Представителство на чуждестранните лица чрез акредитиран представител
Representation of non-residents by a tax representative
Author(s): Velina SpirovaSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: non-resident; tax representative; value added tax; joint liability
Summary/Abstract: The registration of non-resident entities under the Bulgarian Value Added Tax Act is completed through a tax representative, as there are some exceptions. There are stipulated general requirements and joint and unlimited liability for the tax representative for all of the obligations of the registered non-resident entity occurred under VAT Act. As of 1st of Jan 2010, a legal option for a limitation the responsibility of the tax representative exists.
Journal: Сборник с доклади от национална конференция на докторантите в областта на правните науки
- Issue Year: 2017
- Issue No: 1
- Page Range: 24-31
- Page Count: 8
- Language: Bulgarian
- Content File-PDF