Amendment in the Personal Income Tax Act related to the income from Rent paid by a Legal person to a landlord – physical person.
As from 1st of January 2011 there is an amendment in the Bulgarian Personal Income Tax Act/PITA/ which has an impact on the monthly rents paid by companies to landlords – physical persons. In compliance with art. 44, para 4 from PITA, starting from 1st of January 2011, in case [...]