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Taxes

 

The final annual (patent) tax
Will the company engaged in certain activities and the law of circulation over the past 12 months. less than £ 75000. Taxed covered about 50 types of activities: hotels * - ** up to 20 rooms, restaurants * - *** up to 100 seats, shops and commercial area of 100 sq.m., food, computer games, Internet services, transport services and etc. What - or do not need to obtain a patent.
Before starting the company submits to the tax office with a declaration of tax. Payment begins on the second month of work, ie Tax paid during the remaining months of the year minus one month. Rule does not apply to hotels and restaurants, paying an annual tax in full, regardless of the month, which began operations. If the activity will be maintained throughout the calendar year, the declaration is filed before January 14.
For each type of patent activity is paid the appropriate amount of tax. At the same time, implementation and patenting activity, and those which have to pay income taxes, for each activity is paid his taxes. Upon the termination of the patent activity within a year the tax is paid in full. No extra cost for the remaining months of the year would allow only the causes of force majeure, natural disasters or severe disease.
The tax can be made once before January 31 with a discount 5%, or four equal installments by 31 January, 30 April, 31 July and 31 October. The tax is paid on the scale of the firm, as defined by law. The amount of tax depends on the group of settlement, the type and parameters of activity (category of hotel and number of seats in the trade area of the store, the number of seats in a restaurant, etc.). The amount of profits does not affect the amount of tax.
Firms are subject to patent tax, pay an additional tax on real estate, fee for household waste, the tax on vehicles, road tax, income tax on wages and social security and pension contributions. VAT paid for firms with annual sales of more than £ 50000.
Here are the size of the patent tax for the city of Varna to some common types of activities:
• Hotels * - ** with the number of rooms up to 20 - 250 BGN. in one room.
• *-** eat up to 100 seats - 35 lv. at one place.
• Restaurants *** up to 100 seats - 60 lv. at one place.
• drinking establishments *-** - 20 lv. at one place.
• drinking establishments *** - 35 lv. at one place.
• Bars Day ** - 50 lv. at one place.
• Bars Day *** - 84 lv. at one place.
• Bar Night ** - 63 lv. at one place.
• Bar Night *** - 98 lv. at one place.
• Food production - 215 lv.
• Hairdressers - £ 608. at one job.
• Beauty treatments - £ 630. at one job.
• Manicure, Pedicure - £ 420. at one job.
• Computer games and services, Internet services - 396 lv. at one place.
• Cars Taxi - 653 lv. for one car.
• retail trading area to 100 square meters - 10 lv. / sq.m.
VAT
The rate of 20%, for tour operators and hotels - 7%. They pay the company with a turnover in the last 12 months, no less than £ 50000. These firms are required to register for VAT in the tax service.
Income tax
Will profit firms do not fall under the patent tax. Entered into the state budget. The tax rate is 23.5%.
Tax paid in advance each month to 15 the number of 1 / 12 of profits for the previous year.
At the end of the year on the actual profit made a correction:
• if more profit last year - to make a difference,
• if earnings below last year, the excess amount is paid off in the future payments with accrued interest at the rate of the National Bank.
New firms and firms have taken losses in the past year, the monthly payments made on the basis of actual profits from the previous month. This is to some extent, approximately, so for the year also made a correction. 1 / 12 of earnings adjusted for inflation.
Excise
Levied on goods and services to the local production of the list and some imported goods.
Manufacturers and importers of excise goods within 14 days of the start-up are required to register with the tax office.
The indirect tax is paid twice a month:
• up to 28 numbers - the amount of excise tax, which must be assessed in the first 15 days of the month
• up to 14 of the next month - the amount of excise tax to be assessed for the remaining days until the end of the month
Organizers are making gambling excise tax prior to the beginning of the quarter - before January 1, April 1, July 1, October 1.
The amount of excise tax on certain goods and services:
• Spirits - 0,05 lv. / degrees,
• beer - 0,055 - £ 0,085. / L.,
• coffee and tea - 30%
• imported cars the engine capacity from 120 to 150 kW - 35 lv. / kW., More than 150 kW - 50 lv. / kW.
• Gasoline - 400 - 600 lv. / T. depending on the octane number,
• gambling slot machines, for the quarter - 300 lv. ea.,
• roulette at the casino, for the quarter - 18000 lv. / game table.
The tax on real estate
Will the entire property, with the exception of forests and cultivated agricultural land. Owners of property within two months from the date of acquisition - the purchase or completion of construction - are obliged to declare it before the tax service. The declaration provides a detailed description of the property: a year of construction, building materials, design features, size, number of storeys, the acquisition price, etc.
