No declaration shall be submitted by persons who are exempt from advance contributions and have not chosen to make such payments under Art. 83, para. 3 of the CITA. These are:
persons whose net sales revenues for the year before the previous year (2019) do not exceed BGN 300,000;
newly established in 2020 and in 2021 taxable persons, except for the newly established as a result of a transformation under the Commercial Act.
A declaration is also submitted if the estimated tax financial result is negative or zero, but the person is obliged to make advance payments.
The declaration is submitted electronically only (via the portal of electronic services of the revenue agency, accessible by electronic signature).
On April 15, the deadline for payment of the monthly advance payments for the corporation tax for January, February, March and April and the quarterly advance payments for the first quarter for corporation tax under CITA for 2021 expires.
The fastest and easiest payment of amounts to the budget without fees is carried out via a virtual POS-terminal in the NRA e-services portal.
More information about filling out the declarations and paying taxes clients of NRA can receive by phone for information 0700 18 700 for the price of a call, on the agency's website or at the offices of the revenue administration.
Companies declare advance contributions until April 15
On 15 April the deadline for submitting a declaration determining the type and amount of advance contributions for 2021 expires. Since this year, the order for declaring the advance contributions has been changed, reminded by the National Revenue Agency. This is done by submitting the declaration under Art. 87a and Art. 88 of the Corporate Income Taxation Act (CITA). The form is submitted by persons subject to corporation tax under CITA, as well as by natural persons performing business activities as traders within the meaning of the Commercial Act, including sole traders, and by natural persons registered as farmers who have chosen the income from their business activities to be taxed on the annual tax base under Art. 28 of the Personal Income Taxes Act /ZITFL/, announced the press center of the NRA.tags:
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