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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Bulgaria /8. Non-compliance to withholding requirements /8.1 Employer failures / 8.1.1 Tax Amnesty

8.1.1 Tax Amnesty

Bulgaria

8.1�� Employer failures

Employers may face penalties for breaching the regulations of the following Bulgarian Legal Acts:

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•�� the Labour Code – the penalties are stipulated in Arts 413–415
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•�� the Tax And Insurance Procedure

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1.3.1 Monthly filings

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

11. Work permit assessment tool

6.1.1 EU social security agreement

4.4 Car allowance

2.2.1 Mandatory social documents

6.3.1 Employees with an overseas employer (secondees)

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

8.2 Appeals process

1.2 How are filings done?

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

2.1.3 Tax calculation

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

3.2 French national minimum wage (SMIC)

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