Promulgated State Gazette No. 61/16.07.1993

Amended SG No. 20/1996




Chapter Two


Article 5

The following shall be subject to tax registration:

1. local natural persons;

2. sole proprietors and local legal persons, including non-profit organizations and partnerships without legal personality;

3. foreign nationals carrying on economic activity in or deriving income in this country, as well as their representative offices or branches.

Article 6

(1) Local natural persons shall be registered as a matter of course by the tax office of their area of residence upon submitting their first tax return in the manner and within the period of time specified by the respective tax law.

(2) The persons under Article 5, subparagraph 2 shall submit a return to the tax office of the area of their registered office within 14 days of their formation, while the persons under subparagraph 3 shall submit such returns within the same period of time to the tax office in the area where their income was derived from or their investment was made.

Article 7

(1) Tax registration shall be made by entry in a special register pursuant to a form as approved by the Minister of Finance.

(2) The tax number of local natural persons shall be entered in their identity documents, or, if no such documents exist, in the birth certificates.

(3) For all other persons a certificate carrying the tax number shall be issued.

Article 8

(1) A registered person shall enter his tax number in all tax documents and papers issued in relation to his economic activity or submitted to the tax authorities.

(2) Tax numbers of persons shall be entered by the tax administration and other bodies on all individual decisions, on the basis of which state and municipal claims arise.

Article 9

(1) Registered persons shall notify the tax office within 14 days in case of a change in their registered office or residence.

(2) Whenever the new address is located in an area administered by another tax office, such notification shall be addressed to it.

(3) Persons shall notify the tax authority within the period of time under para 1 of all other changes which may have occurred in the data entered in the declaration.

Article 10

The tax registration shall be deleted ten years after the dissolution of the legal person or the death of the natural person, respectively.

Article 11

The tax authorities shall be free to collect data from courts and municipalities on registered persons or persons whose registration has been terminated.