LAW OF REGISTER BULSTAT
Prom. SG. 39/10 May 2005, amend. SG. 105/29 Dec 2005, amend. SG. 34/25 Apr 2006, amend. SG. 42/29 May 2007, amend. SG. 82/16 Oct 2009, amend. SG. 95/1 Dec 2009
Chapter one.
GENERAL
Art. 1. This law shall provide the order and the way for unified registration in register BULSTAT and for the relations of register BULSTAT with other registers and information systems.

Art. 2. (1) The Registry Agency at the Minister of Justice shall keep and maintain register BULSTAT as unified national administrative register and implement activities for the entries in it as well as the issuing of references and certificates about the entered circumstances.
(2) The Registry Agency shall keep and maintain special register under the Law of protection of the classified information of register BULSTAT for registration of subjects , whose data contain classified information.
(3) The information in register BULSTAT shall be preserved in unified information system maintaining national data base.

Chapter two.
RANGE AND CONTENT OF REGISTER BULSTAT
Section I.
Range
Art. 3. (1) In register BULSTAT shall be entered:
1. (suppl. - SG 34/06, in force from 01.10.2006) the corporate bodies which are not traders;
2. (revoked – SG 34/06, in force from 01.10.2006);
3. (suppl. - SG 34/06, in force from 01.10.2006) the branches of foreign persons, who are not traders;
4. (amend. – SG 42/07, in force from 30.08.2007) the trade representations of foreign persons under Art. 24 of the Law for Encouragement of Investments;
5. foreign corporate bodies:
a) who implement economic activity in the country, including also through place of economic activity or defined base or object, or
b) whose effective management is on the territory of the country, or
c) who own immovable property in the country;
6. unregistered partnerships under the Law of obligations and contracts and insurance funds under art. 8 of the Code of social insurance;
7. other persons out of these pointed in items 1 – 6 who are insurers and are not individuals;
8. (amend. - SG 34/06, in force from 01.10.2006) the branches and the divisions of the persons of items 1, 5 and 7, as well as the branches of the inscribed in the commercial register traders;
9. individuals, exercising free lance profession or craft activity;
10. foreign individuals who have no unified civil number or personal number of a foreigner and:
a) implement commercial activity or render independent personal services in the country, including also through place of economic activity or defined base or object, or
b) own immovable property in the country, or
c) are insurers;
11. other individuals – insurers.
(2) In register BULSTAT may be registered also foreign persons, who are subject to special registration by force of material tax law, including also when they are exempt from tax according to international agreement entered into force to which the Republic of Bulgaria is a party.
(3) In the special register of art. 2, para 2 shall be entered only these divisions of para 1, item 8, which are administrators with budget credits or insurers.
(4) (new – SG 95/09, in force from 01.01.2010) Foreign persons from a Member State of the European Union or another contracting state to the European Economic Area Agreement, carrying out economic activity solely pursuant to the freedom of provision of services, shall not be entered into the BULSTAT register.

Section II.
Unified identification code
Art. 4. (1) The Registry Agency shall determine unique unified identification code (UIC), obligatory for the persons of art. 3, called hereinafter "code of BULSTAT".
(2) The code of BULSTAT shall be determined at the entering of the persons in the register and upon change of the statute or the corporate body of the subjects of art. 3, para 1, item 8.

Art. 5. (1) All registers and information systems, provided in a normative act in the Republic of Bulgaria, containing data about the persons of art. 3, entered in register BULSTAT, shall identify these subjects with the code of BULSTAT.
(2) The subjects of art. 3 shall point out obligatory the code of BULSTAT in the documents with which they participate in the circulation of documents.
(3) In the documents, issued by the bodies of the state authorities, of the local government and of the judicial power, shall be pointed out obligatory the code of BULSTAT of the persons of art. 3.
(4) The code of BULSTAT shall be identified with identification card and till its issuing – with registration certificate within the term of validity of art. 17, para 3 and 4, issued by the Registry Agency.

Art. 6. (1) The code of BULSTAT of the persons of art. 3, para 1, items 1 – 7 and 10 and para 2 shall be 9-digit.
(2) (amend. - SG 34/06, in force from 01.10.2006) The code of BULSTAT of the persons of art. 3, para 1, item 8 shall be 13-digit, the first 9 digits being the code of the corporate body.
(3) The code of BULSTAT of the persons of art. 3, para 1, items 9 and 11 shall be 10-digit and coincide with the unified civil number (UCN), respectively with the personal number of a foreigner (PNF).

Section III.
Content of the register
Art. 7. (1) For the persons of art. 3, para 1, items 1 – 8 in register BULSTAT shall be recorded the following data and circumstances:
1. UIC (code of BULSTAT);
2. acts for establishing/occurrence, change, closing/deletion;
3. date of registration in BULSTAT;
4. date of termination of the registration;
5. legal-organizational form;
6. full and short name;
7. headquarters and address of management;
8. address for correspondence on the territory of the country with all state institutions as well as telephone, fax, e-mail address;
9. address of implementing of the activity or of the property;
10. subject of activity/basic economic activity;
11. term of existence;
12. status;
13. capital;
14. distribution of the capital;
15. legal succession;
16. bodies of management and representation:
a) manager and/or representative – names, citizenship, UCN, PNF or another identification number of foreign person, way of representation, position of the representative – for the subjects of art. 2, para 2;
b) kind and members of the collective body of management;
17. partners and/or stock holders:
a) partners – UCN/UIC, names/name, citizenship/state and percentage participation in the assets;
b) stock holders – the state and the municipal stock holding participation and about the persons with over 10 percent participation in the capital - UCN/UIC, names/name, citizenship/state;
18. data, necessary for the Register of the statistical units, determined with order by the executive director of the Registry Agency upon proposal by the chairman of the National Statistics Institute.
(2) For the persons of art. 3, para 1, items 9 – 11 in register BULSTAT shall be entered the following data and circumstances:
1. UIC (code of BULSTAT);
2. data about the person – date of birth for the foreign individuals, citizenship, names, identification document;
3. grounds for entering;
4. addresses for correspondence, telephone, fax, e-mail address:
a) for the Bulgarian citizens and the foreigners staying permanently in the country – permanent and present address;
b) for the foreign individuals – address for correspondence on the territory of the country with all state institutions;
5. address of implementing of the activity or the property;
6. exercised activities/professions;
7. documents, certifying the implementing of defined activity;
8. date of starting, termination, renewal of the activity.
(3) In register BULSTAT shall be maintained and preserved information about the occurred changes in the data and the circumstances of para 1 and 2.
(4) The data of para 1, items 5 – 9 and of para 2, items 2, 4 and 5 shall be entered in Bulgarian language and with Roman letters according to the rules for transliteration.

