The levy of tax on passenger taxi transport is regulated in Articles 61s to 61y of the Local Taxes and Fees Act.

Scope of taxation

Tax is levied on taxable persons for the activities performed by them or on their behalf for the transport of passengers by taxi.

Taxable Persons

Taxable persons are the carriers holding a certificate of registration issued by the Executive Director of the Executive Agency "Automobile Administration" and a permit for performing passenger taxi transport, issued by the mayor of the respective municipality under the Carriage by Road Act.

Tax Rates

The annual amount of the tax due is determined by an ordinance of the municipal council in the range from 300 to 1000 BGN. The amount determined by the municipal council is due by the taxable persons for each individual car, which has a permit for performing passenger taxi transport.

Declaring the tax

In accordance with the provision of Art. 61u (1) of the Local Taxes and Fees Act, before receiving the permit issued under Art. 24a (1) of the Carriage by Road Act, the taxable persons shall file a tax return for the tax due in the municipality, for the territory of which the permit for performing passenger taxi transport has been issued.

Tax Remittance

The tax on passenger taxi transport shall be remitted as revenue before obtaining the permit issued under Art. 24a (1) of the Carriage by Road Act in the municipality, for the territory of which the permit for performing passenger taxi transport has been issued.

Administration of the tourist tax

This tax shall be assessed, secured and collected by municipal administration officers according to the procedure established by the Tax and Social-Insurance Procedure Code.