Source: https://www.skmbg.com/bulgarian-tax-laws/personal-income-tax-act/
Timestamp: 2019-04-26 11:57:03+00:00

Document:
Personal Income Tax Act. Taxable income, taxable person.
Personal Income Tax Act – Art. 1. This Act shall regulate the taxation of natural persons, including their income from activity as a sole proprietor.
Personal Income Tax Act – Article. 2. The object of taxation under this Act shall be the income of local and foreign natural persons.
2. Taxable person – the local and foreign persons that are obligated to withhold and pay taxes under this Act.
4. Taxable person – who has his/her centre of vital interests in Bulgaria.
(2) For the purposes of para. 1, item 2 the person shall be regarded as a local one for the year during which his/her stay exceeds 183 days. The day of entering the country and the day of leaving the country shall be regarded as days of stay within the country.
(3) For para. 1, item 2 the period of stay in Bulgaria for the sole purpose of receiving education or medical treatment shall not be regarded as a period of stay in Bulgaria.
(4) For paragraph 1, item 4 the person shall have his/her centre of vital interests in Bulgaria in those cases where the interests of the person are closely connected with the country. In the course of determining those interests, the following may be taken into consideration: the family, the property, the place in which the person carries out his/her employment, professional or business activity, and the place from which he/she manages his/her property.
(5) A taxable person who is permanently residing in the country, however, his/her centre of vital interests is not located in the country, shall not be a local natural person.
Personal Income Tax Act – . 5. Foreign persons shall be the ones who are not local persons within the meaning of Art. 4.
Personal Income Tax Act – Ar. 6. Local persons shall be bearers of the obligation to pay taxes on income originating from sources located either within the Republic of Bulgaria or abroad.
Personal Income Tax Act – Art. 7. Foreign persons shall be bearers of the obligation to pay taxes on income originating from sources located within Bulgaria.
Personal Income Tax Act – Article. 8. (1) The income originating either from business activity through a certain establishment inside the territory of Bulgaria or from disposal of the property of such an establishment shall be income from a source in Bulgaria.
(2) The income originating either from performance or from services provided in Bulgaria shall be income from a source in the Republic.
(3) The income originating from dividends and liquidation shares in local legal entities and unincorporated companies, including joint venture contracts shall be income from a source in Bulgaria.
(4) The income originating from the transfer of an establishment of a sole proprietor, registered in BG, shall be income from a source in the Republic, regardless to whether the transferor is a local person or not.
(5) Awards and remuneration for activity carried out inside the territory of the country by foreign natural persons – public figures, scientific workers, eminent figures in arts, culture and sport shall be income in BG, including those cases in which the income has been due or paid through a third person, such as an impresario agency, producer’s firm or another intermediary.
11. income from social insurance and insurance.
(7) The income referred to in para. 6 due by local legal entities or local sole proprietors through a place of business activity or an establishment outside the country or paid by local persons through an establishment outside the country shall not be income from a source in the country.
(8) The income originating from stocks, shares, compensatory instruments, investment bonds and other financial assets emitted by the State, municipalities, local legal entities, unincorporated companies or from any forms of joint venture, as well as the income originating from transactions therein shall be income for Bulgaria.
(9) The income originating from agriculture, forestry, game husbandry and fish industry inside the territory of the country shall be income for BG.
(10) The income originating from the use, sale, exchange or any other transfer of immovable property, including the common indivisible parts thereof and limited property rights thereupon, the immovable property being located inside the territory of the country, shall be income in the country.
(11) Penalties and compensations of any kind, except for insurance reimbursements accrued from local legal persons, local sole entrepreneurs or foreign legal persons through a place of economic activity or certain base in the country in favour of foreign persons established in jurisdictions of preferential tax regimes, shall be income in the country.
(12) In determining the source of income under this Art. the place in which the income is paid shall not be taken into consideration.
6. income from sources referred to in Art. 35, as well as income taxable with final taxes under this Act.
(2) Depending on the form of payment, the income might be pecuniary or non-pecuniary income.
(3) In those cases where the income is in the form of foreign currency, it shall be calculated in BGN in accordance with the fixing rate of the Bulgarian National Bank as at the date of receiving the income.
(4) The value of non-pecuniary income shall be calculated in BGN as at the date of receiving the income, that value being the market price of the non-pecuniary income.
Art. 12. (1) Taxable income – Taxable income under this Act shall be the income originating from all sources received by the taxable person during the year of taxation, with the exception of the income that is non-taxable by virtue of law.
(2) Taxable income – In those cases where this Act provides for a deduction of expenses, the expenses determined under this Act shall be taken into consideration in determining the taxable income originating from the respective source.
Art. 14. (1) Taxable income – The income referred to in Chapter Five received during the year of taxation shall be subject to a tax on the total annual basis of taxation, except for the income from business activities as a sole trader and the income from another business activity under Art. 29a.
(3) Taxable income – The income referred to in Chapter Six shall be subject to a final tax.
(3) Natural persons, including sole traders, shall be subject to a patent tax with regards to income from patent activities under the terms and following the procedures laid down in the Local Taxes and Fees Act. Regarding income from other activities, persons shall be taxed pursuant to this Act.
Art. 15. The year of taxation shall be the calendar year.
Art. 16. (1) The taxable income and the basis of taxation shall be determined separately for each source of income, in observance of the provisions of this Act.
(2) In determining the taxable income, the following income shall not be included: the income subject to a final tax under this Act and the income subject to a final tax under the Corporate Income Tax Act, as well as income, subject to taxation by patent tax pursuant to the Local Taxes and Fees Act.
Art. 17. The total annual basis of taxation is the aggregate of the annual bases of taxation as per Art. 25, 30, 32, 34 and 36, decreased by the tax relief provided for in this Act.
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References: Art. 1
 Art. 4
 Art. 7
 Art. 35

Art. 12

Art. 14
 Art. 29

Art. 15

Art. 16

Art. 17
 Art. 25