004);
7. any other local taxes as determined by statute.
Article 2. (Amended, SG No. 106/2004, effective 1.01.2006) Local taxes shall be paid in cash at the cash
departments of the municipal administration, or cashlessly, by means of crediting the relevant bank account.
Article 3. Tax returns under this Act shall be submitted by the taxable persons or the legal representatives thereof in a
standard form endorsed by the Minister of Finance, which shall be promulgated in the State Gazette.
Article 4. (1) (Amended, SG No. 106/2004, effective 1.01.2006, SG No. 100/2005, SG No. 105/2005,
supplemented, SG No. 105/2006) Local taxes shall be assessed, secured and collected by municipal administration officers
according to the procedure established by the Tax and Social Insurance Procedure Code. The written statements related to
local taxes shall be appealed according to the same procedure.
(2) (Amended, SG No. 105/2005) Any delinquent taxes covered under this Act shall be collected with interest under
the Interest on Taxes, Fees and Other Such State Receivables Act according to the procedure established by the Tax and
Social Insurance Procedure Code.
(3) (New, SG No. 100/2005, amended, SG No. 105/2005) In the proceedings referred to in Paragraph (1), the
municipal administration officers shall have the rights and obligations of revenue authorities.
(4) (New, SG No. 100/2005) The officers referred to in Paragraph (3) shall be designated by an order of the
municipality mayor.
(5) (New, SG No. 100/2005, amended, SG No. 105/2005) The municipality mayor shall exercise the powers of a
deciding authority under Article 152 (2) of the Tax and Social Insurance Procedure Code , and the head of the local
revenue unit in the relevant municipality shall exercise the powers of a territorial director of the National Revenue Agency.
(6) (New, SG No. 100/2005, amended, SG No. 105/2005) The Executive Director of the National Revenue Agency
shall issue methodological directions on the application of this Act.
(7) (New, SG No. 105/2005) The Municipal Council shall be the authority competent to defer and reschedule local
taxes in the cases referred to in Item 2 of Article 184 (1) of the Tax and Social Insurance Procedure Code .
Article 5. (1) (Amended, SG No. 100/2005) The assessed value according to the Annexes to this Act shall be
updated, where the fair market value index of immovable property has increased or decreased by more than 20 per cent
cumulated since the last adjustment of the said fair market value.
(2) The index referred to in Paragraph (1) shall be determined by the National Statistical Institute.
Section II
Local Fees
Article 6. (1) Municipalities shall collect the following local fees:
(a) for disposal of household waste;
(b) for use of retail markets, wholesale markets, fairs, sidewalks, squares and street roadways;
(c) (Supplemented, SG No. 70/2004) for attendance at creches, provision of cooked take-away meals from
baby-food kitchens, attendance at kindergartens, residence at public care homes, camps, dormitories, and use of other
forms of municipal social services;
(d) for quarrying;
(e) for technical services;
(f) for administrative services;
(g) for lease of grave plots;
(h) visitor fee;
(i) (new, SG No. 87/2005) for dog ownership;
(j) (redesignated from Letter (i), SG No. 87/2005) other local fees as determined by statute.
(2) The (competent) Municipal Council shall set a price for any service provided or right granted by the municipality
with the exception of such covered under Paragraph (1).
Article 7. (1) Local fees shall be determined proceeding from the necessary logistical and administrative expenses
incurred on provision of the service.
(2) Fees shall be simple or proportional, and shall be payable by a cashless method, in cash, or in municipal revenue
stamps within the time limits and according to the procedure established by this Act.
Article 8. (1) The (competent) Municipal Council shall determine the amount of the fees in conformity with the
following principles:
1. recovery of the full amount of expenses incurred by the municipality on provision of the service;
2. creation of conditions for expansion of the services provided and for improvement of the quality thereof;
3. achievement of greater fairness in the determination and payment of local fees.
(2) A separate fee shall be determined for each distinguishable activity into which a service can be disaggregated.
(3) The amount of the fee may not recover the full amount of expenses incurred by the municipality for provision of a
specific service should the (competent) Municipal Council resolve that this a protection of the public interest so dictates.
(4) In the cases where the amount of the fees does not recover the full amount of expenses incurred for provision of
the service, the difference between the said expenses and the amount of the fees shall be for the account of municipal
revenues.
(5) By the ordinance referred to in Article 9 herein, the (competent) Municipal Council shall establish the procedure
according to which the persons who do not use a service during the relevant year or during a specific period of the said year
shall be exempt from payment of the said fee.
(6) The (competent) Municipal Council may exempt certain categories of citizens from full or partial payment of
specific types of fees according to a procedure established by the ordinance referred to in Article 9 herein.
Article 9. The (competent) Municipal Council shall adopt an ordinance on the determination and administration of local
fees and prices for services.
Article 9a. (1) Local fees shall be collected by the municipal administration.
(2) (Amended, SG No. 106/2004, repealed, SG No. 100/2005) .
(3) Revenues from local fees shall accrue to the municipal budget.
(4) (New, SG No. 105/2006) The [competent] Mayor shall authorize a rescheduling or deferral of liabilities for local
fees to an amount not exceeding BGN 30,000 and subject to the condition that a rescheduling or deferral is requested
within one year after the date of grant of the authorization.
(5) (New, SG No. 105/2006) The [competent] Municipal Council shall authorize a rescheduling or deferral of
liabilities for local fees exceeding BGN 30,000 or for a period longer than one year.
Article 9b. (1) (Amended, SG No. 105/2006) Any delinquent fees shall be collected with interest under the Interest
on Taxes, Fees and Other Such State Receivables Act according to the procedure established by the Tax and
Social-Insurance Procedure Code .
(2) Fees receivable shall be ascertained by a written statement drawn up by the (competent) Municipality Mayor
according to the procedure established by the Administrative Procedure Code.
(3) Any written statement ascertaining the receivable shall be appealable according to the procedure established by the
Administrative Procedure Code.
(4) (Amended, SG No. 84/2003, repealed, SG No. 105/2005) .
Article 9c. Where a municipal authority has been entrusted with the performance of an act or with the issuance of a
document for which a stamp duty is charged, the fee charged shall accrue to revenue of the municipal budget.
Chapter Two
LOCAL TAXES
Section I
Immovable Property Tax
Article 10. (1) (Amended, SG No. 106/2004) Immovable property tax shall be levied on the buildings and lots
located within the territory of Bulgaria, which are situate within the development limits of the nucleated settlements and the
dispersed settlements, as well as the lots outside such development limits, which, according to a detailed plan, have the
intended purpose under Item 1 of Article 8 of the Spatial Development Act.
(2) (New, SG No. 106/2004) No tax shall be levied on any lots occupied by streets, roads of the national and
municipal road networks and the railway network, up to the delimiting building lines. No tax shall furthermore be levied on
any lots occupied by water bodies constituting state and municipal property.
(3) (Supplemented, SG No. 109/2001, renumbered from Paragraph 2, SG No. 106/2004)) No tax shall be levied on
agricultural land tracts and forests, with the exception of developed land in respect of the actually developed surface area
and the adjoining ground.
