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	<title>Sb Accounting &#38; Consulting &#187; Questions &amp; Answers</title>
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		<item>
		<title>Nature and Types of Transfer Pricing – Part II</title>
		<link>http://sb-bg.com/2013/05/22/nature-and-types-of-transfer-pricing-%e2%80%93-part-ii/</link>
		<comments>http://sb-bg.com/2013/05/22/nature-and-types-of-transfer-pricing-%e2%80%93-part-ii/#comments</comments>
		<pubDate>Wed, 22 May 2013 07:50:15 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Clients Showcase]]></category>
		<category><![CDATA[Consulting]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Accounting Bulgaria Bookkeeping]]></category>
		<category><![CDATA[accounting service providers in Bulgaria]]></category>
		<category><![CDATA[accounting services bulgaria]]></category>
		<category><![CDATA[Accounting Services in Bulgaria]]></category>
		<category><![CDATA[Bookkeeping]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=515</guid>
		<description><![CDATA[(continuing from Nature and Types of Transfer Pricing – Part I) When making inter-company deliveries at market prices, all of the divisions can realize profit. The amount of the profit is a true indicator for the effectiveness of their activity. The market price is a criterion for the profitability of the whole chain of inter-company [...]]]></description>
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		<title>Nature and Types of Transfer Pricing &#8211; Part I</title>
		<link>http://sb-bg.com/2013/05/20/nature-and-types-of-transfer-pricing-part-i/</link>
		<comments>http://sb-bg.com/2013/05/20/nature-and-types-of-transfer-pricing-part-i/#comments</comments>
		<pubDate>Mon, 20 May 2013 11:46:11 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Clients Showcase]]></category>
		<category><![CDATA[Consulting]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Accounting Bulgaria Bookkeeping]]></category>
		<category><![CDATA[Accounting Services]]></category>
		<category><![CDATA[accounting services bulgaria]]></category>
		<category><![CDATA[Accounting Services in Bulgaria]]></category>
		<category><![CDATA[Bookkeeping]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[Limited Liability Company]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=513</guid>
		<description><![CDATA[Transfer pricing is a practice which is usually connected to international operations. It’s related to non-market approach in defining prices of products and services, which are being delivered from one division of the organisation to another. Despite of the administrative pricing, the operations can be conducted on the basis of market principles whereas through the [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The Paid Annual Leave</title>
		<link>http://sb-bg.com/2013/04/25/the-paid-annual-leave/</link>
		<comments>http://sb-bg.com/2013/04/25/the-paid-annual-leave/#comments</comments>
		<pubDate>Thu, 25 Apr 2013 10:11:36 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Payroll]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[bulgarian labor code]]></category>
		<category><![CDATA[Payroll Bulgaria]]></category>
		<category><![CDATA[Payroll in Bulgaria]]></category>
		<category><![CDATA[Payroll Services]]></category>
		<category><![CDATA[payroll services bulgaria]]></category>
		<category><![CDATA[Payroll Services in Bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=510</guid>
		<description><![CDATA[The paid annual leave is a period of time, when the employee is not obliged to execute his labor obligations, but is entitled to a monetary compensation – proportional to his salary. The right to use paid leave can be exercised only, when there is an employment relationship, and when the employee/worker gives to the [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>How to Reduce our Taxes With up to 65%?</title>
		<link>http://sb-bg.com/2013/04/17/how-to-reduce-our-taxes-with-up-to-65/</link>
		<comments>http://sb-bg.com/2013/04/17/how-to-reduce-our-taxes-with-up-to-65/#comments</comments>
		<pubDate>Wed, 17 Apr 2013 07:03:30 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Bulgarian Tax Guide]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[Personal Income tax]]></category>
		<category><![CDATA[Personal Income Tax Act]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Tax Services]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=508</guid>
		<description><![CDATA[Taxable base can be reduced with up to 65% through donations, if certain conditions are met. Because the incomes of individuals in Bulgaria are taxed with a flat rate of 10%, the due tax can be decreased with up to 65% as well in a case of a donation. With this regard the National Revenue [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Insurance Of An Owner of Solely Owned Limited Liability Company With Second Labor Contract</title>
		<link>http://sb-bg.com/2013/01/24/insurance-of-an-owner-of-solely-owned-limited-liability-company-with-second-labor-contract/</link>
		<comments>http://sb-bg.com/2013/01/24/insurance-of-an-owner-of-solely-owned-limited-liability-company-with-second-labor-contract/#comments</comments>
		<pubDate>Thu, 24 Jan 2013 14:30:39 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Clients Showcase]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Consulting]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[labor code bulgaria]]></category>
		<category><![CDATA[labor contract bulgaria]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[Payroll in Bulgaria]]></category>
		<category><![CDATA[Payroll Services in Bulgaria]]></category>
		<category><![CDATA[Personal Income tax]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=472</guid>
		<description><![CDATA[Recently we received a question from a visitor at our website which was the following: “I am a sole shareholder of a limited liability company. In the company I have appointed a director, who I insure. I work on a labor contract with another employer, who insures me for all insurance cases. My question is, [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Bulgaria Registers the Third Lowest Inflation Rate Within the EU in March 2012</title>
		<link>http://sb-bg.com/2012/04/20/bulgaria-registers-the-third-lowest-inflation-rate-within-the-eu-in-march-2012/</link>
		<comments>http://sb-bg.com/2012/04/20/bulgaria-registers-the-third-lowest-inflation-rate-within-the-eu-in-march-2012/#comments</comments>
		<pubDate>Fri, 20 Apr 2012 12:26:56 +0000</pubDate>
		<dc:creator>Plamena Dimitrova</dc:creator>
				<category><![CDATA[Consulting]]></category>