Art. 8. (1) The information in register BULSTAT shall be public in its part, introduced from the presented documents about the data of art. 7, para 1, items 1 – 17 and para 2.
(2) The information in register BULSTAT, introduced from the presented documents about the data of art. 7, para 1, item 18 shall be conceded only to the persons and by the order of art. 40.
(3) The information about the subjects of art. 2, para 2 shall be public when it is only for one person in the part, introduced from the presented documents about the data of art. 7, para 1, items 3 – 17 and of art. 17, para 1, item 2 – when the acts does not contain information determined as classified information.

Chapter three.
REGISTRATION IN REGISTER BULSTAT
Art. 9. (1) The registration shall be implemented in the offices for entering of the Registry Agency, located at the headquarters of the regional courts. The offices for entering shall fulfil their functions under this law on the territory of the court region of the respective regional court.
(2) The entries of the judiciary registered persons of art. 3, para 1, items 1 – 3 and 8 shall be implemented at the offices for entering at the place of their registration.
(3) The entries of the persons not subject to judicial registration of art. 3, para 1, items 1, 7 and 8 shall be implemented at the offices for entering at their headquarters.
(4) The entries of the unregistered partnerships of art. 3, para 1, item 6 shall be implemented at the offices for entering at their headquarters. The headquarters shall be proven with a copy of the partnership contract, certified by a notary. When in the partnership contract headquarters is not pointed out as such shall be accepted the permanent address or the address of management of the first partner, pointed out in the partnership contract.
(5) (amend. - SG 105/05, in force from 01.01.2006) The entries for the insurance funds, established pursuant to art. 8 of the Code for social insurance, shall be implemented at the offices for entering at the address of management of the fund, entered in the register of the insurance funds of the National Revenue Agency.
(6) The entries for the persons of art. 3, para 1, item 4 shall be implemented at the offices for entering at the address of management, entered in the Bulgarian trade – industrial chamber (BTIC).
(7) The registration of the foreign persons:
1. implementing economic activity in the country, including through place of economic activity or defined base, or which effective management is on the territory of the Republic of Bulgaria, shall be implemented at the office for entering at the place of implementing the activity, respectively the management;
2. implementing economic activity in the country through more than one place of economic activity, shall be implemented at the office for entering at the location of the first occurred place of economic activity or in some of the offices for entering at the place of implementing the activity by choice of the foreign person in case more than one places of implementing of the activity occur simultaneously; in case the foreign person does not exercise choice it shall be considered that the registration has been implemented at the office for entering who first implements activity for entering in register BULSTAT;
3. acquired immovable property, who are not included in the cases o items 1 and 2, shall be implemented by the office for entering at the location of the property; in case more than one properties are acquired simultaneously the registration shall be implemented in one of the offices for entering at the location of the property by choice of the foreign person; in case the foreign person does not exercise choice the registration shall be implemented at the office for entering at the first acquired property.
(8) At the Registry Agency shall be entered:
1. the subjects, entered in the special register of art. 2, para 2;
2. the persons for whom has occurred obligation for registration and for whom cannot be established the place for registration according to para 2 – 7.
(9) The registration of the persons of art. 3, para 1, items 9 and 11 shall be implemented at the office for entering:
1. at the permanent address – for the Bulgarian citizens and the foreign persons, permanently staying in the country;
2. at the address for correspondence on the territory of the country – for the foreign individuals.

Art. 10. (1) For registration in register BULSTAT the persons of art. 3, para 1, items 1 – 8 and para 2 according to their statute shall present:
1. copy of court decision or other document as follows:
a) the corporate bodies – act for their establishment, defining the person who manages/represents them;
b) (amend. – SG 42/07, in force from 30.08.2007) the trade representations of foreign persons under Art. 24 of the Law for Encouragement of Investments – document for registration at BTIC;
c) the foreign corporate bodies of art. 3, para 1, item 5 – document certifying the implementation of activity on the territory of the Republic of Bulgaria; legalized document, certifying the establishing of the foreign corporate bodies in the respective country;
d) (amend. - SG 105/05, in force from 01.01.2006) the unregistered partnerships under the Law of the obligations and contracts and the insurance funds of art. 8 of the Code for social insurance – the partnership contract, respectively the certificate for entering in the National Revenue Agency;
e) the branches and the divisions of art. 3, para 1, item 8 – act, certifying their establishing and defining the person who manages and/or represents them;
f) other persons out of these pointed out in items a) – e), who are insurers – documents for identification and/or proving the implementing of defined activity when such are required by the law;
2. declaration about the data of art. 7, para 1, items 8, 9, 10, 14, 15, 17 and 18 according to a model, approved by the executive director of the Registry Agency;
3. the issued cards for identification at entering of the closing/deletion of change of the circumstances;
4. document for paid state fee according to a tariff, approved by the Council of Ministers;
5. registration questionnaire and/or registration reference about the data of art. 7, para 1 and 4 – for the subjects, entered in the special register.
(2) When for the subjects of art. 2, para 2 the administrative act for establishing or the change contains classified information which cannot be presented to the Registry Agency the data shall be entered on the basis of declaration by the manager, respectively the representative or by explicitly authorized person.

Art. 11. The registration of the persons of art. 3, para 1, items 9 – 11 shall be implemented on the basis of application, submitted by the person or his authorized representative.

