car tax

[ljham]

Hello,

I got a problem:

3 years ago, when I moved in Bg I got a car on my company name. A layer told me that I have to register the car in the tax office and I have 3 years to do it, because of changings in the law ( the new road tax). I havent been in Bulgaria for that 3 years and a friend of mine did the car examination each year- no problems at all.
Now I discovered that the time is not 3 years but 2 months and I have to pay a fine. From the insurance company told me that I dont have to pay a fine if I register it 2 years and 2 months after I got the car(?!?). I got different answers from different people ( including lawers) for that: do I have to pay a fine and how much it will be.

Could you please, clear it, if it is possible.

Thank you.

[kontrol]

1. Имате ли регистрационен номер - табелка?
2. Компанията Ви регистрирана ли е в България?
3. Не съм изцяло сигурен, но сега има 2 пътни такси:
- винетка за държавните пътища (ЗПът, чл. 10)
- данък върху превозните средства
ЗМДТ

Чл. 54. (Изм. - ДВ, бр. 103 от 1999 г.) (1) (Предишен текст на чл. 54, изм. - ДВ, бр. 109 от 2001 г., изм. и доп., бр. 112 от 2003 г., бр. 106 от 2004 г.) Собствениците на превозни средства декларират пред общината по постоянния им адрес, съответно седалище, притежаваните от тях превозни средства в двумесечен срок от придобиването им. За превозните средства, които не са регистрирани за движение в страната, двумесечният срок започва да тече от датата на регистрацията им за движение. При придобиване на превозно средство по наследство декларацията се подава в срока по чл. 32 .
(2) (Нова - ДВ, бр. 109 от 2001 г.) Когато собствениците на превозни средства нямат постоянен адрес, съответно седалище на територията на страната, декларации се подават пред общината по регистрация на превозното средство.
(3) (Нова - ДВ, бр. 119 от 2002 г., изм., бр. 105 от 2006 г.) Собствениците на превозни средства предявяват правото си на освобождаване от данък или за ползване на данъчно облекчение чрез данъчна декларация, която подават в срока по ал. 1. При кражба и унищожаване на превозно средство, декларация не се подава.
(4) (Нова - ДВ, бр. 119 от 2002 г., изм., бр. 105 от 2006 г.) Служителят на общинската администрация може да изисква документи, удостоверяващи факти и обстоятелства, имащи значение за данъчното облагане. При кражба и унищожаване на превозно средство данъчно задълженото лице представя документ от компетентен орган, удостоверяващ съответното обстоятелство.
(5) (Нова - ДВ, бр. 119 от 2002 г.) Подадената декларация от един от съсобствениците ползва останалите съсобственици.
(6) (Нова - ДВ, бр. 109 от 2001 г., предишна ал. 3, бр. 119 от 2002 г.) Когато липсват данни за годината на производство на пътното превозно средство, за такава се приема годината на първата му регистрация.
(7) (Нова - ДВ, бр. 106 от 2004 г., доп., бр. 105 от 2006 г.) При подаване на декларацията по ал. 1 собственикът представя документ за платения данък при придобиването на декларираното превозно средство, а в случаите по чл. 168 от Закона за данък върху добавената стойност - документ, удостоверяващ внасянето на данъка върху добавената стойност.
(8) (Нова - ДВ, бр. 100 от 2005 г.) Когато в свидетелството за регистрация на превозните средства по чл. 55, ал. 9 липсват данни за допустимата максимална маса на състава от превозни средства, в декларацията по ал. 1 се посочва допустимата максимална маса на състава от превозни средства, определена от производителя.
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Чл. 127. (1) (Предишен текст на чл. 127 - ДВ, бр. 109 от 2001 г., изм., бр. 119 от 2002 г.) При неспазване на разпоредби по този закон извън случаите по чл. 123, 124 и 125 на виновните лица се налага глоба в размер от 20 до 200 лв., а на юридическите лица и едноличните търговци - имуществена санкция в размер от 100 до 500 лв.

Преди 2004/ 05 превозните средства следваше да се декларират в местните държавни данъчни офиси и не в общинските данъчни офиси.
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1. Do you have a vehicle registration plate?

2. Is your company registered in Bulgaria?

3. I'm not completely sure, but now there are 2 road taxes
- sticker toll for the state roads (Roads Act, Art. 10 )
- Transport Vehicle Tax for municipal roads
Local Taxes and Fees Act - APIS SOFITA translation

