Дискусионни изменения в Закона за данък върху доходите на физическите лица (в сила от 1 януари 2010 г.)
CONTROVERSIAL AMENDMENTS IN THE LAW ON TAXES ON THE INCOME OF NATURAL PERSONS (IN FORCE FROM JANUARY 1, 2010)

Summary/Abstract: The article analyses amendments in the Law on taxes on the income of natural persons, in force from January 1,2010. The author considers the changes in the field of the non-taxable income, tax relief, the new possibility given to foreign natural persons to recalculate their withholding taxes which are levied on income originating from sources located within the Republic of Bulgaria, as well as the new obligations for local natural persons to declare the rendered or received loans from other persons, when the loans exceed a certain value. The article discusses the effects of these changes with regard to taxable persons and also the amendments of rules, which contradict basic definitions in other tax acts being also a kind of infringement upon the right of the parties in civil law to apply the principle lex voluntatis.

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