On the occasion of the draft of the ZID of the DOPK provided to us, prepared in connection with the decision of the Constitutional Court and the proposed change of the provision of art. 169, paragraph 4 of the DOPK, when the person is unable to simultaneously repay his public obligations established by the NRA , until their compulsory collection begins, the debtor has the right to declare the type of debts he wants to repay, and the persons in case of a lack of funds for all debts have the right to choose for themselves whether to repay their debts for taxes or for mandatory insurance contributions.
The Confederation of Employers and Industrialists in Bulgaria supports the proposed option, which provides for the single account to be divided into four separate accounts - for republican taxes, for state social insurance contributions, for additional mandatory pension insurance and for health insurance contributions, and in each account first repay the oldest debts.
In addition, we consider it necessary:
- In the subject of the order under Art. 169, para. 4, clear and unambiguous rules, known in advance to the tax subjects, according to which the accounts will function, should be included;
– The actions of the revenue authorities, when they do not comply with the rules established in the order, are subject to appeal;
– The transitional regime, through which individuals are given the opportunity within a three-month period from the entry into force of the changes in the DOPK, to declare which obligation to repay applies to all unbound amounts in the tax-insurance accounts for the taxable persons, regardless of whether they took place before or after the introduction of a single account, and taxable persons have the opportunity to choose which current and future types of obligations to redirect these sums of theirs.
- The information on such amounts should be provided not only at the counters in the offices of the NRA, but also be visible to the taxpayers in the online references of electronic services provided by the NRA.
- The certificate of the presence or absence of obligations under Art. 87, para. 6 DOPC should be subject to dispute regarding the content of this document not only before the territorial director, but also before the court.
In connection with the proposed transitional regime, we consider that the provision of & 5, para. 1 of the PZR of the project of the zoning of the DOPK practically deprives the tax subjects of the opportunity to exercise their right of choice, therefore we propose that para. 1 be dropped, and in para. 2 of the same paragraph to give an opportunity to submit a request under art. 129, para. 1 DOPC within the three-month period.
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