Art. 12. (1) In 7 days term after the occurrence of the obligation for entering of the persons of art. 3, para 1, items 1 – 8 in register BULSTAT the manager, respectively the representative or the explicitly authorized person shall present the act for establishing and the documents of art. 10 at the office for entering. For the judicially registered persons the term shall start from the receiving of the court decision.
(2) In 7 days term after starting the activity, respectively the hiring of individuals, the purchase of the property or the change in the circumstances of art. 7, para 2, the persons of art. 3, para 1, items 9 – 11 shall submit declaration for registration according to model, approved by the executive director of the Registry Agency at the respective office for entering.
(3) In 30 days term after entering into force of the act for creating/occurrence, change or closing/deletion of the subjects of art. 2, para 2 the manager, respectively the representative or the explicitly authorized person shall present the act and the documents of art. 25, para 3 and art. 10 at the Registry Agency.
(4) At each change of the data contained in the documents of art. 10, para 1, item 1 and the declaration of art. 10, para 1, item 2 the manager, respectively the representative or the explicitly authorized person shall be obliged in 7 days term to implement entering of the changes in the respective office for entering.
(5) The data about change of the percentage participation in the ownership of the separate stock holders shall be declared in the declaration of art. 10, para 1, item 2 only if the change exceeds 10 percent of the capital of the company.

Art. 13. (amend. - SG 34/06, in force from 01.10.2006) The individuals, regardless of the different grounds for entering may have only one registration.

Art. 14. (1) At the entering in register BULSTATshall be implemented check of the compliance between the data in the presented documents and in the National data base of register BULSTAT and the other registers and information systems to which register BULSTAT has access.
(2) For established discrepancies at the check with the documents of art. 10, para 1 and the application of art. 11 shall be prepared reference according to a model, approved by the executive director of the Registry Agency. The offices for entering shall concede the reference to the body, issued the act and to the manager, respectively the representative of the explicitly authorized person.

Art. 15. (1) Upon establishing of incomplete and/or imprecise data in the documents of art. 10, para 1, items 1 and 2 and the application of art. 11 of already entered person an employee of the office for entering, authorized by the executive director of the Registry Agency, shall notify in writing the person of art. 3 through the manager, respectively the representative or explicitly authorized person.
(2) The manager, respectively the representative or explicitly authorized person shall be obliged to present document with the supplemented or corrected data of art. 10, para 1, item 2 in 7 days term and of art. 10, para 1, item 1 – in one month term after receiving the notification of para 1.

Art. 16. At the offices for entering a dossier shall be maintained for each entered person of art. 3 in which shall be preserved copies of the presented documents of art. 10, para 1, items 1 – 3 or of the application of art. 11

Art. 17. (1) At the entering in the register the persons of art. 3 and change of the circumstances of art. 19, para 1, items 2, 4 and 5 and para 2 shall be issues registration certificate for the code of BULSTAT according to a model, approved by the executive director of the Registry Agency. In the registration certificate shall be noted the established discrepancies by the order of art. 14.
(2) Registration certificate upon change of the circumstances shall be issued only when all issued cards for identification have been returned or announced for search.
(3) The registration certificate of the persons of art. 3, para 1, items 9 – 11 and para 2 shall be valid till change of the circumstance, included in the certificate.
(4) The registration certificate of the persons of art. 3, para 1, items 1 – 8 shall have one month term of validity.
(5) In 5 days term after the elapse of the term of para 4 the manager, respectively the representative or the explicitly authorized person of the persons of art. 3, para 1, items 1 – 8 shall be obliged to return the registration certificate in the office for entering in order to receive card for identification.

Art. 18. (1) The card for identification of the persons of art. 3, para 1, items 1 – 8 and para 2 shall be issued to the manager, respectively to the representative. Upon more than one manager, respectively representative, at request card for identification shall be issued to each of them.
(2) In the cases of art. 14 and 15 card for identification shall not be issued and the term of the registration certificate shall be extended till the removal of the discrepancies.
(3) Card for identification shall be issued to the persons of art. 3, para 1, items 9 – 11 shall be issued only upon their request.
(4) At entering in register BULSTAT of change of the circumstance of art. 19, para 1, item 2, 4 and 5 and para 2 shall be issued new registration certificate and respectively new card for identification.

Art. 19. (1) Card for identification shall be issued according to model, approved by the executive director of the Registry Agency and it shall contain the following data about the persons of art. 3:
1. date of registration in BULSTAT;
2. UIC (code of BULSTAT);
3. document for establishing or change;
4. full name/names;
5. headquarters and address of management/permanent address;
6. number of the card for identification;
7. date of issuing of the card.
(2) Besides the data of para 1 the card for identification shall also contain:
1. for the persons of art. 3, para 1, items 1 – 8 and para 2 – manager or representative;
2. (amend. - SG 34/06, in force from 01.10.2006) for branch or division – name of the corporate body;
3. for mayoralty – the name of the municipality to which it belongs;
4. for trade representation – name of the foreign person, opened the representation.
(3) For the subjects, entered in the special register of art. 2, para 2:
1. in the field for document for establishing/change shall not be entered the number of the document when the information contained in it has been defined as classified information;
2. in the field for manager in the card for identification shall be entered only the position of the manager.
(4) The cards of para 1, not received by the persons in term of one year after their issuing, shall be destroyed by order determined by the executive director of the Registry Agency.

Art. 20. (1) Upon request by the manager, respectively the representative or the explicitly authorized person shall be issued card for identification with mounted microprocessor chip containing the data, entered in the register in electronic form.
(2) The cards of para 1 shall be issued in 14 days term after the request and shall be received only by the titulary of the card for identification.

Art. 21. (1) The Registry Agency shall announce as invalid the not returned cards for identification of the terminated subjects and the cards with change of the circumstances, entered in them.
(2) The numbers of the cards of para 1 shall be published in the Internet site of the Registry Agency.
(3) The cards of art. 10, para 1, item 3, containing changed circumstances, shall be destroyed with and order of the executive director of the Registry Agency.

