Tax declarations, tax payments, how will the revenues be collected and are new professions targeted by the NRA. Anna Mitova, Director of the "Communications" Directorate at the Central Directorate of the National Revenue Agency (NRA), speaks to FACTI.
- Ms. Mitova, it's time to fill out tax declarations. They are all already uploaded to the NRA website and people can submit them. Right?
- The time to fill out annual tax declarations came on January 10, when the tax campaign for declaring income of individuals started. To facilitate For another year, the NRA has been giving citizens the opportunity to take advantage of pre-filled tax returns. They have been available on the Electronic Services Portal since March 10. Users who have a personal identification code (PIK) or a qualified electronic signature (QES) can take advantage of the automatically entered information about their income. We advise them to review and correct it, if necessary, before signing and submitting the declaration.
- How educated have Bulgarians become and are the number of those who use electronic filing with a personal identification code from the NRA increasing?
- With each passing year, there is a steady increase in the number of citizens who voluntarily declare and pay their obligations, conscientiously and correctly fulfill their obligations. This is due both to the increased tax culture among individuals and to the partnership approach of the NRA, as well as to the control measures we take, as well as to the electronic service for pre-filled declarations. The continuous development of electronic services, in line with the needs of users, also provides measurable results. In recent years, between 84% and 86% of all declarations submitted to the NRA have been submitted electronically.
- Declarations must be submitted by what date…
- The annual income tax declaration for 2024 is submitted by April 30, 2025, and for individuals operating as traders, registered sole traders and farmers who have chosen this taxation regime, the deadline is June 30, 2025.
- The obligations, if any, within what period are they paid?
- The obligations under the submitted annual tax returns are paid within the declaration period, namely by April 30 for individuals and by June 30 for individuals operating as traders, registered sole traders and farmers who have chosen this taxation regime.
Those who submit their annual returns electronically by March 31 can use a discount of 5%, but not more than BGN 500, from the additional tax. The tax rebate is only available on condition that individuals do not have any enforceable public obligations at the time of filing the declaration and pay the full amount of the additional tax by the end of March.
- You are running several campaigns in which you remind that influencers, bloggers, vloggers and other online content creators, as well as social media marketers, are required to declare their income from this activity. What is the effect…?
- A campaign is currently underway to inform influencers, bloggers, vloggers and other online content creators. We inform them of their obligations through all possible channels. In addition to brochures and press releases, colleagues contact them by phone and email to remind them that it is necessary to declare their income and pay their obligations.
Regarding your question about social media marketers, in the pre-filled annual tax returns under Art. 50 of the Personal Income Tax Act also includes the amounts received by individuals from cash on delivery for sent postal items, for which the NRA receives information from licensed postal operators. After the campaign for submitting declarations was completed, an analysis was conducted, which established that 9,625 individuals declared nearly 30 million leva in the submitted forms, with the total amount of tax being over 3.5 million leva. This tax base fully corresponds to the amounts received by them with cash on delivery and indicated in the pre-filled information in their declarations.
- You recently had a campaign among beauty salons. How many are decent? What is the summary?
- We are currently conducting an information campaign. Similar information campaigns are conducted annually, and they are aimed at different sectors and activities. Certainly, with each campaign conducted - informational or control - positive behavior on the part of taxpayers is observed. According to the analyses carried out by the NRA, the reasons for non-compliance with the legislation are different - ignorance, financial, unwillingness, and others. The campaign is in full swing. After June 30, we will be able to say whether there has been a significant change in the behavior of these individuals.
- A very interesting part of society are the so-called “home repair masters“. How is the issue of accurate declaration of income among them?
- The measures currently taken against the so-called “home repair masters“ are communication-related, and our goal is to tell these individuals that they must declare their income, give them the necessary information, and explain their rights and obligations. Whether there has been a change in the behavior of these individuals, we will be able to say more categorically after June 30. But even at this stage we can say that there is definitely a positive effect, as the number of declarations submitted by these individuals has increased by at least 10%. As part of the campaigns we have prepared brochures. They are aimed, in addition to “home craftsmen”, at influencers, bloggers, vloggers, online retailers, representatives of the beauty industry and others. Our goal is to inform them of their rights and obligations before we start inspections and audits of individuals who do not declare their income correctly. This partnership approach of the NRA has proven effective.