Примери за използване на Annual tax base на Английски и техните преводи на Български
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The annual tax base is reduced by the annual rate of.
Determination of the annual tax base for business income as sole trader;
With a donation for culture, you can reduce the amount of annual tax bases by up to 15 per cent.
Annual tax base= your taxable income minus social security contributions and minus any tax exemptions.
In cases when the tax relief amount exceeds the amount of annual tax bases under Art.
The tax on the common annual tax base is equal to the deducted in advance tax on the employment income and.
Any foreign natural person who in the previous year received income subject to tax on the total annual tax base from a source in Bulgaria.
Subject to tax on the common annual tax base is the income of individuals received from:- employment relations;
Self-employed persons- that is, those classified as a"business" under the Bulgarian Act on Commercial Registration- pay a flat rate of 10% on their annual tax base.
The recalculated tax is equal to the tax on the total annual tax base or to the tax on the annual tax base under Art.
The aggregate annual tax base is defined as a sum of the below mentioned annual tax bases reduced by the statutory tax reliefs.
The income gainedthroughout the year and subject to taxation upon the annual tax base and with a tax upon the annual tax base under Art. 28;
The tax on the common annual tax base shall be assessed by multiplying the common annual tax base by the 10% tax rate.
In order for the provision to be applicable, the amount of the tax relief for children orchildren with disabilities needs to be higher than the amount of the annual tax bases of one of the parents.
Received income subject to tax on the total annual tax base or tax on the annual tax base for income from business as a sole trader;
Individuals' incomes from the sale or exchange of virtual currency are declared in the annual tax return andare taxed on the total annual tax base(10%), reminded the NRA.
Subject to taxation on the common annual tax base including income from employment relations pursuant to§ 1, item 26, letters“f” and“i” of the Supplementary Provisions of the PITA;
It has to be taken into account that pursuant to Article 22(2) of the Natural Persons' Income Tax Act the total amount of the tax break for donations cannot exceed 65% of the amount of annual tax bases.
We offer consultation on the personal income taxation, such as the tax on the total annual tax base and the final taxes charged on certain income with its source in the Republic of Bulgaria e.g.
When assessing the annual tax base and the annual tax the employer shall not include the income from employment relations with partners, members of cooperatives and shareholders, holding more than 5% of the public liability company's capital.
This possibility is a deviation from the general arrangements providing that the tax relief is used up to the amount of the annual tax bases and as long as the other parent will not benefit from the reduction for the respective tax year.
(3) The tax relief may be benefited to the amount of the annual tax bases under art.17 and upon the condition that the tax liable individual submits a written declaration from his/her spouse that she/he is not going to benefit from the tax relief for the respective tax year.
Should during the tax year the worker or the employee has or has had an contract of employment for additional work with another employer, or has had principal employment relation with another employer,the employer shall include the income received from the other employer upon calculation of the annual tax base and shall assess the annual amount of the tax, in case, the worker/employee provides a certificate from the other employer.
The report shall also include information related to determining the annual tax base and the annual tax of individuals to whom as at 31 December of the tax year the employer was employer under primary employment relation.
Should during the tax year the worker or the employee has or has had an contract of employment for additional work with another employer, or has had principal employment relation with another employer,the employer shall include the income received from the other employer upon calculation of the annual tax base and shall assess the annual amount of the tax, in case, the worker/employee provides a certificate from the other employer.
We offer consultation on the personal income taxation, such as the tax on the total annual tax base and the final taxes charged on certain income with its source in the Republic of Bulgaria(e.g. income from dividends, interest rates, rent payments, etc.).
Should during the tax year the worker or the employee has or has had an contract of employment for additional work with another employer, or has had principal employment relation with another employer,the employer shall include the income received from the other employer upon calculation of the annual tax base and shall assess the annual amount of the tax, in case, the worker/employee provides a certificate from the other employer.
By judgment of 8 August 2006, the Tribunal de première instance de Mons held, inter alia, that the annual tax base for BLM's making the immovable property available free of charge should be fixed at 1/20th of the price paid by BLM for purchase of the usufruct over the building, in respect of the part occupied privately.
Not later than January 31st of the next tax year the employer shall calculate the annual tax base for the income from employment relations, deducting the yearly amount of the tax relief, and shall assess the annual amount of the tax, when by December 31st of the tax year he/she is an employer under principal employment relation of the worker or the employee.