Art. 22. (1) At loss of the card for identification the manager, respectively the representative or the explicitly authorized person, shall notify the office for entering, respectively the Registry Agency, about the subjects of art. 2, para 2 in order a duplicate to be issued.
(2) The cards of para 1 shall be announced for investigation and published in the Internet site of the Registry Agency. Upon request by the manager, respectively the representative or the explicitly authorized person, the Registry Agency shall announce the invalidity of the lost card for identification in State Gazette. The fee for promulgation of the announcement shall be paid by the person who has made the request.
(3) The office for entering shall issue duplicate of card for identification and certified copy of lost registration certificate upon deposited written request by the manager, respectively the representative or the explicitly authorized person, accompanied by document for paid fee.

Art. 23. (1) At implemented entering in register BULSTAT of subject out of these, pointed out in art. 3 or at repeated entering the wrong or the repeated entering shall be deleted with an order by the executive director of the Registry Agency.
(2) In the cases of para 1 the Registry Agency shall publish the deleting of the entering in register BULSTAT in the Internet site of the agency.

Art. 24. (1) (amend. - SG 105/05, in force from 01.01.2006) in register BULSTAT shall be implemented official entering of data about the persons of art. 3 upon request by the National Insurance Institute or a revenue body. The request must be accompanied with a document certifying the obligation for the entering of the person in register BULSTAT.
(2) The executive director of the Registry Agency for the subjects of art. 2, para 2 or an employee of the office for entering, authorized by him, shall notify in writing the obliged persons of art. 3 about the implemented official entering.
(3) The managers, respectively the representatives or the explicitly authorized persons of the persons of art. 3 shall be obliged to appear at the office for entering in 7 days term after receiving the notification of para 2.
(4) In register BULSTAT shall be implemented official entering of circumstances about the persons of art. 3, para 1, items 1 – 8 on the basis of entering in other public registers after the elapse of one month term from the obligation for presenting the documents of art. 10.
(5) The executive director of the Registry Agency for the subjects of art. 2, para 2 or an employee of the office for entering, authorized by him, shall notify in writing the obliged persons of art. 3 about the implemented official entering of para 4 in the cases of change of the circumstances, leading to the issuing of new card for identification.
(6) The managers, respectively the representatives or the explicitly authorized persons of the persons of art. 3 shall be obliged to appear at the office for entering in 7 days term after receiving the notification of para 5.
(7) In register BULSTAT shall be implemented official entering of the closing/deleting of the persons of art. 3, para 1, items 1 – 8 at expiry of their term of existence or on the basis of entries in other public registers.
(8) The registration of the persons of art. 3, para 1, items 9 – 11 shall be terminated officially upon decease of the person.
(9) The official entering shall be for the account of the entered person except in the cases of para 8.

Art. 25. (1) Register BULSTAT shall maintain and preserve archive of the closed/deleted persons of art. 3 and the deleted registrations of art. 23, para 1.
(2) The information about the closed/deleted persons shall be preserved in register BULSTAT for a term of 10 years ante their closing/deleting.
(3) After the elapse of the term of para 2 a copy of the data about the closed/deleted subjects shall be delivered every year on technical carrier to the Central state archive.
(4) The term and the way of preservation of the documents about the closed/deleted subjects of art. 2, para 2 and art. 26, para 2 shall be determined by the order of the Law of protection of the classified information.

Art. 26. (1) The order and the way for preservation of the documents for entering in register BULSTAT of the subjects, registered in the special register of art. 2, para 2, shall be determined by the executive director of the Registry Agency according to requirements of the Law of protection of the classified information.
(2) The Registry Agency shall gather additional information referring only to the subjects of art. 2, para 2 with a special questionnaire.

Chapter four.
INTERACTION OF REGISTER BULSTAT WITH OTHER REGISTERS, INFORMATION SYSTEMS AND ACCESS TO THE DATA
Section I.
Interaction with the registers for entering, kept by the regional courts
Art. 27. (1) (amend. - SG 34/06, in force from 01.10.2006) The regional courts shall concede free of charge to the offices for entering certified copy of the court decisions for establishing, change of the circumstances and deleting of corporate bodies which are not traders.
(2) The certified copies of the court decisions of para 1 shall be conceded to the offices for entering in one week term after decreeing them.
(3) The regional courts shall ensure free of charge access to the registers for entering and the company files, formed by the regional courts, to authorized employees of the offices for entering.
(4) The order for the conceding of the access of para 3 and of the court decisions of para 1 shall be determined with an ordinance, issued by the Minister of Justice.

Art. 28. (1) The offices for entering shall concede to the regional courts information about the defined, changed and annulled UIC and reference about found discrepancies in the data.
(2) The Registry Agency shall ensure free of charge access for the bodies of the judicial power to the national data base about the information of art. 8, para 1.
(3) The offices for entering and the regional courts shall exchange data in electronic way by an order defined with the ordinance of art. 27, para 4.

Section II.
Interaction with other registers and information systems
Art. 29. (1) The national and the departmental registers and information systems, maintaining information about the persons of art. 3 shall ensure free of charge access for register BULSTAT to the data of art. 7, entered in these registers and information systems.
(2) For implementing its functions register BULSTAT shall have free of charge access to the following registers and departmental information systems:
1. the automated information funds of the Unified system for civil registration and administrative servicing of the population (USCRASP);
2. (amend. – SG 82/09) the National computer-based information fund of Bulgarian identification documents – “National register of Bulgarian identification documents";
3. the register of the insurers;
4. the register of the craftsmen;
5. the register of the agricultural producers;
6. other registers and information systems containing data which are not classified information, entered in register BULSTAT.
(3) The order and the way of interaction between the registers and the information systems of para 2 shall be determined with an ordinance, approved by the Council of Ministers.

Art. 30. The national classifiers and nomenclatures as well as their changes, necessary for register BULSTAT, shall be conceded free of charge in structured electronic form to the Registry Agency by the institutions, responsible for maintaining them.