(4) (New, SG No. 100/2005, amended, SG No. 105/2006) No tax shall be levied on any corporeal immovable
whereof the assessed value does not exceed BGN 1,680.
Article 11. (1) The taxable persons shall be the owners of taxable corporeal immovables.
(2) (Supplemented, SG No. 153/1998, amended, SG No. 106/2004) The owner of a building constructed on a
state-owned or municipal-owned lot shall furthermore be taxable in respect of the said lot.
(3) (Supplemented, SG No. 109/2001, amended, SG No. 36/2006) Should a real right of use have been created, the
user shall be the taxable person.
(4) (New, SG No. 36/2006) In cases of concession, the tax liable person shall be the concessionaire.
Article 12. (1) Where the right of ownership or the limited real right to a taxable corporeal immovable vests in several
persons, liability for tax shall apply to the said persons in proportion to the parts thereto appertaining.
(2) Any one of the co-owners of the property, and any one of the co- holders of the limited real right, as the case may
be, may pay the tax on the entire property for the account of the rest.
Article 13. Tax shall be payable irrespective of whether the corporeal immovables are used or not.
Article 14. (Amended, SG No. 103/1999) (1) The owner of, or the holder of the limited real right to, any newly
constructed or otherwise acquired property, as the case may be, shall notify the municipality exercising competence over the
situs of the property within two months after the said construction or acquisition by submission of a tax return for annual
immovable property taxation.
(2) Upon alteration in any circumstance relevant to the assessment of the tax, the taxable persons shall notify the
municipality according to the procedure and within the time limit established under Paragraph (1).
(3) (New, SG No. 102/2000) Upon acquisition of a property by succession, the tax return referred to in Paragraph
(1) shall be submitted within the time limit referred to in Article 32 herein.
(4) (New, SG No. 119/2002) The tax return submitted by one co owner or user, as the case may be, shall benefit the
rest of the co-owners or users.
Article 15. (1) In respect of any newly constructed building or part of a building, tax shall be due as from the
commencement of the month next succeeding the month wherein the said building or part thereof was completed or when
use thereof began.
(2) Upon transfer of a property, the transferee shall be liable for tax as from the commencement of the month next
succeeding the month wherein the alteration in ownership or use occurred, unless the tax has been paid by the transferor.
Article 16. (1) (Amended, SG No. 103/1999, supplemented, SG No. 102/2000) Upon partial or complete
destruction of a building, as well as upon change of the status of a corporeal immovable from non-taxable to taxable and
vice versa, the taxable persons shall notify the municipality exercising competence over the situs of the property according to
the procedure and within the time limit established by Article 14 (1) herein.
(2) In the instances under Paragraph (1), the liability for payment of the tax shall terminate or arise, as the case may be,
as from the commencement of the month next succeeding the month wherein the change occurred.
Article 17. (1) (Supplemented, SG No. 153/1998, amended, SG No. 103/1999, redesignated from Article 17 and
amended, SG No. 102/2000, amended and supplemented, SG No. 109/2001, amended, SG No. 100/2005) Within two
months after acquisition of any non-residential property or after creation of a right to use, as the case may be, any enterprise
shall submit a declaration to the municipal administration exercising competence over the situs of the said property, stating
therein the type of property, the exact location thereof, the book value thereof and any other circumstances as shall be
relevant to the assessment of the tax, as well as the amount of the tax due. Upon any change in the particulars as declared, a
declaration shall be submitted within two months after the date of the said change.
(2) (New, SG No. 102/2000) In respect of any residential property, the persons referred to in Paragraph (1) shall
submit a tax return according to the procedure and within the time limits established by Article 14 herein.
(3) (New, SG No. 102/2000, amended, SG No. 119/2002) In respect of any residential property referred to in
Article 11 (2) herein, enterprises shall submit a declaration according to the procedure and within the time limits established
by Article 14 (1) herein and, after communication of the assessed value by the municipal administration officer, shall state
the said assessed value in the declaration referred to in Paragraph (1).
(4) (New, SG No. 102/2000) The tax shall be paid within the time limits established by Article 28 herein at the
municipality exercising competence over the situs of the property according to the particulars as declared.
Article 18. (1) (Redesignated from Article 18, SG No. 153/1998, amended, SG No. 34/2000) The municipal
administration officer shall verify the returns as submitted. The said authority may require additional information on the
taxable property, to compare the particulars of the return with the books of account, plans, drawings and documents of title
or use of the property and, when necessary, through surveying of the said property by the technical authorities.
(2) (New, SG No. 153/1998, amended, SG No. 34/2000) When requested by the municipal administration officers
to provide any data and evidentiary material of property status (copies of maps and plans, computer models, registers and
other such), the competent public financed services shall be obliged to provide anysuch data and material gratuitously within
seven days.
(3) (New, SG No. 34/2000) Any data of the cadastre, coming under Paragraph (2), shall be provided under the terms
and according to the procedure established by the Cadastre and Property Register Act.
Article 19. (1) The tax shall be assessed on the basis of the assessed value of the corporeal immovables covered
under Article 10 (1) herein at the 1st day of January in the year wherefor the tax is due.
(2) (Repealed, SG No. 153/1998).
(3) (New, SG No. 119/2002, supplemented, SG No. 112/2003, amended, SG. No. 100/2005) Upon any
modification of the assessed value of a property during the year, the tax shall be assessed on the basis of the new assessed
value as from the month next succeeding the month of the modification. In the case of change by the Municipal Councils of
the boundaries of the zones within the nucleated settlements and the categories of the country-house zones or of the
nucleated settlements, the tax shall be assessed on the basis of the new assessed value as from the 1st day of January in the
next succeeding year.
Article 20. (Amended, SG No. 109/2001) The assessed value of any corporeal immovables appertaining to
individuals shall be determined by a municipal administration officer at rates according to Annex 2 hereto depending on the
type of property, the location, space, structure and depreciation, and shall be communicated to the taxable persons.
Article 21. (1) (Supplemented, SG No. 153/1998, amended, SG No. 102/2000, SG No. 109/2001) The assessed
value of any corporeal immovable appertaining to enterprises shall be the book value of the said property, and the assessed
value of any residential property shall be the assessed value arrived at according to Annex 2 hereto.
(2) (New, SG No. 102/2000, amended, SG No. 109/2001) The assessed value of any corporeal immovable in
respect whereof a right to use has been created in favour of an enterprise shall be the book value of the said immovable as
shown in the balance sheet of the owner or the assessed value arrived at according to Annex 2 hereto and, in respect of
residential property, the assessed value arrived at according to Annex 2 hereto.
(3) (New, SG No. 109/2001) The assessed value of any property referred to in Article 11 (2) herein, whereon any
buildings of enterprises have been constructed, shall be arrived at rates according to Annex 2 hereto.
