The monthly advance payments for corporate tax for the first quarter (January, February and March) of 2020 shall be paid by 15 April 2020 and for the months from April to December within 15 of the month to which they relate. The quarterly advance contributions for the first and second quarter of 2020 shall be paid up to 15 of the month following the quarter, 15 April and 15 July 2020, and for the third quarter by 15 December. No quarterly advance payment shall be made for the fourth quarter.
The deadline for declaring and submitting corporate tax was extended until the end of June, the NRA reminds.
The cut-off date for the announcement of personal income for 2019 remains unchanged — April 30. Sole traders who also have income subject to tax on the total annual basis of taxation shall declare that income by 30 April and the income and expenditure of their business during the past year within the same period as legal persons, 30 June 2020.
The National Revenue Agency urges its customers to postpone their visits to an office until the state of emergency ceases, until then using the electronic services available at https://inetdec.nra.bg/ with a personal identification code or electronic signature. NRA structures continue to operate and serve customers under additional measures to protect and constant disinfection of premises.
Detailed information on tax and insurance rules during the state of emergency is available in a special section of the NRA website - https://nap.bg/page?id=762.
The Information Center of the NRA answers customer questions by phone: 0700 18 700 from 8.30 hours to 18.00 on weekdays, at a price according to the tariffs of the respective operator.
NRA: Firms declare advance corporate tax contributions by midnight on April 15
Legal entities with an obligation to pay down corporate tax contributions have until midnight on April 15 to file the annual corporate tax return in its prepayment portion. The declaration shall be submitted electronically. This was reported by the NRA.tags:
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