Ревизионният акт - същност, особености
The assessment notice – nature, characteristics

Summary/Abstract: This article tackles the legal nature of the assessment notice, issued by revenue authorities under Tax Insurance Procedure Code. The article also considers the two types of assessment notices, known in Bulgarian tax legislation – the no- tice in the conditions of regular re- porting and the notice, issued under the special provisions, regulated in art. 122 of TIPC. The article pays attention to particulars, distinguishing the assessment notice from the other types of assessments notices for establishment of tax liabilities. The opinion that in the case of assessment notice, issued under art. 122 of TIPC, revenue authorities exercise their powers from the position of circumscribed powers, has been substantiated. Several suggestions „de lege ferenda”, aimed at the improvement of existing regulations for issuance of this type of notices, have been made.

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