(4) (Renumbered from Paragraph (2), SG No. 102/2000, renumbered from Paragraph (3), SG No. 109 of 2001)
Should accounting data be unavailable, the assessed value shall be determined by a municipal administration officer for the
account of the taxable person. In such cases, the municipal administration officer may resort to the services of experts.
Article 22. The rate of (immovable property) tax is hereby set at 1.5 per mille of the assessed value of the corporeal
immovable.
Article 23. (Amended, SG No. 103/1999, SG No. 109/2001)
The amount of tax referred to in Article 14 (1) and (3) herein and in Article 17 (2) herein shall be determined by the
municipal administration officer exercising competence over the situs of the corporeal immovable and shall be communicated
to the taxable person or to a legal representative thereof.
Article 24. (1) The following shall be exempt from (immovable property) tax:
1. (Supplemented, SG No. 153/1998) the municipalities, in respect of any immovables constituting public municipal
property;
2. (Supplemented, SG No. 153/1998) the State, in respect of any immovables constituting public state property,
except where the immovable has been allocated for use to another person and said person is not exempt from tax;
3. (Repealed, SG No. 153/1998);
4. the community centres (chitalishte);
5. the buildings owned by foreign states which house diplomatic missions and consular posts, on a basis of reciprocity;
6. (Repealed, SG No. 153/1998);
7. the buildings appertaining to the Bulgarian Red Cross;
8. (Amended, SG No. 153/1998, SG No. 119/2002) the buildings of the higher schools and the academies, used for
teaching and scientific research;
9. the houses of worship appertaining to lawfully registered religious denominations in Bulgaria;
10. the parks, the sports grounds, the playgrounds and other such immovables for public use;
11. (Repealed, SG No. 153/1998);
11a. (New, SG No. 109/2001) the buildings designated as cultural landmarks, where not used for a for-profit
purpose;
12. the museums, the galleries, and the libraries;
13. (Amended, SG No. 119/2002) the immovables which are directly used for the operation of public transport;
14. the farm buildings appertaining to agricultural producers and used for agricultural activities;
15. the temporary buildings servicing the construction of a new building or facility, until completion and commissioning
of the said new building or facility;
16. (Supplemented, SG No. 153/1998) the buildings declared according to the established procedure to present a
risk of spontaneous collapse or are harmful in terms of sanitation and hygiene, for a period of five years reckoned from the
date of issue of the initial certificate;
17. (New, SG No. 153/1998) the corporeal immovables whereof the ownership has been restituted by law and which
are unusable, for a period of five years. The tax on any such immovables, which are used by the State, the municipalities, the
public organizations of by commercial corporations wherein they hold a participating interest, including privatized
commercial corporations, shall be due from the users;
18. (New, SG No. 18/2004) the buildings which have received a Category A certificate, issued according to the
procedure established by the Energy Efficiency Act and the Ordinance on Certification of Buildings: for a period of ten
years, reckoned from the year next succeeding the year of issuance of the said certificate;
19. (New, SG No. 18/2004) the buildings which have received a Category B certificate, issued according to the
procedure established by the Energy Efficiency Act and the Ordinance on Certification of Buildings: for a period of five
years, reckoned from the year next succeeding the year of issuance of the said certificate.
(2) (Amended, SG No. 153/1998) Exemption under Items 1, 2, 4, 7, 8 and 9 of Paragraph (1) shall apply subject to
the condition that the immovables are not used for a for-profit purpose unrelated to the core activity thereof.
(3) (New, SG No. 153/1998, repealed, SG No. 109/2001).
(4) (Renumbered from Paragraph (3) and amended, SG No. 153/1998, amended, SG No. 109 of 2001) Paragraphs
(1) and (2) shall furthermore apply accordingly to any parts of properties.
(5) (New, SG No. 112/2003) In respect of any immovables referred to in Item 17 of Paragraph (17) the right of
ownership whereof was restored prior to the 1st day of January 1999, the five-year period shall begin to run from the said
date, and in respect of any such immovables the right of ownership whereof was restored after the said date, the said period
shall begin to run from the month next succeeding the month of restoration.
Article 25. (1) A rate rebate of 50 per cent shall apply to the tax due on any immovable used as a main residence.
(2) (Amended, SG No. 119/2002) In respect of any immovable used as a main residence by a person who has lost
between 50 and 100 per cent of the working capacity thereof, a rate rebate of 75 per cent shall apply to the tax due.
Article 26
(Amended, SG No. 153/1998, SG No. 103/1999, repealed, SG No. 102/2000).
Article 27. Any eligible person shall claim the rights thereof to exemption from tax or to enjoyment of a rate rebate by
means of a tax relief submitted within the time limit under Article 14 (1) herein.
Article 28. (1) (Supplemented, SG No. 153/1998, amended, SG No. 102/2000) Immovable property tax shall be
payable in four equal installments within the following periods: from the 1st day of February to the 31st day of March, not
later than the 30th day of June, not later than the 30th day of September, and not later than the 30th day of November in
the year wherefor the tax is due.
(2) Any taxpayer, who or which prepays the amount of tax due for the whole year by the time limit for payment of the
first installment, shall enjoy a rate rebate of 5 per cent.
(3) (New, SG No. 100/2005) Upon transfer of a corporeal immovable or upon creation of rights in rem to a
corporeal immovable, the tax due until the said transfer or creation, including for the month of the transfer or creation, shall
be paid by the transferor or creator prior to the said transfer or creation.
(4) (Amended, SG No. 102/2000, supplemented, SG No. 109/2001, renumbered from Paragraph (3), SG No.
100/2005) Immovable property tax shall be credited to revenue of the budget of the municipality exercising jurisdiction over
the immovable. The tax due from the concessionaire for an immovable located within the territory of more than one
municipality shall be credited to revenue of the municipality whereof the territory shall contain the larger part of the said
immovable.
Section II
Inheritance Tax
Article 29. (1) Inheritance tax shall be levied on the estate of any decedent Bulgarian citizen located within Bulgaria or
abroad when devolved by legal or testamentary succession, as well as on the estate located within Bulgaria where so
devolved by any decedent foreign citizen.
(2) The estate of any decedent stateless person shall be taxed as an estate of a Bulgarian citizen, should the said
person have been permanently resident within the territory of Bulgaria.
Article 30. (1) A decedent's estate shall incorporate the movable and immovable things owned by the ancestor and the
rights to any such things, as well as the ancestor's other property rights, receivables and liabilities at the time of the opening
of the succession, save as otherwise provided by statute.
(2) Inheritance tax shall furthermore be levied on any property devolving directly on a third party in the event of death
of the ancestor pursuant to a contract concluded by the ancestor.
(3) Paragraph (2) shall not apply if the contract was concluded to fulfill an obligation imposed by statute.
Article 31. (1) (Redesignated from Article 31, SG No. 106/2004) Liability for inheritance tax shall apply to the legal
or testamentary heirs as well as to the legatees.
(2) (New, SG No. 106/2004) Inheritance tax shall not be paid by the surviving spouse and by the lineal heirs without
restraint.