Art. 31. (1) (amend. – SG 82/09) The Ministry of Interior shall concede free of charge to the National computer-based information fund of Bulgarian identification documents - "National Register of Bulgarian identification documents" data about the valid and the invalid Bulgarian identification documents of the individuals.
(2) Upon request by the offices for entering the Ministry of Interior shall concede free of charge information about the permanent address of the individuals, entered in register BULSTAT.
(3) The Registry Agency shall concede free of charge information to the Ministry of Interior from register BULSTAT for the needs of the automated information systems, maintained by the ministry.

Art. 32. (1) (amend. - SG 105/05, in force from 01.01.2006)The Registry Agency shall ensure automated submitting of information for entering in register BULSTAT of data to the information system of the National Revenue Agency as well as the information about the discrepancies of art. 14, para 2.
(2) The Registry Agency shall ensure automated submitting of information about the data entered in register BULSTAT for the needs of the information system of the customs administration.
(3) (amend. - SG 105/05, in force from 01.01.2006) The Registry Agency shall concede information from the special register of art. 2, para 2 to specialized subsystem of the Ministry of Finance ensuring data to the National Revenue Agency and the customs administration.
(4) (amend. - SG 105/05, in force from 01.01.2006) The offices for entering shall concede to the National Revenue Agency copies of the documents of art. 10, para 1, items 1 and 2 and from the application of art. 11.
(5) (amend. - SG 105/05, in force from 01.01.2006) Upon found discrepancies in the data, entered in register BULSTAT the National Revenue Agency shall notify the offices for entering.
(6) (amend. - SG 105/05, in force from 01.01.2006) The offices for entering and the territorial directorates of the National Revenue Agency shall exchange data in electronic way by an order, determined with the ordinance of art. 27, para 4.

Art. 33. (1) The Registry Agency shall ensure automated submitting of information about the data, entered in register BULSTAT to the National Insurance Institute.
(2) The Registry Agency shall ensure information from the special register of art. 2, para 2 to a specialized subsystem of the National Insurance Institute about the data of art. 7, para 1, items 1, 3, 4, 5, 6, 7, 10 and 15.
(3) The National Insurance Institute shall concede free of charge to the Registry Agency information about the termination and the renewal of the activity of the persons of art. 3, items 9 – 11.
(4) Upon found discrepancies in the data entered in register BULSTAT the National Insurance Institute shall notify the offices for entering.
(5) The Registry Agency and the National Insurance Institute shall exchange data in electronic way by an order, determined with the ordinance of art. 27, para 4.

Art. 34. (1) The Registry Agency shall ensure automated submitting of information about the data, entered in register BULSTAT to the National Statistics Institute.
(2) The Registry Agency shall ensure information from the special register of art. 2, para 2 to a specialized subsystem of the National Statistics Institute.
(3) The Registry Agency and the National Statistics Institute shall exchange data in electronic way by an order, determined with the ordinance of art. 27, para 4.

Art. 35. The Central depositary shall concede to the Registry Agency information about change of the circumstances of art. 7, para 1, item 17 b).

Section III.
Access to the National data base of register BULSTAT
Art. 36. (1) Everybody can request references or issuing of certificates for circumstances of art. 8, para 1 and 3, entered in the register, against payment of state fee, defined with a tariff of art. 10, para 1, item 4.
(2) The references and the certificates of para 1 shall be free of charge for the bodies of the state authority, the bodies of the local government and the judicial power and they shall be issued after request made in writing or in electronic way.
(3) Each person, registered under art. 3 can receive free of charge reference about the circumstances, entered about him in the register.

Art. 37. (1) The Registry Agency shall ensure free of charge access to the public information in register BULSTAT to the bodies of the central and the territorial administration. The access shall be ensured to the National data base of register BULSTAT.
(2) The access of para 1 shall be implemented through:
1. references in the National data base by Internet;
2. standard exit files by e-mail or other technical carrier;
3. automated submitting of data from the data entered in register BULSTAT as well as the information about the discrepancies of art. 14, para 2.

Art. 38. A body, maintaining register, defined in a normative act, including persons of art. 3, shall have right to receive free of charge access to the public information of art. 7 from the National data base, referring to these subjects.

Art. 39. The access to the special register of art. 2, para 2 and the order for conceding of information from it to other registers and information systems shall be implemented by the order of the Law of protection of the classified information and the normative acts for its implementation.

Art. 40. (1) The data of art. 7, para 1, item 18 shall be conceded to the National Statistics Institute.
(2) Out of the cases of para 1 the data of art. 7, para 1, item 18 shall be conceded after written consent of the persons of art. 3.

Art. 41. (1) (amend. - SG 105/05, in force from 01.01.2006) The Registry Agency, the National Statistics Institute, the National Insurance Institute, Agency "Customs" and the Central Department of the National Revenue Agency shall be obliged to ensure use of the data of art. 7, para 1, item 18 only for the purposes of the law and prevention of misuse with them by undertaking the necessary organizational and technical measures and admitting to work with such data only persons, signed declaration on oath for preserving the secret.
(2) The persons who have access to the information of art. 8, para 2 shall be obliged to preserve secret and not to use it for other purposes except for the direct fulfillment of their official obligations

Chapter five.
FINANCING OF THE ACTIVITIES FOR KEEPING REGISTER BULSTAT
Art. 42. The financing of the activities for keeping register BULSTAT shall be ensured through subsidy from the budget of the Ministry of Justice, with fees under this law with other incomes as well as with resources from national and regional programs, international programs, projects and agreements.

Art. 43. The resources, collected from deduction in extent of 25 percent of the fees collected under this law as well as the additional incomes for the budget, being fines and proprietary sanctions, established and collected under punitive decrees, issued under this law, shall be calculated and spent only for development of the material base, for increase of the qualification and for stimulation of the employees in the agency under conditions and by order, determined with an ordinance, issued by the Minister of Justice. The resources for stimulating the employees cannot exceed 25 percent of the annual amount of the resources for salary.

Chapter six.
ADMINISTRATIVE PUNITIVE PROVISIONS
Art. 44. (amend. - SG 34/06, in force from 01.10.2006) Who does not fulfill his obligations under art. 5, para 2, shall be punished with fine for individuals in extent up to 200 levs or proprietary sanction for corporate bodies in extent up to 500 levs.

