The most important about taxes in 2013

By 01.01.2013-all taxes and insurances will be paid with a single account as at first will be cleaned older obligations. The final tax liability will be repaid only if the funds are sufficient to cover all of the public duties.

The new arrangements will apply only to the central taxes-VAT, capital gains tax, personal income tax, social security and health insurance contributions, it will not apply to tax vehicle, taxes for property acquisition of buildings, tax for collecting the trash, etc, which are collected by the municipality of residence.

If you have a tax and social security obligations for over 5 years, they shall be written off. So from 01.01.2013 the debts which had to be paid in 2007 should be cleaned. To be recognized as written off debts since 2007 and before that, it must be filed in a special declaration at the local Office of the NRA.

Tax relief for young families - for a housing loan for the purchase of housing, tax benefit is used only by one of the members of the family, as one of them must be under 35 years at the date of the mortgage loan.

Other tax reliefs can be used as follows:

-for persons with reduced working capacity;

-for personal contributions voluntary insurance (up to 10% of the tax bases);

-for personal contributions to retirement pension (100% of the tax bases);

and for donations - from 5% to 15% for culture, 50% to fund treatment, transplantation, assisted production. Up to 65% of the taxable amount is the maximum that can be accepted as donations.

Taxes may be paid through the Internet with a valid bank debit card registered in Epay.bg or eBG.bg. The local taxes (property tax, tax, tax for the acquisition of property, etc.) have to be paid to the municipal authorities. That is why they are paid cash in the relevant municipality or in the bank accounts opened in the municipality.

For a delay of payment of the taxes due there are penalties. By the law the basic interest rate is + 10%, at the moment the rate is 0.03%, i.e. the interest on arrears amounted to 10.03%.