Article 32. (1) (Amended, SG No. 103/1999) Within six months after the opening of a succession, any taxable person
covered under Article 31 herein or the legal representative thereof shall be obligated to submit a declaration to the
municipality exercising competence over the last fixed abode of the ancestor or, should the ancestor have been domiciled
abroad, to the municipality exercising competence over the situs of the larger part of the estate of the ancestor within
Bulgaria.
(2) For any heir or legatee other than a spouse, descendant, parent, or sibling, the six-month time limit for submission
of the declaration shall begin to run from the day of learning that the succession has opened.
(3) In respect of the estates of persons declared absent by the court, the declaration shall be submitted by the heirs
apparent to the person declared absent at the time when the said person was last heard from. In such a case, the six-month
time limit for submission of the declaration shall begin to run from the entry into possession.
(4) Where the heir is a person who has been conceived at the time of opening of the succession and was born living,
the time limit under Paragraph (1) in respect of the legal representatives of any such person shall begin to run from the date
of birth of the said person.
(5) Any declaration submitted in due course by one heir shall benefit the other heirs as well.
(6) In the declaration, the heirs shall itemize the decedent's estate as inherited by type, location and value.
(7) Any decedent's estate of which the taxable persons learn the time limit under the foregoing paragraphs has expired,
shall be declared within one month after the day of learning about the estate. In such cases, the tax due shall be recalculated.
Article 33. (1) Any decedent's estate, with the exception of such exempt from tax, shall be identified and valued in lev
terms at the date of the opening of the succession, as follows:
1. the corporeal immovables: at the assessed value arrived at according to Annex 2 hereto;
2. the foreign currency and precious metals: at the central exchange rate of the Bulgarian National Bank;
3. the securities: at fair market value or, where the fair market value cannot be established without considerable cost or
difficulty, at face value;
4. (Amended, SG No. 109/2001, SG No. 45/2002) the transport vehicles: at the insured value;
4a. (New, SG No. 109/2001, repealed, SG No. 45/2002);
5. any other movable things and rights: at fair market value;
6. the enterprises or participating interests in commercial corporations or cooperatives: at fair market value or, where
determination of the said value requires considerable expense or causes difficulties, according to accounting data.
(2) The liabilities of the ancestor shall likewise be valued according to the procedure established by Paragraph (1).
(3) Any rights and liabilities of the ancestor, which have not been established in terms of either legal grounds or
amount, shall be declared but shall be valued and taken into consideration upon determination of the taxable estate being
established in terms of legal grounds and amount. In such case, the tax due shall be recalculated.
(4) Upon request by a municipal administration officer or an interested party, the insurers shall issue a certificate of the
insured value of the thing within seven days.
Article 34. The assets of the taxable estate as determined according to the procedure established by Article 33 herein
shall be debited with the following items:
1. the liabilities of the ancestor at the time of opening of the succession, established in terms of legal grounds and
amount, unless property exempt from inheritance tax is acquired against such liabilities; any payables to creditors, whereof
the claims to the ancestors are extinguished by prescription and are unrealized within the six-month time limit under Article
32 herein, shall not be set off;
2. the rights and receivables transferred by the heirs in favour of the State or the municipalities according to the
procedure established by the law within the six month time limit under Article 32 herein;
3. (Amended, SG No. 153/1998) the funeral expenses up to the amount of BGN 1,000;
4. any reliefs provided for by the law.
Article 35. (1) The taxable estate shall be divided into portions, and each heir shall be allocated a portion according to
the procedure established by the Succession Act.
(2) The value of the legacies, valued according to the procedure established by Article 33 herein, shall be added or
subtracted from the portions, as the case may be.
Article 36. (Amended, SG No. 106/2004) Inheritance tax shall be assessed separately in respect of each legal or
testamentary heir as follows:
1. applicable to siblings and the children of siblings: 0.7 per cent per portion in excess of BGN 250,000;
2. applicable to any persons other than such referred to in Item 1: 5 per cent per portion in excess of BGN 250,000.
Article 37. (Amended, SG No. 103/1999, SG No. 105/2005) The tax shall be assessed and shall be communicated
to each legal or testamentary heir according to the procedure established by the Tax and Social Insurance Procedure
Code.
Article 38. (1) The following shall be exempt from tax:
1. the estate of those who fell for the Republic of Bulgaria or in the line of duty, or who died in industrial accidents or
natural disasters;
2. (Supplemented, SG No. 109/2001, SG No. 119/2002) the estate settled on the State, the municipalities, the
Bulgarian Red Cross, the lawfully registered religious denominations in Bulgaria, the community centres (chitalishte) and
other legal persons which are not merchants, with the exception of the non-profit organizations designated for pursuit of
private- benefit activities;
3. any ordinary household furnishings;
4. any small farm implements;
5. libraries and musical instruments;
6. any works of art whereof the author is the ancestor, any of the heirs or a lineal relative thereof up to any degree of
consanguinity, or a collateral relative up to the fourth degree of consanguinity;
7. the ancestor's pensions payable;
8. the estates of Bulgarian citizens located abroad, in respect of which inheritance tax has been paid in the respective
State.
(2) Should any two persons, of whom one is heir to the other, have died simultaneously or in immediate succession, no
tax shall be due on the portion acquired by the deceased heir.
(3) Exemption under Items 3, 4 and 5 of Paragraph (1) shall apply only to lineal heirs, spouses, and siblings.
Article 39. Should any immovable property have devolved to the ancestor by succession, the decedent's estate shall
include 40 per cent of the assessed value of the said property if acquired within one year prior to the death of the ancestor;
50 per cent, if acquired within two years prior to the death thereof, and 60 per cent, if acquired within three years prior to
the death thereof.
Article 40. (1) (Amended, SG No. 103/1999) Inheritance tax shall fall due for payment within two months after
service of the notice.
(2) Should the decedent's estate comprise the enterprise of a sole trader, participating interest in a general partnership,
interests and shares representing more than 50 per cent of the capital of commercial corporations, the tax due may be paid
within one year after the opening of the succession together with the legal interest, which shall begin to accrue upon the lapse
of the two-month time limit referred to in Paragraph (1).
Article 41. (1) (Amended, SG No. 103/1999, supplemented, SG No. 102/2000) Sums held on accounts of
decedents shall be paid to the heirs of holders upon presentation of a certificate issued by the municipality, certifying that the
said sums have been declared in the inheritance tax return and the tax has been paid. Should the tax be not paid, the said tax
shall be withheld and credited to the account of the competent municipality within one month after presentation of a
document on the amount of the tax due, and the heirs shall be paid sums up to the amount of the balance on the account of
ancestor.
(2) Paragraph (1) shall furthermore apply to payment of indemnities on a contract for life insurance, concluded by the
ancestor in favour of third- party beneficiaries.
(3) (Amended, SG No. 103/1999) The transfer of any registered shares and other securities which appertained to
decedent persons or to persons who have been declared absent shall be executed proceeding from a certificate issued by
the municipality exercising competence over the place of opening of the succession, certifying that the said securities have
been declared in the inheritance tax return and the inheritance tax due has been paid.
