Source: https://nap.bg/en/page?id=549
Timestamp: 2019-04-26 13:38:49+00:00

Document:
Pursuant to Art. 254, Para. 1 of the Corporate Income Tax Act (CITA), the taxable persons mentioned in Chapter 34 can choose whether their activity from ships operation is levied with the tax on the activity from ships operation. The tax rate is 10 per cent. The taxable persons, who have chosen to be levied under this procedure, are levied with this tax for a term not shorter than 5 years.
According to Art. 218, Para. 2, for all the remaining activities, except for those that must be levied with the alternative tax, the taxable persons must be levied with corporate tax.
==> Who is entitled to pay alternative tax on the activity from ships operation?
they operate according to the requirements of international conventions and the EU legislation on ships navigation safety and security, the protection of the environment from ships navigation, and the living and working conditions on board.
at least two thirds of the tonnage of the ships navigated are administered by companies that are residents for tax purposes of an EU member state or another EEA member state.
Installations for extraction of ores and minerals, oil platforms and ships performing dredging, towing and dragging activities.
The activity from ships operation is levied with alternative tax pursuant to the Corporate Income Tax Act (CITA).
By March 31st of the next calendar year – submitting an annual tax return (tax declaration) and paying the tax due for the previous calendar year.
The annual tax return is submitted to National Revenue Agency’s territorial directorate where the taxpayer is registered.
Pursuant to Art. 259, Para. 3 of the CITA, when submitting the tax return the taxpayer must also submit an annual statement of operations. Pursuant to § 1, Item 56 of the CITA’s Supplementary Provisions, the annual statement of operations shall be the one under Art. 20, Para. 4 of the Statistics Act.
To state budget accounts of NRA’s territorial directorate, where the taxpayer is registered.
Payment can be made from any bank by filling in a payment order (deposit slip) for payment to the budget. Usually the banks charge a fee for the transfers. The lowest fee is charged by the bank where the account of the respective NRA territorial directorate (office) is opened. See the list of the banks serving the accounts of the NRA.
Payment by Internet requires a debit card and registration at the websites of E-pay and the NRA. See details about paying online taxes and social security contributions with debit card.
with postal order for tax payment.
The postal order shall specify the address and name of the respective territorial directorate (office) of NRA, the postal code, as well as the amount due.
Pursuant to Art. 261, Para. 1 of the CITA, a taxable person that fails to submit the tax return under this act, or fails to submit it in due time, or fails to state data or circumstances, or states incorrect data or circumstances resulting in either a lower amount of the tax or unjustified reduction, or assignment, or exemption from tax, shall be penalized with a penalty in the amount from BGN 500 to BGN 3,000. In case of a repeated (§ 1, Item 44 of the Supplementary Provisions) violation under Para. 1, the penalty shall be in the amount from BGN 1,000 to BGN 6,000 (Art. 261, Para. 2 of the CITA).
Pursuant to Art. 277 of the CITA the persons who have applied the procedure for levying the activity from ships operation and do not comply with the conditions that entitle them to choose, shall be penalized with a penalty in the amount from BGN 20,000 to 30,000, and in case of a repeated violation – in the amount from BGN 40,000 to 60,000. These persons shall not be entitled to apply the procedure for levying the activity from ships operation for the period of 5 years (Art. 277, Para. 2 of the CITA).
A taxable person who fails to perform his/her obligations under Art. 259, Para. 3 (to submit an annual statement of operations), shall be penalized with a penalty in the amount from BGN 500 to BGN 2,000, and in case of a repeated violation – in the amount of BGN 1,500 to BGN 5,000 (Art. 276 of the CITA).
The statements for administrative offences detected shall be drafted by the National Revenue Agency authorities, and the penal rulings shall be issued by the Executive Director of the National Revenue Agency or an official authorized by the Executive Director (Art. 278, Para. 1 of the CITA).
Pursuant to Art. 278, Para. 2 of the CITA the offences are detected, and the penal decisions are issued, appealed and executed according to the Administrative Offences and Sanctions Act.

References: Art. 254
 Art. 218
 Art. 259
 § 1
 Art. 20
 Art. 261
 Art. 277
 Art. 259
 Art. 278