Погасяване на задължения за данъци
Payment of Tax Obligations

Summary/Abstract: In the present paper under consideration are the issues with regard to the manner in which to pay tax obligations, the order for the execution of such payments and the cases where the tax revenue authorities delete on their own motion these obligations. The analysis of the legal regulation is adequate to the legal regulation in force at the time of the elaboration of the paper. The basic aim is to make a general review of the different methods under regulation which are intended to be used as means for the ultimate payment of the tax obligations.

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