ON THE TAX TREATMENT OF CASH AND SUBJECT AWARDS UNDER THE PIT Cover Image
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ОТНОСНО ДАНЪЧНОТО ТРЕТИРАНЕ НА ПАРИЧНИ И ПРЕДМЕТНИ НАГРАДИ ПО ЗДДФЛ
ON THE TAX TREATMENT OF CASH AND SUBJECT AWARDS UNDER THE PIT

Author(s): Stoycho Dulevski
Subject(s): Social Sciences, Economy, Sociology, Family and social welfare, Human Resources in Economy, Socio-Economic Research
Published by: Издателска къща „Шанс“ АД
Keywords: Supreme Administrative Court; tax treatment; declaration; PITA; National Revenue Agency; pecuniary and object winnings

Summary/Abstract: Nowadays, everyone has heard, read, watched and even participated in competitions and various contests, where pecuniary and object winnings are possible. They are defined as income that is subject to tax treatment under the Personal Income Tax Act (PITA). The aim of this paper is to analyze some tax aspects depending on their qualification in accordance with the substantive tax law in question. Special attention to the PITA’s amendments from 01.01.2019 will be paid as they have significant influence from practical perspective.

  • Issue Year: 2021
  • Issue No: 2
  • Page Range: 35-45
  • Page Count: 11
  • Language: Bulgarian