Taxable base for companies is the book value of real property, for private persons - the price of real estate, defined the territorial tax service. The tax rate is similar for natural and legal persons, and is 0.15%.
For example, the property tax assessment of £ 40000. tax is: 40000:100 x0, 15 = £ 60.
Tax on the main housing of individuals is reduced by 50%. The main housing is recognized, where the owner and his family live most of the year.
Paid in four equal installments by 31 March, 30 June, 30 September and 30 November.
Companies and individuals pay taxes once before March 31, enjoy a discount of 5% of the amount of tax.
Fee for household waste
Taksa set by local authorities. For residential buildings - in proportion to book value, or, depending on the amount of waste. For non-residential buildings - depending on the type and quantity of containers to collect waste. In the case where for each individual building is not possible to determine the type and quantity of containers, tax shall be proportional to the book value of the building. Introduced simultaneously with the tax on real estate.
Fee equal to the natural and legal persons. Private housing subject on the basis of the value set for the tax on real estate. Every year before the end of January each owner of real estate tax service sends notification of the amount of tax on real estate and the fee for household waste. Contained in the calculations allow the taxpayer to verify the accuracy and correctness of the sum.
Here are the amount of taxes for certain cities:
   Varna - 0,15%, Plovdiv - 0,21%, Sofia - 0,25%, Sofia - 0325%.
Example: tax assets - 40000 lv., Taxis in Plovdiv - 40000:100 x0, 21 = £ 84.
Tax on vehicles
Will cars and trucks, trailers, buses, tractors, ships, airplanes, etc. Pay for legal and natural persons - owners of the vehicles.
The amount of tax depends on engine capacity and year of manufacture:
• up to 50 hp - On 0,25 lv. / hp.,
• 50 - 75 hp - On 0,30 lv. / hp.,
• 75 - 100 hp - On 0,40 lv. / hp.,
• 100 - 150 hp - On 0,80 lv. / hp.,
• Over 150 hp - On 0,90 lv. / hp.
This amount is multiplied by a factor: for by the city until 31.12.1988 - 1, for products originating from 01.01.1989 to 31.12.1994 was - 1.5 for manufactured from 01.01.1995 y. - 2,8.
On the vehicles engine capacity up to 100 hp and fitted with a catalyst for the tax is reduced by 50%.
For buses and trucks equipped with "ekodvigatelyami" appropriate standards "Euro - II" and "Euro - III" tax also reduced by 50%.
Example: car engine power 80 hp made in 1997 and is equipped with a catalyst. The tax on it is 0,40 x80x2, 8x0, 5 = £ 44.80.
The tax is paid in two equal installments on the following dates: the first part - up to 31 March, the second - until September 30.
Paying the full amount of tax in the first period receive a 5% discount.
Road tax
Are cars, buses, trailers, special construction equipment, wheel tractors and other self-machines. The tax paying owners of vehicles. The tax amounts to £ 10 per tonne up the total mass of the vehicle. Is introduced at a time and under conditions established for the tax on vehicles.
Income tax from wages
Untaxed monthly minimum - £ 110.
Scale:
• 110 lv. - 150 lv. 15% of the amount over £ 110.
• 150 lv. - 250 lv. 6 lv. + 22% of the amount over £ 150.
• 250 lv. - 600 lv. 28 + 26% of the amount over £ 250.
• more than 600 leva. 119 lv. + 29% of the amount over £ 600.
Social security and pension contributions
For normal working conditions retention rates are as follows:
• to fund pensions, temporary disability, maternity, employment injury and unemployment (all on one bill) - 36.7% in 31.12.1959 was born to and including 34.7% for births in the city for the latest 01.01.1960 difference of 2% is transferred to a universal pension fund.
• The Health Fund - 6.3%
• Score 43%
These charges are distributed between the employer and employee in the ratio:
• 2002 75:25
• 2003 70:30
• 2004 65:35
• 2005 60:40
• 2006, 55:45
• 2007 and beyond 50:50
Self-sustaining - the owners of firms (ie, founders), the businessmen - are obliged to make deductions from their wages, but with the amount of not less than 200 leva. For all other categories of workers have a minimum base salary, with which to make deductions. It depends on the occupation and economic activity the company. For example, for hotels and restaurants the minimum basic wage of unskilled workers is 130 BGN., Professionals - 170 leva., Managers - 210 lv. In trade, the minimum wage sellers - 150 lv., Professionals - 265 leva., Managers - 435 lv. In fact, pay the worker may be below the baseline. But in practice, rarely exceeds the base salary actually paid.