Примери за използване на Patent tax на Английски и техните преводи на Български
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Where the patent tax is paid?
What persons are paying patent tax?
Since 2008 the patent tax became a local tax. .
Payment of annual patent tax.
Achieves reduced patent tax for real estate agents;
The person who paid the patent tax;
Annual patent tax for retail trade up to 100 m2 commercial area;
The person who paid the patent tax;
Since 2008 the patent tax became a local tax. .
Average annual taxi service patent tax(2018).
Annual patent tax for retail trade up to 100 m2 commercial area;
Issuance of a certificate of the due amount of the patent tax.
Since the beginning of 2008 the patent tax shall be administrated by the municipalities, and its amount shall be determined by the municipal councils.
Income originating from craftsmanship which is subject to a patent tax pursuant to the Local Taxes and Fees Act.
Although the regime of levying with patent tax now is regulated by the Local Taxes and Fees Act, there are no significant differences in the provisions.
Her tactics brought results, when repeated voting of the proposal for privileges to those paying patent tax was demanded.
Patent tax is an annual tax due by individuals(including when acting as sole traders) performing certain statutory listed activities.
With a significant income(but not more than 50,000 BGN per year) andlow operational costs, patent tax can be a great option.
ET is taxable with a patent tax if it performs certain activities specified in the Local Taxes and Charges Act, or with a tax on profit at a 15% rate.
With a significant income(but not more than 50,000 BGN per year) andlow operational costs, patent tax can be a great option.
(2) When a liability occurs for depositing of the patent tax during the year, the due part of the tax for the current quarter shall be deposited within 7 days after the date of submission of the declaration under Art.
For a number of commercial activities, such as restaurants or other catering and entertainment venues, paid parking lots, and some types of services,the sole traders pay a patent tax.
The main differences in taxation between Sofia andthe other regional cities in the country is in the levels of the patent tax for retail and the waste collection tax- both are significantly higher in Sofia.
Annex No 4 of the Local Taxes andFees Act(LTFA) provides a full list of all patent activities the performance of which requires SPs pay patent tax.
From the tax on the total annual taxation basis orfrom the tax on the annual taxation basis for incomes from business activities as a sole proprietor shall be deducted the patent tax due and paid in pursuant to the Local Taxes and Fees Act as of the date of submitting declaration that the grounds for taxation have dropped out.
Each municipality, individually, with an ordinance issued by it shall determine the amount and deadlines of payment of local taxes and fees,amongst which are the property tax and the patent tax.
It should be borne in mind that taxes on personal income include not only the 10% rate for income from labour contracts but also patent tax(which rates are another) and income taxes on copyright, creative and other similar activities in which the tax is actually lower because of a certain percentage deduction on acknowledged costs.
Provided that within this term the amounts of the local taxes is not determined, the minimum amounts of the taxes, provided by the law,shall apply for 2008, and for the patent tax- the amounts in force for 2007.
(3) Patent tax shall be debited as income of the municipality, in which territory the premises are located, where the patented activity is being carried out, and where the patented activity is not being carried out in premises or is not being carried out from a permanent place- as income of the municipality, where the permanent address of the natural person is, including of the single trader.
An individual, including a sole trader, who is performing the activities specified in Annex№ 4 to the Local Taxes andFees Act(patent activities), is levied with annual patent tax for the income from these activities, providing that.