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 of January 2013;
- If the received in the last year incomes are only derived from a labour contract and the person doesn`t have a main employer, but the annual tax is equal to the withholding payments during the year and the tax payer doesn`t benefit from any kind of tax reliefs;
- If the person has received only non-taxable incomes;
- If the income has been taxed with a final tax, but in this case certain exceptions apply.
The introduced changes:
One of the few changes this year is that there is only one code for type of paying for all the taxes, which should be filled in the payment order and the code is – 11 11 11.
The bank accounts of the respective territorial directions of the National Revenue Agency haven’t been changed and can be found on the web page of the Agency.
People, who have old tax obligations, should know that as from 1st of January 2013, the tax and insurance obligations should be paid in the order of their occurrence. This means that the transferred amount will be first used for covering the oldest obligations of the person and if there a lot of overdue payment, it may turn out that the money which he or she transfers is not enough for covering the due income tax.
In such case, on the overdue amount there starts an interest to be calculated, which equals approximately 10% annually. Furthermore the citizen will be considered as an irregular and unreliable payer, which means that implementing measures for collecting the debts could be undertaken against him. Also the person won’t have access to many public services for which it is a requirement to present a Statement for lack of any obligations to the state budget. In order the citizens to find out if they have any old obligations, they can require from the National Revenue Agency the so called PIC (Personal Identification Code), with which they will be able to get an online access to their tax and social security file.
Apart from a bank transfer, the due tax can be also paid via internet. In this case the tax payer should have a debit card and he has to inquire in his bank or via ATM his wish to use his debit card for this kind of payments. Afterwards, the card should be registered in the system of electronic payments on www.epay.bg or on www.ebg.bg. As a final step, in order the tax payers to be able to pay straight from their personal computers they should make one more registration – on the web page of the National Revenue Agency through filling in an online registration form.