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The tax legislation in Bulgaria includes the principles of establishment and functioning of the tax system. The Bulgarian tax system puts imposes taxes upon both legal entities and individuals, whereas three main groups of taxes can be discerned: direct taxes (corporate tax, income tax), indirect taxes (value-added tax) and local taxes and fees (succession tax). (The National Revenue Agency ) is the main governmental body in Bulgaria responsible for tax collection. In Bulgaria, the material tax law is regulated by the laws of the different tax types and the procedural law - by the Tax-Insurance Procedure Code (Bulg: (Данъчно-осигурителен процесуален кодекс )). == The value-added tax == VAT taxation under Bulgarian tax law is regulated by Value Added Tax Act (VATA) (Bulg: (Закон за данък върху добавената стойност )), the Regulation for the Application of VATA (RAVATA) and Directive 2006/112 -(Richtlinie 2006/112/EG COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax ). This type of indirect tax is payable monthly for all supplies of goods or services for any intra-European Union acquisition whose place of performance is within the country, carried out by a registered person, as well as for importation of goods. VAT is a tax levied on newly created value during the implementation process of goods or services. The tax is levied on the consumption thereof and the group of turnover taxes. The VAT model under Bulgarian law follows the common VAT regime within the EU model, where personal expenses are taxable by applying the credit (invoice) method. According to this method, each stage of production of goods or services and the implementation thereof to end users is chargeable with VAT on the entire value of the supply, such that through the mechanism of tax credit the final price of the goods or services includes a single VAT charge in the amount of the respective tax rate. A taxable person is any person who independently carries out an economic activity, whatever the purpose and results of that activity, as well as any person who performs accidental onerous intra-European Union supplies of new transport vehicles. „Independent economic activity” are the activities of producers, traders and persons supplying services, including mining and agriculture, as well as the practice of a liberal profession, including as private enforcement agents and notaries. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax law (Bulgaria)」の詳細全文を読む スポンサード リンク
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