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Bulgaria: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

The tax year is normally the calendar year for the purposes of reporting and payment. Companies must file their reports by March 31 in relation to the previous year and also pay any tax due by that date. Where a company has made a profit in the year just reported, it must pay monthly advance tax payments in the following year. New businesses must pay quarterly in advance; the quarterly amount is agreed with the tax authorities.



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