Acts for establishment of tax payables as per data from submitted tax returns Cover Image
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Актове за установяване на данъчни задължения по данни от подадени данъчни декларации
Acts for establishment of tax payables as per data from submitted tax returns

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: tax; declaration; TIPC; notice;

Summary/Abstract: The article is dedicated to acts for establishment of tax payables, issued on the grounds of tax returns submitted by individuals / entities under art. 106 and art. 107 of Tax- Insurance Procedure Code without claiming comprehensiveness. The article focuses on the essence and procedure of their issue and the view is presented that this type of acts are marked by stability after entering into force. Some suggestions are made de lege ferenda for perfecting the legislation in force in relation to the examined topic.

  • Issue Year: LVI/2015
  • Issue No: 4
  • Page Range: 18-44
  • Page Count: 27
  • Language: Bulgarian