Art. 45. (1) (amend. - SG 34/06, in force from 01.10.2006) Who does not fulfill on time his obligations under art. 12, shall be punished with fine for individuals in extent up to 700 levs or proprietary sanction for corporate bodies in extent up to 1000 levs.
(2) At repeated commitment of the breach of para 1 the penalty shall be in extent from 50 to 3000 levs.

Art. 46. (amend. - SG 34/06, in force from 01.10.2006) Who does not fulfill on time his obligations under art. 15, para 2, shall be punished with fine for individuals in extent up to 100 levs or proprietary sanction for corporate bodies in extent up to 200 levs.

Art. 47. (amend. - SG 34/06, in force from 01.10.2006) Who does not fulfill his obligations under art. 17, para 5, shall be punished with fine for individuals in extent up to 700 levs or proprietary sanction for corporate bodies in extent up to 1000 levs.

Art. 48. (amend. - SG 34/06, in force from 01.10.2006) Who does not fulfill on time his obligations under art. 24, para 3 and 6, shall be punished with fine for individuals in extent from 100 to 1500 levs or proprietary sanction for corporate bodies in extent from 100 to 3000 levs.

Art. 49. (1) For insignificant cases of administrative breaches may be imposed fine at the place of committing the breach in extent from 10 to 50 levs. For the imposed fin shall be issued a slip, containing data about: the identity of the employee, imposed the fine; the identity of the perpetrator; the place and the time of the breach; the breached provisions and the extent of the fine. The slip shall be signed by the employee, imposed the fine and by the perpetrator when he agrees to pay the fine, and it is sent for execution.
(2) To the perpetrator shall be given a copy of the slip in order to pay the fine voluntary.
(3) If the perpetrator disputes the breach or does not pay voluntary the fine in 7 days term after the date of issuing the slip and act shall be compiled according to the provisions of section II of chapter three of the Law of the administrative offences and penalties.

Art. 50. Who uses, concedes or divulges data in breach of art. 41, if the act does not constitute a crime, shall be punished with fine up to 2000 levs.

Art. 51. (1) The breaches of this law shall be established with acts, compiled by officials, defined by the executive director of the Registry Agency and the punitive decrees shall be issued by the executive director of the Registry Agency or an official, authorized by him.
(2) The establishing of the breaches, the issuing, the appealing and the execution of the punitive decrees shall be implemented by the order of the Law of the administrative offences and penalties.

Additional provisions

§ 1. In the context of this law:
1. "Economic activity" is each activity, classified in the National classification of the economic activities.
2. "Keeping" includes all activities for the entries in the register, the issuing of references and certificates about the entered circumstances,
3. "The basic economic activity" of the units in the register is determined according to the lowest level of the National classification of the economic activities, applying consistently the chosen criteria at the defining of the section, the group and the class. The choice of criteria is in compliance with the available data about the unit, observing the following priority:
a) the biggest share in the net extent of the revenues from the activity;
b) the biggest extent of the gross production of goods and services, product of the respective activity;
c) the biggest extent of paid day wages and salaries for the activity;
d) the biggest number employed in the activity.
4. "Insignificant case" is delay in fulfillment of the obligations up to 15 days.
5. "Repeated" is the breach, implemented in one year term after the punitive decree has entered into force, with which has been imposed penalty for the same type of breach.

Transitional and concluding provisions

§ 2. The persons of art. 3, entered till the entering into force of this law in the Unified register for identification of the economic and the other subjects, who implement activity on the territory of the Republic of Bulgaria according to the Law of statistics, shall be considered entered in the register under this law and they preserve their identification code.

§ 3. In three months term after this law enters into force the persons of art. 3, para 1, items 9 and 11, who have been registered in the Register of the insurers and are not entered in register BULSTAT shall present the necessary documents for registration at the offices for entering.

§ 4. Till the approval of the tariff of art. 10, para 1, item 4 the fees shall be collected by the Registry Agency in the amounts, defined in the Tariff for the fees, collected by the National Insurance institute under the Law of statistics, approved with Decree No 253 of the Council of Ministers of 1999 (prom. SG 2/00; amend. SG 8/01, SG 30/02).

§ 5. The employment and the official legal relations with the employees, implementing registration and with the employees, conceding information from register BULSTAT, shall be arranged respectively under the conditions of art. 123 of the Labour Code and art. 87a of the Law of the civil servant.

§ 6. The movable property, the archives, the data base and the software modules, the equipment and the other assets and liabilities of the National Statistics Institute, connected with register BULSTAT, shall be assumed by the Registry Agency.

§ 7. The resources for salaries, social insurance payments and maintenance in connection with § 5 and 6 shall be transferred from the budget of the National Statistics Institute to the budget of the Ministry of Justice.

§ 8. In the Law of the administrative offences and sanctions (Prom. SG 92/28 Nov 1969, amend. SG 54/11 Jul 1978, amend. SG 28/9 Apr 1982, amend. SG 28/8 Apr 1983, amend. SG 101/27 Dec 1983, amend. SG 89/18 Nov 1986, amend. SG 24/27 Mar 1987, amend. SG 94/23 Nov 1990, amend. SG 105/19 Dec 1991, amend. SG 59/21 Jul 1992, amend. SG 102/21 Nov 1995, amend. SG 12/9 Feb 1996, amend. SG 110/30 Dec 1996, amend. SG 11/29 Jan 1998, suppl. SG 15/6 Feb 1998, amend. SG 59/26 May 1998, suppl. SG 85/24 Jul 1998, suppl. SG 51/4 Jun 1999, amend. SG 67/27 Jul 1999, suppl. SG 114/30 Dec 1999, amend. SG 92/10 Nov 2000, amend. SG 25/8 Mar 2002, amend. SG 61/21 Jun 2002, amend. SG 101/29 Oct 2002, suppl. SG 96/29 Oct 2004) in art. 34, para 1, second sentence after the words "acts for its implementation" shall be added "and under the Law of register BULSTAT".