Article 42. (Amended, SG No. 103/1999, repealed, SG No. 100/2005) .
Article 43. (Amended, SG No. 103/1999) Any banks, insurance companies and other commercial corporations, as
well as any other entities which are deposit keepers or obligors for securities, money or other property incorporated into a
succession of which they know that it has opened, shall be obligated to transmit an inventory of the property to the
municipality exercising competence over the place of opening of the succession prior to the payment, delivery or transfer of
any such property.
Section III
Gift Tax and Tax on Onerous Acquisition of Property
Article 44. (1) Tax shall be levied on any properties acquired by donation, as well as on any onerously acquired
corporeal immovables, limited real rights thereto, and motor vehicles.
(2) Any properties acquired gratuitously in any manner other than by donation, as well as any liabilities extinguished by
remission, shall likewise attract a tax to the same amount as gift tax.
(3) (New, SG No. 112/2003, amended, SG No. 106/2004) Paragraph (1) shall not apply to any motor vehicles
which have been imported into Bulgaria as new.
(4) (Renumbered from Paragraph (3) and supplemented, SG No. 112/2003) Paragraph (2) shall not apply should the
transfer be effected to fulfil an obligation imposed by a law or in pursuance of an act of the Council of Ministers on
gratuitous allocation of properties to investors under priority investment projects.
(5) (New, SG No. 106/2004) No tax shall be levied on any properties acquired by donation between lineal relatives
and between spouses.
Article 45. (1) The tax shall be paid by the transferee of the property covered under Article 44 herein, and in the case
of exchange, by the person acquiring the more valuable property, unless otherwise agreed. Should it be agreed that the tax
is due by both parties, they shall incur solidary liability. Should the parties have agreed that the tax is due by the transferor,
the other party shall stand surety.
(2) Where the transferee of the property is abroad, the transferor shall be liable for the tax.
Article 46. (1) The base for assessment of the tax shall be the assessed value of the property in lev terms at the time of
the transfer.
(2) The property shall be valued as follows:
1. (Amended, SG No. 153/1998) corporeal immovables and limited real rights thereto: at the price agreed or at a
price as set by a state or municipal authority or, should the said price be lower than the assessed value, at the assessed
value arrived at according to Annex 2 hereto;
2. (Amended, SG No. 109/2001) any other properties: according to the procedure established by Items 2, 3, 4, 4a
and 5 of Article 33 (1) herein.
(3) (New, SG No. 102/2000) The assessed value under Annex 2 in respect of any properties referred to in Item 1 of
Paragraph (2) shall be arrived at proceeding from the particulars and characteristics contained in the declaration referred to
in Article 14 (1) herein.
Article 47. (1) Upon donation of property, as well as in the cases covered under Article 44 (2) herein, tax shall be
charged on the assessed value of the transferred property at the rate of:
(a) (Repealed, SG No. 106/2004);
(b) (Amended, SG No. 106/2004) 0.7 per cent: on donations between siblings and the children of siblings;
(c) (Amended, SG No. 106/2004) 5 per cent: on donations between any persons other than the persons referred to in
Littera (b).
(2) Where property is onerously acquired, the tax shall be at the rate of 2 per cent of the assessed value of the
transferred property, and in the case of exchange, of the assessed value of the more valuable property.
(3) Upon partition of property resulting in an increase of the portion held before the partition, tax shall be charged on
the increment.
Article 48. (1) The following shall be exempt from tax:
1. any properties acquired by:
(a) the State and the municipalities;
(b) (supplemented, SG No. 153/1998) any Bulgarian public-financed health, educational, cultural and scientific
research organizations, as well as any public care homes and care homes for orphaned and abandoned pre-school children;
(c) the Bulgarian Red Cross;
(d) (amended, SG No. 106/2004) the nationally representative organizations of people with disabilities and for people
with disabilities;
(e) any funds providing relief to victims of natural disasters and financing the conservation and restoration of historical
and cultural landmarks;
2. (amended, SG No. 106/2004) any donations for medical treatment of Bulgarian citizens, as well as of technical aids
for people with disabilities;
3. (amended, SG No. 119/2002) any humanitarian donations to persons who have lost between 50 and 100 per cent
of the working capacity thereof and to socially disadvantaged individuals;
4. (amended, SG No. 109/2001, supplemented, SG No. 105/2006) any donations for not-for-profit legal entities
which receive subsidies from the central-government budget, and any not-for-profit legal entities, registered in the Central
Register of Not-for-Profit Legal Entities designated for pursuit of public-benefit activities, in respect of any donations
received and provided;
5. any customary gifts;
6. any property transferred gratuitously in fulfillment of an obligation arising under statute;
7. any donations in favour of community centers (chitalishte);
8. (amended, SG No. 28/2002) any properties acquired according to the procedure established by the Privatization
and Post-privatization Control Act;
9. any non-cash assets contributed towards an allotment in the capital of a commercial corporation, a cooperative or a
non-profit corporation;
10. (new, SG No. 112/2003) the foreign States in respect of acquisition of corporeal immovables: on a basis of
reciprocity.
11. (new, SG No. 103/2005) any assistance provided gratuitously under the terms and according to the procedure
established by the Financial Support for Culture Act .
(2) Should any property received under Paragraph (1) be transferred to third parties, the uncollected tax shall become
due if it is proven that the transfer is not connected to attainment of the immediate objectives wherefor the respective
organization, listed under Paragraph (1), has been established, or where the said objectives have been cited as ground for
exemption from tax.
Article 49. (Amended, SG No. 103/1999, supplemented, SG No. 102/2000, amended and supplemented, SG No.
109/2001, SG No. 119/2002, amended, SG No. 112/2003) (1) The tax shall be paid at the municipality exercising
competence over the situs of the corporeal immovable, and in the remaining cases, (at the municipality exercising
competence over) the permanent address or the registered office of the taxable person, as the case may be. Any person
who does not have a permanent address shall pay the tax according to the current address thereof.
(2) The tax shall be paid upon the transfer of the corporeal immovable, the limited real rights to a corporeal immovable
and the motor vehicles.
(3) Upon gratuitous acquisition of property in cases other than such under Paragraph (2), the acquirers of property
shall submit a return for taxation of the said property and shall pay the tax within two months after receipt.
Article 50. Judges, notaries, regional governors, municipality mayors and other public officials shall execute the
transaction or the act whereby real rights are acquired, created, modified or terminated after ascertaining that the tax due
under this Chapter has been paid.
Article 51. (1) (Amended, SG No. 103/1999, SG No. 36/2004) The recording offices shall notify the competent
municipality of any transferred, created, modified or terminated real rights to corporeal immovables within seven days, and
the Ministry of the Interior and the other competent authorities shall notify (the competent municipality) of any motor
vehicles which have been registered, deregistered and suspended from operation within seven days.
(2) The time limit referred to in Paragraph (1) shall begin to run as from the day next succeeding the (day of) recording
or registration, deregistration or suspension from operation of the transport vehicle, as the case may be.
