Министерство на финансите
Applies the ruleThe finance ministry, which sets tax policy and hosts a copy of the Закон за данъците върху доходите на физическите лица at /upload/9328/. It is the only government-published text of that Act we could reach at all.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.minfin.bgCannot be cited for
**Its copy of the income tax act is twelve years out of date**: the amendment list in its header stops at ДВ бр. 94 от 30.11.2012 г., in force 1 January 2013, and nothing on the page says so. It must never be cited for a figure or a provision that has moved since; the four provisions quoted from it here were each compared against a current republication before use. The ministry's own /bg/legislation path returns a not-found page, and the agency that actually administers the tax, the Национална агенция за приходите at nra.bg, refused every tool we have.
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