§ 9. In the Law of statistics (Prom. SG 57/25 Jun 1999, amend. SG 42/27 Apr 2001, amend. SG 45/30 Apr 2002, amend. SG 74/30 Jul 2002, amend. SG 37/4 May 2004) the following amendments shall be made:
1. In art. 13, para 1, item 1 the words "art. 35, para 4 and art. 42, para 3" shall be deleted.
2. In art. 28 para 2 shall be revoked.
3. In chapter seven sections II and III shall be revoked.
4. Art. 54 shall be revoked.

§ 10. In the Tax Procedure Code (Prom. SG 103/30 Nov 1999, amend. SG 29/7 Apr 2000, amend. SG 63/1 Aug 2000, amend. SG 109/18 Dec 2001, amend. SG 45/30 Apr 2002, amend. SG 112/29 Nov 2002, amend. SG 42/9 May 2003, amend. SG 112/23 Dec 2003, amend. SG 114/30 Dec 2003, amend. SG 36/30 Apr 2004, suppl. SG 38/11 May 2004, amend. SG 53/22 Jun 2004, suppl. SG 89/12 Oct 2004, amend. SG 19/1 Mar 2005) the following amendments and supplements shall be made:
1. In art. 28:
a) in para 1:
aa) items 1, 2, 3 and 4 shall be changed to:
"1. the territorial tax directorate of registration;"
2. data of art. 7, para 1, items 1 – 17 and para 2 of the Law of register BULSTAT;
3. the date of tax registration;
4. the date of termination of the tax registration, which is the date of art. 7, para 1, item 4 of the Law of register BULSTAT;"
bb) items 5 and 6 shall be revoked;
cc) the previous item 7 shall become item 5;
dd) items 8 – 13 shall be revoked;
ee) the previous items 14 and 15 shall become respectively items 6 and 7;
b) para 2 and 3 shall be changed to:
"(2) The territorial tax directorate of registration shall be the directorate within which territorial range is the entered headquarters of the tax subject in register BULSTAT. The territorial tax directorate of registration for the local individuals, including the sole entrepreneurs, shall be the territorial tax directorate at the permanent address.
(3) The territorial tax directorate of registration for the insurance funds, established pursuant to art. 8 of the Code for social insurance, shall be the respective territorial tax directorate within which territorial range is the address of management of the fund, entered in the register of the insurance funds of the National Insurance Institute."
c) new para 4 shall be created:
"(4) The territorial tax directorate of registration for:
1. the foreign corporate bodies, who have registered trade representation in the Republic of Bulgaria, shall be the territorial tax directorate within which territorial range is the address, pointed out in the Bulgarian Trade – Industrial Chamber;
2. the foreign persons, who implement economic activity in the country, including through place of economic activity or defined base, or which effective management is from the country, shall be the territorial tax directorate at the place of implementing the activity, respectively the management; when the foreign person implements economic activity on the territory of the country at more than one place of economic activity, shall be the territorial tax directorate at the place of the first occurred place of economic activity or at some of the territorial tax directorates at the place of implementing the activity by choice of the foreign person – in case of simultaneous occurrence of more than one place of economic activity; in case the foreign person does not exercise choice it shall be considered that it is the territorial tax directorate which first implements procedure activity for establishing his tax liabilities for the implemented activity through place of economic activity;
3. the foreign persons, acquired immovable property, who are not included in items 1, 2 or 4, shall be the territorial tax directorate at the location of the first acquired property;
4. the foreign corporate bodies for whom has occurred right or obligation for registration under material tax law, who do not dispose with an object on the territory of the country, shall be the Territorial tax directorate – Sofia."
d) para 5 shall be changed to:
"(5) The Chief tax director shall with an order determine the territorial tax directorate of para 1, item 1 for tax subjects, for whom cannot be established territorial tax directorate of registration or which are in the territorial range of more than one territorial tax directorate. The order shall be promulgated in State Gazette."
e) para 6 shall be created:
"(6) The Chief tax director can require the declaring and conceding of other data also, necessary for the tax control."
f) the previous para 4 shall become para 7 and changed to:
"(7) The commercial banks and the branches of foreign banks shall notify in 7 days term the tax directorate of registration of the tax subjects under art. 29, para 4 about the opened or the closed by them bank accounts."
g) para 8 shall be created:
"(8) (new – SG 39/05) The commercial banks and the branches of foreign banks shall concede information about the opened and the closed bank accounts of the tax subjects, not pointed out in para 7, upon motivated request by the territorial tax director. The information shall be conceded in 7 days term after receiving the request."
2. In art. 29:
a) in para 1 the word "introduced" shall be substituted by "entered";
b) in para 2:
aa) in the first sentence the words "for the local and the foreign individuals, except the persons of para 3" shall be substituted by "for the local individuals";
bb) the second sentence shall be deleted;
c) para 3 and 4 shall be changed to:
"(3) The data about the foreign individuals except the foreign individuals, entered in register BULSTAT, shall be entered in the tax register with filing of tax declaration by the order and within the terms established in the respective tax law.
(4) The data about the tax subjects except the persons of para 2 and 3 shall be entered:
1. officially according to data from register BULSTAT and data, received from the commercial banks and the branches of foreign banks about opened and closed bank accounts;
2. on the basis of declaration according to approved model, which is submitted by the person within terms and by order, defined with an order of the chief tax director promulgated in State Gazette.";
d) para 5 and 6 shall be revoked.
3. Art. 30 shall be revoked.
4. In art. 31:
a) the title shall be changed to: "Obligation for pointing out the code of BULSTAT";
b) the words "(the tax number)" shall be deleted.
5. Art. 32 shall be changed to:
"Tax address