Section IV
Transport Vehicle Tax
Article 52. Transport vehicle tax shall be levied on:
1. (Amended, SG No. 112/2003) any motor vehicles registered for operation on the road network in the Republic of
Bulgaria;
2. any ships recorded in the registers of the Bulgarian ports;
3. (Amended, SG No. 109/2001) any aircraft recorded in the state register of civil aircraft of the Republic of Bulgaria.
Article 53. The tax shall be paid by the owners of the transport vehicles.
Article 54. (Amended, SG No. 103/1999) (1) (Redesignated from Article 54 and amended, SG No. 109/2001,
amended and supplemented, SG No. 112/2003, SG No. 106/2004) The owners of transport vehicles shall declare the
transport vehicles owned thereby to the municipality exercising competence over the permanent address or the registered
office thereof, as the case may be, within two months after acquisition of any such vehicles. In respect of any transport
vehicles, which have not been registered for operation within Bulgaria, the two-month time limit shall begin to run as from
the date of registration of any such vehicles for operation. Upon acquisition of a transport vehicle by succession, the
declaration shall be submitted within the time limit established by Article 32 herein.
(2) (New, SG No. 109/2001) Where the owners of transport vehicles have no permanent address or registered
office, as the case may be, within the territory of Bulgaria, declarations shall be submitted to the municipality exercising
competence over the (place of) registration of the transport vehicle.
(3) (New, SG No. 119/2002, amended, SG No. 105/2006) The owners of transport vehicles shall claim the right
thereof to exemption from tax or to enjoyment of a rate rebate by means of a tax return submitted within the time limit under
Paragraph (1). No such return shall be submitted in the event of theft or destruction of a transport vehicle.
(4) (New, SG No. 119/2002, amended, SG No. 105/2006) The municipal administration officer may require
presentation of documents certifying facts and circumstances relevant to taxation. Upon theft or destruction of a transport
vehicle, the taxable person shall present a document issued by a competent authority and certifying the relevant
circumstance.
(5) (New, SG No. 119/2002) The tax return submitted by one of the co-owners shall benefit the rest of the
co-owners.
(6) (New, SG No. 109/2001, renumbered from Paragraph (3), SG No. 119/2002) Where data on the year of
manufacture of the road transport vehicle shall be unavailable, the year of the first registration thereof shall be treated as the
year of manufacture.
(7) (New, SG No. 106/2004, supplemented, SG No. 105/2006) Upon submission of a declaration under Paragraph
(1), the owner shall present a documentary proof of the tax paid upon acquisition of the transport vehicle declared, and in
the cases referred to in Article 168 of the Value Added Tax Act , a document certifying remittance of the value added tax.
(8) (New, SG No. 100/2005) Where the certificate of registration of the transport vehicles covered under Article 55
(9) herein does not state any data on the permissible maximum weight of the combination of transport vehicles, the
permissible maximum weight of the combination of transport vehicles as designated by the manufacturer shall be stated in
the declaration referred to in Paragraph (1).
Article 55. (Amended and supplemented, SG No. 153/1998, amended, SG No. 109/2001, SG No. 45/2002) (1)
(Amended, SG No. 112/2003) In respect of passenger cars, the amount of tax shall be determined in conformity with the
engine power, adjusted by a coefficient depending on the year of manufacture as follows:
1. (amended, SG No. 100/2005) up to 37 kW incl.: BGN 0.34 per kW;
2. (amended, SG No. 100/2005) from 37 kW to 55 kW incl: BGN 0.40 per kW;
3. (amended, SG No. 100/2005) from 55 kW to 74 kW incl.: BGN 0.54/kW;
4. (amended, SG No. 100/2005) from 74 kW to 110 kW incl.: BGN 1.10/kW;
5. (amended, SG No. 100/2005) over 110 kW: BGN 1.23/kW.
Depending on the year of manufacture, the tax shall be multiplied by the following coefficients:
Number of years since year of manufacture, incl. year of
manufacture
Coefficient
More than fourteen years 1
Less than five and more than fourteen years inclusive 1.5
Up to five years inclusive 2.8
(2) The following tax shall be charged in respect of passenger car trailers:
1. cargo trailer: BGN 5.00;
2. camping trailer: BGN 10.00.
(3) A tax of BGN 10.00 shall be charged in respect of mopeds, and the following tax shall be charged in respect of
motorcycles:
1. up to 125 cc incl.: BGN 12.00;
2. over 125 and up to 250 cc incl.: BGN 25.00;
3. over 250 and up to 350 cc incl.: BGN 35.00;
4. over 350 and up to 490 cc incl.: BGN 50.00;
5. over 490 and up to 750 cc incl.: BGN 75.00;
6. over 750 cc incl.: BGN 100.00.
(4) In respect of tricars, the tax shall be assessed depending on the total weight:
1. up to 400 kg incl.: BGN 4.00;
2. over 400 kg: BGN 6.00.
(5) In respect of buses, the tax shall be assessed depending on the number of seats:
1. up to 22 seats, incl. the driver's seat: BGN 50.00;
2. over 22 seats, incl. the driver's seat: BGN 6.00
(6) (Supplemented, SG No. 106/2004) In respect of cargo trucks of up to 12 tonnes of legally permissible maximum
weight, a tax of BGN 10.00 shall be charged per tonne of load-carrying capacity or fraction.
(7) (Repealed, SG No. 100/2005).
(8) (Repealed, SG No. 100/2005).
(9) (Amended, SG No. 100/2005, SG No. 105/2006) In respect of truck tractors and trailer tractors: depending on
the permissible maximum weight of the combination of transport vehicles, of the number of axles and the type of suspension
of the tractor, indicated in the certificate of registration of the tractor, as follows:
Number of
axles of the
truck tractor/
trailer
tractor
Permissible maximum weight of the
combination of transport vehicles,
indicated in the certificate of
registration of the tractor
Tax (BGN)
equal or greater
than
less than driving
axle/axles with
pneumatic or
pneumatic-equiva
lent suspension
other suspension
systems of the
driving axle or
axles
(A) two
axles
18 8 28
18 20 28 64
20 22 64 147
22 25 190 342
25 26 342 600
26 28 342 600
28 29 331 399
29 31 399 655
31 33 655 909
33 38 909 1,381
38 1,007 1,369
(B) three
and more axles
36 38 640 888
38 40 888 1,228
40 1,228 1,817
(10) In respect of special-purpose construction vehicles (concrete delivery trucks, concrete pumps etc.), crane
trucks, special-purpose trailers for transportation of heavyweight or oversize loads and other special-purpose automobiles,
excluding electric buses, a tax of BGN 50.00 shall be charged.
(11) In respect of crane trucks of load-carrying capacity exceeding 40 tonnes, special-purpose trailers of
load-carrying capacity exceeding 40 tonnes for transportation of heavyweight or oversize loads, a tax of BGN 100.00 shall
be charged.