		<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[GDP]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=422</guid>
		<description><![CDATA[Bulgaria continues to be one of the countries with the lowest inflation rate within the EU with inflation rate in March of 1.7%, which is the third lowest after Sweden (1.1%) and Greece (1.4%).On the other side, the highest inflation rate was indicated in Hungary (5.5%), Estonia (4.7%) and the Czech Republic (4.2%). According to [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2012/04/20/bulgaria-registers-the-third-lowest-inflation-rate-within-the-eu-in-march-2012/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Year-End Closure and Publishing the Financial Statements for 2011</title>
		<link>http://sb-bg.com/2012/01/26/year-end-closure-and-publishing-the-financial-statements-2012/</link>
		<comments>http://sb-bg.com/2012/01/26/year-end-closure-and-publishing-the-financial-statements-2012/#comments</comments>
		<pubDate>Thu, 26 Jan 2012 08:23:26 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Bulgarian Laws in English]]></category>
		<category><![CDATA[Bulgarian Tax Guide]]></category>
		<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[accounting bulgaria]]></category>
		<category><![CDATA[Accounting Bulgaria Bookkeeping]]></category>
		<category><![CDATA[Accounting Services in Bulgaria]]></category>
		<category><![CDATA[Annual Tax Return]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[CIT]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=405</guid>
		<description><![CDATA[It is the beginning of the year and according the Chapter 5 from the Accounting Law every single Bulgarian company is obliged to complete the year end closure and to prepare and publish its financial statements. The deadlines for the above mentioned obligations are the following: - for the submission of the Annual Tax Returns [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2012/01/26/year-end-closure-and-publishing-the-financial-statements-2012/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Residence Permits for EU Member States’ Citizens On the Territory of Republic of Bulgaria</title>
		<link>http://sb-bg.com/2011/11/29/residence-permits-for-eu-member-states%e2%80%99-citizens-on-the-territory-of-republic-of-bulgaria/</link>
		<comments>http://sb-bg.com/2011/11/29/residence-permits-for-eu-member-states%e2%80%99-citizens-on-the-territory-of-republic-of-bulgaria/#comments</comments>
		<pubDate>Tue, 29 Nov 2011 12:17:29 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Bulgarian Laws in English]]></category>
		<category><![CDATA[Clients Showcase]]></category>
		<category><![CDATA[Consulting]]></category>
		<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[Annual Tax Return]]></category>
		<category><![CDATA[bulgarian labor code]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[labor code bulgaria]]></category>
		<category><![CDATA[labor contract bulgaria]]></category>
		<category><![CDATA[Labour Code Bulgaria]]></category>
		<category><![CDATA[Personal Income tax]]></category>
		<category><![CDATA[Personal Income Tax Act]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=390</guid>
		<description><![CDATA[The regime for residence of EU member states citizens and their families on the territory of Republic of Bulgaria is defined with the Law for entering, residence and leaving the territory of Republic of Bulgaria by citizens of the EU and the members of their families. An EU citizen is permitted to reside in Bulgaria [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2011/11/29/residence-permits-for-eu-member-states%e2%80%99-citizens-on-the-territory-of-republic-of-bulgaria/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Obtaining Work Permits by Foreigners When Hired In Bulgaria – Part II</title>
		<link>http://sb-bg.com/2011/11/28/obtaining-work-permits-by-foreigners-when-hired-in-bulgaria-%e2%80%93-part-ii/</link>
		<comments>http://sb-bg.com/2011/11/28/obtaining-work-permits-by-foreigners-when-hired-in-bulgaria-%e2%80%93-part-ii/#comments</comments>
		<pubDate>Mon, 28 Nov 2011 12:05:23 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Bulgarian Laws in English]]></category>
		<category><![CDATA[Clients Showcase]]></category>
		<category><![CDATA[Consulting]]></category>
		<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[bulgarian labor code]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[labor code bulgaria]]></category>
		<category><![CDATA[labor contract bulgaria]]></category>
		<category><![CDATA[Labour Code Bulgaria]]></category>
		<category><![CDATA[Legislation]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=388</guid>
		<description><![CDATA[The minister of labour and social policy can in some case break the 10% restriction under Art. 71, Para 1, point 2 from the Law on Employment when the exercised by the employer activity is defined as significant for the labour market development and the more jobs opening provision. A work permit is being issued [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2011/11/28/obtaining-work-permits-by-foreigners-when-hired-in-bulgaria-%e2%80%93-part-ii/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Obtaining Work Permits by Foreigners When Hired In Bulgaria &#8211; Part I</title>
		<link>http://sb-bg.com/2011/11/24/obtaining-work-permits-by-foreigners-when-hired-in-bulgaria-part-i/</link>
		<comments>http://sb-bg.com/2011/11/24/obtaining-work-permits-by-foreigners-when-hired-in-bulgaria-part-i/#comments</comments>
		<pubDate>Thu, 24 Nov 2011 16:00:53 +0000</pubDate>
		<dc:creator>Ina Zlatkova</dc:creator>
				<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[Questions & Answers]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[bulgarian labor code]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[labor contract bulgaria]]></category>
		<category><![CDATA[Payroll Bulgaria]]></category>
		<category><![CDATA[Payroll in Bulgaria]]></category>
		<category><![CDATA[Payroll Services]]></category>
		<category><![CDATA[payroll services bulgaria]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=385</guid>
		<description><![CDATA[We will first start with the cases when work permits are not requested. These are the cases when: - The persons who have permanent residence permit in Republic of Bulgaria or who have status of a refugee or humanitarian status; - The persons are hired or have been sent to work on the grounds of [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2011/11/24/obtaining-work-permits-by-foreigners-when-hired-in-bulgaria-part-i/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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