Писмените обяснения в производствата по ДОПК
Written Explanations in the Proceedings under the Bulgarian Tax Code

Summary/Abstract: The present study examines and commented on the legal framework of the written explanations as evidence under the Bulgarian Tax code. The collection of written explanations in the procedures for the establishment of taxes and compulsory insurance contributions is widely accepted. The Code provides for the possibility for the revenue authority to require written explanations from both the subject and the third party for the proceedings.

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