(12) In respect of tractors, the following tax shall be charged:
1. (amended, SG No. 100/2005) from 11 kW to 18 kW incl: BGN 5.00;
2. (amended, SG No. 100/2005) over 18 kW and up to 37 kW incl: BGN 7.00;
3. (amended, SG No. 100/2005) over 37 kW: BGN 10.00.
(13) In respect of any other self-propelled vehicles, a tax of BGN 25.00 shall be charged.
(14) In respect of motor sleds, a tax of BGN 50.00 shall be charged.
(15) (New, SG No. 106/2004, amended, SG No. 100/2005, SG No. 105/2006) In respect of cargo trucks of
permissible maximum weight, a tax shall be charged depending on the permissible maximum weight, the number of axles and
the type of suspension as follows:
Number of motor
vehicle axles
Permissible maximum weight Tax (BGN)
equal or greater
than
less than driving axle or
axles with
pneumatic or
pneumatic-equival
ent suspension
other suspension
systems of the
driving axle or
axles
(A) two axles 12 13 30 61
13 14 61 168
14 15 168 237
15 237 536
(B) three
axles
15 17 61 106
17 19 106 217
19 21 217 282
21 23 282 434
23 434 675
(C) four
axles
23 25 282 286
25 27 286 446
27 29 446 708
29 708 1,050
Article 56. (1) (Amended, SG No. 153/1998, SG No. 109/2001) In respect of ships recorded in the registers of
small ships at Bulgarian ports and such recorded in the municipal registers for ships operated on the internal waters without
contact with the Black Sea and the River Danube, excluding yachts and scooters, BGN 1.00 shall be charged per gross ton
or fraction.
(2) (Amended and supplemented, SG No. 153/1998, amended, SG No. 109/2001) In respect of ships excluding
yachts, scooters, tug boats and push boats, recorded in the register of large ships at Bulgarian ports, BGN 1.00 shall be
charged per gross ton or fraction up to 40 gross tons inclusive, and BGN 0. 10 shall be charged per gross ton or fraction in
excess of 40 gross tons.
(3) (Amended, SG No. 153/1998) A tax of BGN 100.00 shall be charged in respect of each jetski.
(4) (New, SG No. 153/1998, amended, SG No. 109/2001) In respect of yachts and motor cruisers, a tax of BGN
20.00 shall be charged per gross ton or fraction.
(5) (New, SG No. 153/1998, amended, SG No. 109/2001, SG No. 100/2005) A tax of BGN 2.70 per kilowatt
shall be charged in respect of scooters.
(6) (New, SG No. 153/1998, amended, SG No. 100/2005) A tax of BGN 0.14 per kilowatt shall be charged in
respect of tug boats and push boats.
(7) (New, SG No. 109/2001) In respect of river-going non-self propelled navigation vessels, the tax is hereby set at
BGN 0.50 per ton deadweight.
Article 57. In respect of civil aircraft, a tax shall be charged as follows:
1. (Amended, SG No. 109/2001) in respect of airplanes in service with a valid airworthiness certificate and in respect
of helicopters, a tax of BGN 20.00 shall be charged per ton of maximum take-off weight or fraction;
2. (Amended, SG No. 109/2001) in respect of para gliders: BGN 12.00;
3. (Amended, SG No. 109/2001) in respect of hang gliders: BGN 12.00;
4. (Amended, SG No. 109/2001) in respect of powered gliders: BGN 20.00;
5. (Amended, SG No. 109/2001) in respect of free balloons: BGN 30.00;
6. (Amended, SG No. 109/2001) in respect of gliders: BGN 30.00.
Article 58. (1) The following transport vehicles shall be exempt from (transport vehicle) tax:
1. (Amended, SG No. 153/1998) any transport vehicles owned by state and municipal bodies and by public-financed
organizations which enjoy special traffic privileges, as well as ambulances and fire trucks appertaining to other persons;
2. any vehicles owned by diplomatic missions and consulates, on a basis of reciprocity;
3. any vehicles owned by the Bulgarian Red Cross, where used for the purposes of the said organization;
4. (amended, SG No. 153/1998, SG No. 112/2003, SG No. 100/2005) any tricars or passenger cars owned by
disabled persons who have lost between 50 and 100 per cent of the working capacity thereof, of an engine capacity not
exceeding 1,800 cubic centimetres and engine power not exceeding 74 kW.
(2) (Repealed, SG No. 109/2001).
(3) Upon transfer of ownership of a transport vehicle, the new owner shall not pay the tax should the previous owner
have paid the said tax for the time remaining until the end of the calendar year (wherein the transfer was effected).
(4) (New, SG No. 45/2002, amended, SG No. 105/2006) No tax shall be collected in respect of any transport
vehicle which shall not be operated, subject to the condition that the owner of the said vehicle has surrendered the
registration certificate and has presented a certificate of dismantling prior to the end of the last preceding year.
Article 59. (1) (Amended, SG No. 100/2005) A rate rebate of 50 per cent shall apply to the tax on passenger cars of
engine power not exceeding 74 kW, equipped with operative catalytic converters.
(2) (Amended, SG No. 109/2001, SG No. 45/2002, SG No. 100/2005, SG No. 105/2006) A rate rebate of 50 per
cent shall apply to the tax under Article 55 (5), (6), (9) and (15) herein in respect of buses, cargo trucks, trailer tractors and
truck tractors equipped with low-emission engines satisfying the Euro 2, Euro 3, Euro 4 and Euro 5 standards.
(3) (Amended and supplemented, SG No. 109/2001, amended, SG No. 45/2002) A rate rebate of 10 per cent shall
apply to the amount of tax arrived at according to the procedure established by Article 55 (5) herein in respect of buses
operated in public carriage of passengers on Scheduled bus services in urban settlements and in sparsely populated
mountain and border areas, which lines are subsidized by the municipalities, subject to the condition that the said buses are
not used for other purposes.
Article 60. (1) (Transport vehicle) tax shall be payable in two equal installments, not later than: the 31st day of March
and the 30th day of September in the year wherefor the tax is due. Any taxpayer, who or which prepays the amount of tax
due for the whole year by the time limit for payment of the first installment, shall enjoy a rate rebate of 5 per cent.
(2) (Amended, SG No. 112/2003, SG No. 106/2004) In respect of any transport vehicle acquired or registered for
operation during a relevant current year, the tax shall be paid within two months after the day of acquisition or after the date
of registration, as the case may be, in an amount equivalent to one-twelfth of the annual tax for each month remaining until
the end of the year, including the month of acquisition or of the registration for operation, as the case may be.
(3) (Repealed, SG No. 109/2001).
(4) (Repealed, SG No. 109/2001).
(5) (Amended, SG No. 102/2000, SG No. 112/2003) In respect of any destroyed or stolen transport vehicle, the tax
paid shall be refunded in proportion to the number of clear months remaining until the end of the year, reckoned from the
month of occurrence, upon presentation of a (supporting) document issued by the relevant competent authority.
(6) (Amended, SG No. 105/2006) Payment of the tax shall be condition for compliance at the annual inspection of the
transport vehicle.
