Поглед към способите за установяване на данъчни задължения и задължителни осигурителни вноски установени в ДОПК
A look towards the methods for ascertainment of tax obligations and compulsory social insurance contributions established in TSIPC

Author(s): Nina Chilova
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: competence; revenue authorities; methods for ascertainment of obligations for taxes and compulsory social – insurance contributions; acts of competent authorities
Summary/Abstract: The methods for ascertainment of the tax obligations and the obligations for compulsory social-insurance contributions in TSIPC are basically two: ascertainment of these obligations by submitting tax returns from the tax obligated subjects and conducting tax audit. Each of these methods has its specificities, but along with the differences they have a number of similarities, both in terms of the competence of the revenue authorities and in terms of the legal consequences from the acts concluding these proceedings.

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