Procedural Legislation Division

The Procedural Legislation Division performs the following main functions:

  • Prepares instructions, opinions and answers to written enquiries on the application of tax legislation, restriction of payments in cash and relations with companies registered in preferential tax regime jurisdictions and prepares opinions on draft guidelines on the application of tax legislation prepared by the National Revenue Agency and the Customs Agency;
  • Participates in the development of the revenue part of the medium-term budgetary forecast and in the implementation of the system of own resources of the European Union in determining the contribution of the Republic of Bulgaria to the budget of the European Union;
  • Participates in the preparation of the revenue part of the state budget implementation report, as well as in the development of strategic documents on matters within the competence of the Directorate;
  • Prepares ongoing analyses, forecasts and reports on tax revenue in the budget;
  • Prepares reports and forecasts of tax expenditure;
  • Analyses, develops and proposes tax measures and instruments to combat tax fraud and tax evasion and to increase budget revenue;
  • Prepares draft framework positions of the Republic of Bulgaria on draft European legislation in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
  • Prepares opinions and draft positions on working documents for the meetings of the working groups and committees of the European Commission and the Council of the European Union in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
  • Participates in the preparation of opinions and draft positions for the meetings of the Economic and Financial Affairs Council of the EU (ECOFIN) in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
  • Participates in the meetings of the working groups and committees of the European Commission and the Council of the European Union in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
  • Prepares materials and participates in the meetings of the Council on European Affairs in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes, and coordinates the work of Working Party 10 on Tax Policy and Working Party 27 on Accounting and Independent Financial Audit;
  • Participates in the process of transposing European legislation into national legislation in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
  • Notifies of national legislation implementing the requirements of the European Union in the electronic system of the European Commission for notification of national implementing measures on taxes, accounting and administrative cooperation in the field of taxation;
  • Monitors the compliance of national tax legislation with the rulings of the Court of Justice of the European Union and draws up proposals for changes in case of non-compliance;
  • Prepares draft positions and provides information and documents in connection with the information and pre-litigation phase of procedures opened by the European Commission for non-compliance with European Union law, as well as proposals for changes in tax and accounting legislation to remedy discrepancies;
  • Participates in the process of drafting positions of the Republic of Bulgaria in cases brought before the Court of Justice of the European Union and in preliminary rulings before the court in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
  • Participates in OECD working groups, committees and fora meetings in the field of taxes, administrative cooperation and exchange of information for tax purposes;
  • Prepares opinions and positions on working documents for OECD working groups and committees;
  • Participates in drafting international treaties in the field of international taxation at OECD level;
  • Participates in the process of introducing relevant changes in the Bulgarian legislation in accordance with the international treaties in the field of international taxation at OECD level;
  • Participates in the provision of annual information on tax revenues in the Republic of Bulgaria for the Global Revenue Statistics Database of the OECD;
  • Coordinates and participates in the coordination of draft permits or refusals of deferral, rescheduling of public liabilities as well as draft prior consent for the reduction, deferral and/or rescheduling of public liabilities provided for in a resolution plan or in an out-of-court settlement in insolvency proceedings;
  • Participates in the updating of the European Commission’s Taxes in Europe database in the part for the Republic of Bulgaria;
  • Assists the Minister in the exercise of his/her powers under the Duty-Free Trade Act;
  • Prepares draft legislation in the field of regulation of gambling and gambling activities in accordance with the current legislation;

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