(7) (New, SG No. 45/2002, repealed, SG No. 105/2006) .
(8) (New, SG No. 45/2002, amended, SG No. 105/2006) In respect of any transport vehicle acquired in inoperable
condition, the tax shall be paid according to the procedure and within the time limits established under Paragraph (2).
(9) (New, SG No. 112/2003) In any cases other than such provided for, upon change of any circumstance relevant to
assessment of the tax, the tax liability shall be modified as from the beginning of the month next succeeding the month of
occurrence of the change.
Article 61. (Amended, SG No. 109/2001, SG No. 112/2003) (Transport vehicle) tax shall be credited to revenue of
the municipality where the owner of the transport vehicle, who has submitted the declaration, has his, her or its permanent
address or registered office, as the case may be, and where no such declaration has been submitted and in the cases under
Article 54 (2) herein, to revenue of the municipality where the transport vehicle has been registered.
Section V
(New, SG No. 109/2001, repealed, SG No. 106/2004)
Road Tax
Article 61a. (Amended, SG No. 6/2004, repealed, SG No. 106/2004)
Article 61b. (Repealed, SG No. 106/2004).
Article 61c. (Repealed, SG No. 106/2004).
Article 61d. (Amended, SG No. 6/2004, repealed, SG No. 106/2004)
Article 61e. (Amended, SG No. 112/2003, repealed, SG No. 106/2004)
Article 61f. (Supplemented, SG No. 112/2003, repealed, SG No. 106/2004)
Article 61g. (Supplemented, SG No. 112, repealed, SG No. 106/2004).
Chapter Three
LOCAL FEES
Section I
Household Waste Fee
Article 62. (Supplemented, SG No. 153/1998) Household waste fee shall be charged for the services of collection,
removal and safe disposal of household waste at sanitary landfills or similar waste disposal facilities, as well as for sanitation
of the spatial development areas for public use in the nucleated settlements. The amount of the fee shall be determined
according to the procedure established by Article 66 herein for each service separately: waste collection and waste
removal; safe disposal of household waste at sanitary landfills or other facilities; sanitation of spatial- development areas for
public use.
Article 63. (1) (Supplemented, SG No. 153/1998) A tipping fee for use of household waste disposal sites and/or for
sanitation of spatial- development areas for public use shall be charged in respect of any corporeal immovables located
outside the areas where the municipality has organized a collection and removal of household waste.
(2) (Amended, SG No. 153/1998) The boundaries of the areas and the type of the services provided under Article 62
herein in the relevant area, as well as the frequency of waste removal, shall be determined by an order of the (competent)
municipality mayor and shall be made public on or before the 30th day of October in the year last preceding the year for
which the fee is due.
Article 64. (1) (Amended, SG No. 119/2002, effective 1.01.2004) The fee shall be paid by the owner of the
immovable or, where a real right of use has been created, by the user, according to the expenses as approved by the
Municipal Council for the relevant year for each of the activities covered under Article 62 herein.
(2) (Amended, SG No. 109/2001, repealed, SG No. 119/2002, effective 1.01.2004).
(3) (New, SG No. 109/2001, repealed, SG No. 119/2002, effective 1.01.2004).
Article 65. (Amended, SG No. 153/1998, SG No. 103/1999, repealed, SG No. 119/2002, effective 1.01.2004).
Article 66. (1) (Supplemented, SG No. 119/2002, effective 1.01.2004) The fee shall be determined by resolution of
the Municipal Council as an annual amount in each nucleated settlement, based on an approved cost estimate for each
activity, inclusive of the necessary expenses for:
1. provision of receptacles for storage of household waste: containers, dust bins etc.
2. collection of household waste and transportation of the said waste to sanitary landfills or other facilities and
installations for the safe disposal thereof;
3. (Amended, SG No. 109/2001) research, design, construction, maintenance, operation, closure and monitoring of
sanitary landfills for household waste or other facilities and installations for safe disposal of household waste;
4. cleaning of street roadways, squares, driveways, parks and other spatial-development areas of settlements assigned
for public use.
(2) (Repealed, SG No. 119/2002, effective 1.01.2005) The fee shall be collected by the tax administration.
(3) (New, SG No. 153/1998) Should the Municipal Council fail to determine an amount of the household waste fee
for a relevant current year before the end of the last preceding year, the said fee shall be charged on the basis of the amount
effective at the 31st day of December in the last preceding year.
(4) (New, SG No. 106/2004, repealed, SG No. 100/2005) .
(5) (New, SG No. 109/2001, renumbered from Paragraph (4), SG No. 106/2004) Any approved cost estimate for
determination of the expenses of municipalities referred to in Paragraph (1) shall be subject to examination by the National
Audit Office.
Article 67. (1) (Redesignated from Article 67, SG No. 153/1998, amended, SG No. 109/2001, SG No. 119/2002,
effective 1.01.2004) The amount of the (household waste) fee shall be determined in lev terms according to the quantity of
household waste.
(2) (Redesignated from sentence two of Item 2, SG No. 153/1998, amended, SG No. 119/2002, effective
1.01.2004) Where the quantity of household waste, referred to in Paragraph (1), is unascertainable, the amount of the fee
shall be determined in lev terms per user or as a proportion of a base as shall be determined by the Municipal Council.
(3) (New, SG No. 109/2001, amended, SG No. 119/2002, effective 1.01.2004) The amount of the fee determined
depending on the quantity of household waste receptacles shall include the costs referred to in Items 1, 2 and 3 of Article
66 (1) herein.
(4) (New, SG No. 109/2001, amended, SG No. 119/2002, effective 1.01.2004) The fee for sanitation of the
spatial-development areas for public use in the nucleated settlements shall be determined in lev terms or as a proportion of a
base as shall be determined by the Municipal Council.
Article 68. (Amended, SG No. 119/2002, effective 1.01.2004) During the course of the year, it shall be inadmissible
to revise the manner of determination and the amount of the household waste fee as adopted by the Municipal Council.
Article 69. (Amended, SG No. 119/2002, effective 1.01.2004)
(1) (Household waste) fee shall be payable according to a procedure established by the Municipal Council.
(2) The municipality shall notify the persons covered under Article 64 herein of the fees due therefrom for the relevant
period and of the time limits for payment.
Article 70. (Repealed, SG No. 119/2002, effective 1.01.2004).
Article 71. (Amended, SG No. 153/1998) No fee shall be charged for:
1. (Amended, SG No. 103/1999, SG No. 119/2002, effective 1.01.2004) household waste collection and household
waste removal, where the service is not provided by the municipality;
2. sanitation of the spatial-development areas for public use: where the service is not provided by the municipality;
3. safe disposal of household waste and maintenance of sanitary landfills for household waste and other facilities for
safe disposal of household waste: where no such are available.
Section II
Fees for Use of Retail and Wholesale Markets, Sidewalks, Squares,
Street Roadways, Fairs and Grounds Assigned to Other Uses
Article 72. Fees shall be charged for use of sidewalks,


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