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	<title>Sb Accounting &#38; Consulting</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>

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		<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>

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		<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>

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		<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>

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		<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>
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		<item>
		<title>What Taxes are Due in Case of a Sale or Lease of a Property</title>
		<link>http://sb-bg.com/2013/04/11/what-taxes-are-due-in-case-of-a-sale-or-lease-of-a-property/</link>
		<comments>http://sb-bg.com/2013/04/11/what-taxes-are-due-in-case-of-a-sale-or-lease-of-a-property/#comments</comments>
		<pubDate>Thu, 11 Apr 2013 12:05:25 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Bulgarian Tax Guide]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Tax Services]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

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		<description><![CDATA[The due tax on sale of property depends on different factors. It is taken into account when the property is acquired and on what grounds (a sale, a donation etc.). The tax amount depends on the type of the property (apartment, land), if the person has sold other properties during the year, etc. The tax [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Annual Reporting and Taxation of Income Received by Individuals in 2012 &#8211; Part II</title>
		<link>http://sb-bg.com/2013/04/10/annual-reporting-and-taxation-of-income-received-by-individuals-in-2012-part-ii/</link>
		<comments>http://sb-bg.com/2013/04/10/annual-reporting-and-taxation-of-income-received-by-individuals-in-2012-part-ii/#comments</comments>
		<pubDate>Wed, 10 Apr 2013 05:57:42 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Bulgarian Tax Guide]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[Personal Income tax]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

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		<description><![CDATA[Exceptions: An annual declaration should not be submitted in the following cases: When the citizen within the last year has only received income derived from a labour contract and as of 31st of  December 2012 had an employer, who has calculated the annual amount of the due tax and has deducted it until the 31st [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2013/04/10/annual-reporting-and-taxation-of-income-received-by-individuals-in-2012-part-ii/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Annual Reporting and Taxation of Income Received by Individuals in 2012 &#8211; Part I</title>
		<link>http://sb-bg.com/2013/04/09/annual-reporting-and-taxation-of-income-received-by-individuals-in-2012-part-i/</link>
		<comments>http://sb-bg.com/2013/04/09/annual-reporting-and-taxation-of-income-received-by-individuals-in-2012-part-i/#comments</comments>
		<pubDate>Tue, 09 Apr 2013 08:11:28 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Bulgarian Tax Guide]]></category>
		<category><![CDATA[Taxation]]></category>
		<category><![CDATA[Personal Income tax]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[Tax Services in Bulgaria]]></category>
		<category><![CDATA[taxation bulgaria]]></category>

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		<description><![CDATA[The deadline for annual taxation and declaring of income received in 2012, according to the provisions of the Personal Income Tax Act (PITA), is approaching – 30th of April 2013. By this date the due tax needs to be transferred to the National Revenue Agency bank account. Subject to tax on the common annual tax [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Eastern Europe Tackles the Financial Crisis Ahead of the Eurozone Countries</title>
		<link>http://sb-bg.com/2013/04/01/eastern-europe-tackles-the-financial-crisis-ahead-of-the-eurozone-countries/</link>
		<comments>http://sb-bg.com/2013/04/01/eastern-europe-tackles-the-financial-crisis-ahead-of-the-eurozone-countries/#comments</comments>
		<pubDate>Mon, 01 Apr 2013 10:19:05 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[Incorporation]]></category>
		<category><![CDATA[business in Bulgaria]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=501</guid>
		<description><![CDATA[According to data published by the European Commission, the GDP of the European Union will increase with 0.1% annual rate in 2013. Commentators from the Institute of Market Economics said that the situation in Cyprus from the past couple of days clearly showed that the issue with the European sovereign debt crisis had not been [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2013/04/01/eastern-europe-tackles-the-financial-crisis-ahead-of-the-eurozone-countries/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Requirements for Obtaining Bulgarian Citizenship</title>
		<link>http://sb-bg.com/2013/03/26/new-requirements-for-obtaining-bulgarian-citizenship/</link>
		<comments>http://sb-bg.com/2013/03/26/new-requirements-for-obtaining-bulgarian-citizenship/#comments</comments>
		<pubDate>Tue, 26 Mar 2013 07:17:07 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Changes in Legislation]]></category>
		<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[Legislation]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=499</guid>
		<description><![CDATA[Foreign people will have the opportunity to receive a permanent residency in case they have made an investment not less than 500 000 BGN in the capital of Bulgarian trade representation office and open not less than 10 work places for Bulgarians. As far as economically disadvantaged areas with high unemployment are concerned, the threshold of [...]]]></description>
		<wfw:commentRss>http://sb-bg.com/2013/03/26/new-requirements-for-obtaining-bulgarian-citizenship/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Registration of a Trade Representation Office of a Foreign Person</title>
		<link>http://sb-bg.com/2013/03/11/registration-of-a-trade-representation-office-of-a-foreign-person/</link>
		<comments>http://sb-bg.com/2013/03/11/registration-of-a-trade-representation-office-of-a-foreign-person/#comments</comments>
		<pubDate>Mon, 11 Mar 2013 14:51:08 +0000</pubDate>
		<dc:creator>Anna Belova</dc:creator>
				<category><![CDATA[Clients Showcase]]></category>
		<category><![CDATA[Doing Business in Bulgaria]]></category>
		<category><![CDATA[business in Bulgaria]]></category>
		<category><![CDATA[Law]]></category>
		<category><![CDATA[Legislation]]></category>

		<guid isPermaLink="false">http://sb-bg.com/?p=497</guid>
		<description><![CDATA[The trade representation office of a foreign person is not a legal entity. This person can`t exercise business activity on his own. Transactions concluded through it are always on behalf of the foreign person. When these deals are concluded with local people for the needs of the trade representation office, they should follow the procedure [...]]]></description>
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