Procedural Legislation Division

The Procedural Legislation Division performs the following main functions:

1. Preparation of draft tax legislative acts in the field of procedural tax legislation;

2. Preparation of instructions, opinions and answers to written inquiries about the implementation of the substantive and procedural tax legislation;

3. Preparation of opinions on draft legislative acts prepared by other directorates of MoF, NRA, Customs Agency and other ministries and institutions;

4. Preparation of opinions on draft instructions developed by the National Revenue Agency in the field of the substantive and procedural tax legislation;

5. Participation in the process of transposition of the EU legislation in the field of administrative cooperation and exchange of information for tax purposes;

6. Preparation of draft positions and proposals for amendments to the national tax legislation under any infringement procedures launched by the European Commission;

7. Participation in the preparation of opinions and draft positions in the field of administrative cooperation and exchange of information for the ECOFIN Council meetings;

8. Preparation of opinions and draft positions in the field of administrative cooperation and exchange of information for the meetings of the committees and working groups to the Council of the EU and to the European Commission;

9. Monitoring of the compliance of the national tax legislation with the rulings of the European Court of Justice and drafting of proposals for amendments thereto in case of any inconsistencies;

10. Participation in the drafting of positions of the Bulgarian state in relation to court proceedings launched in the European Court of Justice and preliminary ruling references to the Court in the field of administrative cooperation and exchange of information for tax purposes;

11. Enters notifications of national legislative acts transposing the requirements of the EU to the electronic system of the European Commission for notification of national measures of execution in the area of administrative cooperation and exchange of information for tax purposes;

12. Provision of support to the Minister in the exercising of his powers under the Duty-Free Trade Law.