BY 31.7.2013 TO BE SUBMITTED DECLARATIONS FOR Q2 2013
By the end of July 2013 the individuals who define themselves and pay the advance tax due must submit a new declaration under Art.55, para.1 of PITA and art.201, para.1 of CITA (model 4001) for taxes due for the second quarter of 2013. These are the individuals in the second quarter gained income, such as landlords of individuals, as well as notaries, lawyers, dentists and others self-employed.Declaration is made three times a year - in terms of payment of taxes.Since the income acquired during the fourth-quarter of this year no tax is due, and therefore is not declared.
Declarationof art.55, para.1 of PITA and art.201, para.1 CITA also must be filed by any entity or self-employed person who pays income to individuals other than those under contract and is liable to withhold tax, namely:
income from non relationships or rental or other onerous assignment of rights or property to which the withholding tax deducted by the payer.In these cases due advance taxes paid and declared the NRA until the end of the month following the quarter in which it is receive income for income paid during the fourth-quarter of this year no tax is due and therefore not reported;
income subject to final taxation under Chapter Six of the Law on Income Tax of Natural Persons Act (PITA).These are taxes levied on income of foreign individuals (eg, fees for services, penalties, damages, scholarships in Bulgaria, interest income, etc.) as well as the income of local and foreign individuals (eg, dividends, liquidation proceeds, etc..)
Form is submitted and withholding taxes under the corporate income tax, such as taxes on dividends and liquidation quotas in favor of foreign companies and local companies who are not traders, including municipalities.
31 July 2013, with the newmodel 4001is declared and taxes were due but not paid at 31.12.2012Generally these are taxes in accordance with PITA had to be made by that date, but for one reason or another, it is not made by the debtor.
More information about completing the declaration, payment of taxes and new deadlines can get the phone for information on NRA 0700 18 700 the cost of a call.