WebAccording to Art. 48 ITNPA the tax amount on the total annual basis of taxation is determined by multiplying the total annual basis of taxation under Art. 17 ITNPA by a rate … WebVAT refund to non-residents who are not established in the territory of the European Union and are established in third countries which refund value added tax or similar tax to Bulgarian persons, for the goods purchased from them, the services received and import carried out into the territory of Bulgaria is regulated by the Value Added Tax Act (VATA) …
CJEU AG opines Bulgarian withholding tax on deemed interest …
Web2 days ago · A person who pays an amount in to a non-resident in pursuit of the sale of an immovable property located in South Africa must withhold from the gross selling price a portion of tax to the value of: 7.5% of the sale amount of if the non-resident seller is an individual. 10% of the sale amount if the non-resident seller is a company, or. WebOct 16, 2024 · Bulgaria signs a new tax treaty with the Netherlands Trending Why the potential end of cash is about more than money 7 Jan 2024 Banking and capital markets As data personalizes medtech, how will you serve tomorrow’s consumer? 25 Jan 2024 AI Open country language switcher Select your location Close country language switcher … lattice pot holder
Taxes in Bulgaria - Bulgarian Enterprises
WebAug 12, 2015 · Introduction On 26 March 2015, the Republic of Bulgaria and the United Kingdom of Great Britain and Northern Ireland signed a new Double Tax Treaty (“the new DTT with the United Kingdom”) which will replace the currently applicable DTT signed in 1987. It introduces some new rules which significantly differ from the currently applicable … Web©2024. For information, contact Deloitte Bulgaria. There is no special tax regime for taxation of expatriates in Bulgaria. However, certain income of non-resident individuals is subject to one-off tax through withholding or self-payment (please refer to the withholding tax section). Transfer Tax Special Expatriate Tax Regime Other Taxes and Levies WebThe tax base for the withholding tax, which is deducted from the income of non-resident persons in all other cases, shall be the gross amount of the income. ==> Tax rates: The tax rate for the tax on income as per Art.194 of the CITA … lattice pricing from bunnings