Article 54. (Amended, SG No. 103/1999) (1) (Redesignated from Article 54 and amended, SG No. 109/2001, amended and supplemented, SG No. 112/2003, SG No. 106/2004) The owners of transport vehicles shall declare the transport vehicles owned thereby to the municipality exercising competence over the permanent address or the registered office thereof, as the case may be, within two months after acquisition of any such vehicles. In respect of any transport vehicles, which have not been registered for operation within Bulgaria, the two-month time limit shall begin to run as from the date of registration of any such vehicles for operation. Upon acquisition of a transport vehicle by succession, the declaration shall be submitted within the time limit established by Article 32 herein.
(2) (New, SG No. 109/2001) Where the owners of transport vehicles have no permanent address or registered office, as the case may be, within the territory of Bulgaria, declarations shall be submitted to the municipality exercising competence over the (place of) registration of the transport vehicle.
(3) (New, SG No. 119/2002) The owners of transport vehicles shall claim the right thereof to exemption from tax or to enjoyment of a rate rebate by means of a tax return submitted within the time limit under Paragraph (1). No such return shall be submitted in the event of suspension from operation or resumption of operation, as the case may be, and in the event of theft or destruction of a transport vehicle.
(4) (New, SG No. 119/2002) The municipal administration officer may require presentation of documents certifying facts and circumstances relevant to taxation. Upon suspension from operation or resumption of operation, as the case may be, and upon theft or destruction of a transport vehicle, the taxable person shall present a document issued by a competent authority and certifying the relevant circumstance.
(5) (New, SG No. 119/2002) The tax return submitted by one of the co- owners shall benefit the rest of the co-owners.
(6) (New, SG No. 109/2001, renumbered from Paragraph (3), SG No. 119/2002) Where data on the year of manufacture of the road transport vehicle shall be unavailable, the year of the first registration thereof shall be treated as the year of manufacture.
(7) (New, SG No. 106/2004) Upon submission of a declaration under Paragraph (1), the owner shall present a documentary proof of the tax paid upon acquisition of the transport vehicle declared.
(8) (New, SG No. 100/2005) Where the certificate of registration of the transport vehicles covered under Article 55 (9) herein does not state any data on the permissible maximum weight of the combination of transport vehicles, the permissible maximum weight of the combination of transport vehicles as designated by the manufacturer shall be stated in the declaration referred to in Paragraph (1).
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Article 127. (1) (Redesignated from Article 127, SG No. 109/2001, amended, SG No. 119/2002) For any failure to comply with the provisions of this Act other than in the cases covered under Articles 123, 124 and 125 herein, the offenders shall be liable to a fine of BGN 20 or exceeding this amount but not exceeding BGN 200 (if natural persons) or, if legal persons and sole traders, to a pecuniary penalty of BGN 100 or exceeding this amount but not exceeding BGN 500.

Before 2004/ 05 the vehicles had to be declared in the local state tax offices and not in municipal tax offices.

[ljham]

Yes, I do have registration plate and my company is registered in BG.

Thank you for pasting the Bulgarian law in English - it helped me alot. To be hones it is very hard for me to find a good lawers here ( in Bg). It looks like there is nothing like : I dont need to pay a fine if I register the car in the tax office after 2 years and 2 months. And it is somehting that a lawer told me .

I also remember that I paid somehting in the tax office after I registered the car in the police but I really dont remeber what exactly... Anyway...

Thank you for clearing it for me. I hope I will be fined with 100leva only... not 500

Cheers

[pitasht]

You will definitely pay the fine and probably you will have to pay the lowest sum of 100 Bg levs. If the Mayor decides to put higher fee you may complaint in court. The court will decide to lower down the sum because this is your first violation.
You can sue the lawyer too for his incompetence or complaint in Bar association or at least ask the insurance company of the lawyer to pay you the damages.
I have another question: Why you the foreigners trust and go to the most incompetent lawyers in Bulgaria? and how do you find that this is the best lawyer? Do you use any recommendations? and by whom?
In my town for example we have young people talking English French or German with law degree and despite this the foreigners go to old lawyers with translators. The lawyer doesn't know English, the lawyer is famous for shady deals and the translator doesn't know any legal English, not to mention that the translator doesn't understand and doesn't translate at least 50 % of what the lawyer said. Even though you trust these people rather than go to young ones.
So you receive perfect information translated awfully and incompetent advices.
My point is that you will have to find a lawyer with good English and well organized/ you will need a lawyer in future/. For example you may seach for the sites of lawyers here in Lex.bg

[ljham]

Well... maybe because the good lawers dont speak english and the bad once rely on their language knowlage to get clients - not on what they should know as lawers. I dont trust them anymore - now I send a friend of mine to ask. It is because when they ( not only lawers - everyone you can think of) see Im foreigner the price goes up and the quality-down. But I really cant answer why I trusted her - maybe she was the first one who spoke good english - but Im sure I will not do that mistake again.

I have one more question:

Im going to start translation and editing business. DO I need to have certificate for the company to do this business? like the one you need if you sell cigarettes for example. In the Очредителен Акт translation and editing is not added. DO I need to add it and where I have to go? Just for more information, under company activity it is written:

вътрешна и външна търговска дейност
търговско представителство и посредничество
производство на стоки
сделки с технологии, интелектуална и индустриална собственост
рекламна, информационна, консултантска, маркетингова, сервизна дейнст или предоставяне на други услуги, медигмънт.

... and some more, but they are related to the realestate, building and etc...



When I created the company, the lawer told me if I ever want to do any business - It will be no problem to start it - this piece of paper has all activities the company can do and it covers all possible once.

Actually I will write it in a new topic - maybe somebody also will find the answer.

thank you

Liam