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[CNA] Extension for submission of certain applications by the Tax Department, change of registration for Bulgarian VAT

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The Department of Taxation informs that the submission of the Declaration of withholding of Extraordinary Defence Contribution and GST on Interest (OF 602) and the Declaration of withholding of Extraordinary Defence Contribution and GST on Dividends (OF 603) is extended until 31 March 2022.

Also, the Tax Department informs that form TF623 has been replaced and in its place, Part 5.1.1.A of the Declaration of Tax Return 4 of the year of acquisition of profits (base year), Part 5.1.1.B of the Declaration of Tax Return 4 of the year of acquisition of profits (base year), Part 5.1.1.B of the Declaration of Tax Return 4 of the year of acquisition of profits (base year) and Part 5.1.1.A of the Declaration of Tax Return 4 of the year of acquisition of profits (base year) are submitted. of the year of Accounted Distribution and the electronic form TF 603 for the 12th month by answering "YES" to the question "IS THE SHARE A REGISTERED DISTRIBUTION?".

In this case the submission is considered to be an Accountable Distribution. Note that this form is to be submitted ONLY if the taxpayer has withheld, or was required to withhold, EAR or / and GST and must


(CNA)

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