Corporate Income Tax Act

2018-03-20T15:54:53+02:00February 10th, 2011|Bulgarian Laws in English, Taxation in Bulgaria|

Promulgated, State Gazette - No. 94/30.11.2010, effective 1.01.2011 PART ONE GENERAL DISPOSITIONS Chapter One GENERAL PROVISIONS Scope of Taxation Article 1. This Act regulates taxation of: 1. the profit accruing to resident legal persons; 2. the profit accruing to resident legal persons which are not merchants, including the organizations of the religious denominations, from any [...]