Art. 32. (1) Tax address of the local individuals shall be their permanent address.
(2) Tax address of the foreign corporate bodies, registered trade representation in the Republic of Bulgaria shall be the address o management, entered in the Bulgarian Trade – Industrial Chamber.
(3) Tax address of the foreign persons implementing economic activity in the country, including through place of economic activity or defined base, or which effective management is from the country, shall be the address of the location of the activity, respectively of the management, entered in register BULSTAT. If the persons have not fulfilled their obligation under the Law of register BULSTAT, as tax address shall be considered the address subject to entering in the register.
(4) Tax address of the foreign persons acquired immovable property and not being within para 2 and 3 shall be the address of the location of the property, entered in register BULSTAT. If the persons have not fulfilled their obligation for registration under the Law of register BULSTAT as tax address shall be considered the address subject to entering in the register.
(5) Tax address of the insurance funds, established pursuant to art. 8 of the Code for social insurance, shall be the address of management of the fund, entered in the register of the insurance funds of the National Insurance Institute.
(6) Tax address of the persons of art. 29, para 4, out of the persons of para 2 – 5, shall be the headquarters and the address of management, entered in register BULSTAT. If the persons have not fulfilled their obligation for registration under the Law of register BULSTAT as tax address shall be considered the address, subject to entering in the register."
6. In art. 33:
a) para 1 shall be changed to:
"(1) At each change of the data in the declaration of art. 29, para 4, item 2, the registered person shall be obliged in 14 days term to notify in writing the territorial tax directorate of registration. The term shall not apply in the cases of change of the tax address.";
b) in para 2 the words "model, approved by the chief tax director" shall be substituted by "art. 29, para 4, item 2";
c) para 3 shall be revoked.
7. In art. 47:
a) new para 3 and 4 shall be created:
"(3) The handing over of messages to the tax subjects shall be implemented at their tax address. The tax subjects, except the individuals, shall be obliged to ensure at the tax address a person for receiving tax messages. The persons for receiving tax messages shall be declared in the declaration of art. 29, para 4, item 2.
(4) Messages shall be handed over to the tax subjects of art. 29, para 4, in working day from 9 am to 5 pm."
b) the previous para 3 and 4 shall become respectively para 5 and 6;
c) para 7 shall be created:
"(7) (new – SG 39/05) The messages to individuals may be handed over or sent also at their working places."
8. In art. 50 , para 1, item 2 the words "of art. 29, para 3" shall be substituted by "for registration under the Law of register BULSTAT".
9. In art. 122, item 1 the words "(tax number)" shall be deleted.
10. In art. 162, para 1, item 4 the words "the tax number" shall be deleted.
11. In art. 206, para 9, item 3 the words "the tax number" shall be substituted by "the code of BULSTAT".
12. In art. 210, para 9 the words "his tax number" shall be substituted by "his code of BULSTAT".
13. In art. 213, para 2 and para 3, item 1 the words "tax number" shall be deleted.
14. Art. 252 shall be changed to:
"Art. 252. Tax subject who does not fulfill his obligation of art. 33 within the lawfully established term shall be punished with fine for individuals or proprietary sanction for corporate bodies and sole entrepreneurs in extent from 20 to 1000 levs. Upon repeated commitment of the breach the penalty shall be fine for individuals or proprietary sanction for corporate bodies and sole entrepreneurs in extent from 40 to 2000 levs."
15. In § 1., item 1 of the additional provision:
a) in item a) the words "art. 28, para 1, items 6, 7, 9, 10 and 11" shall be substituted by "art. 28, para 1, item 5 as well as the data of the declaration of art. 29, para 4, item 2 being in the range of items b) – e)";
b) item f) shall be revoked.
16. Paragraph 5 of the transitional and concluding provisions shall be revoked.

§ 11. In the Code for social insurance (Prom. SG 110/17 Dec 1999, amend. SG 55/7 Jul 2000, amend. SG 64/4 Aug 2000, amend. SG 1/2 Jan 2001, suppl. SG 35/10 Apr 2001, amend. SG 41/26 Apr 2001, amend. SG 1/4 Jan 2002, amend. SG 10/29 Jan 2002, amend. SG 45/30 Apr 2002, amend. SG 74/30 Jul 2002, amend. SG 112/29 Nov 2002, amend. SG 119/27 Dec 2002, amend. SG 120/29 Dec 2002, amend. SG 8/28 Jan 2003, suppl. SG 42/9 May 2003, amend. SG 67/29 Jul 2003, suppl. SG 95/28 Oct 2003, amend. SG 112/23 Dec 2003, amend. SG 114/30 Dec 2003, amend. SG 12/13 Feb 2004, amend. SG 21/16 Mar 2004, suppl. SG 38/11 May 2004, amend. SG 52/18 Jun 2004, amend. SG 53/22 Jun 2004, amend. SG 69/6 Aug 2004, amend. SG 70/10 Aug 2004, amend. SG 112/23 Dec 2004, amend. SG 115/30 Dec 2004) the following changes shall be made:
1. In art. 169a, para 2, item 1 the words "BULSTAT and the tax number" shall be substituted by "and the code of BULSTAT".
2. In art. 237, item 1 and art. 305, item 1 the words "BULSTAT" and "the tax number" shall be substituted by "and the code of BULSTAT".

§ 12. In the Law of the health insurance (Prom. SG 70/19 Jun 1998, amend. SG 93/11 Aug 1998, amend. SG 153/23 Dec 1998, amend. SG 62/9 Jul 1999, amend. SG 65/20 Jul 1999, amend. SG 67/27 Jul 1999, amend. SG 69/3 Aug 1999, amend. SG 110/17 Dec 1999, amend. SG 113/28 Dec 1999, amend. SG 1/4 Jan 2000, amend. SG 64/4 Aug 2000, suppl. SG 41/26 Apr 2001, amend. SG 1/4 Jan 2002, amend. SG 54/31 May 2002, amend. SG 74/30 Jul 2002, amend. SG 107/15 Nov 2002, amend. SG 112/29 Nov 2002, amend. SG 119/27 Dec 2002, amend. SG 120/29 Dec 2002, amend. SG 8/28 Jan 2003, suppl. SG 50/30 May 2003, amend. SG 107/9 Dec 2003, suppl. SG 114/30 Dec 2003, amend. SG 28/6 Apr 2004, suppl. SG 38/11 May 2004, amend. SG 49/8 Jun 2004, amend. SG 70/10 Aug 2004, amend. SG 85/28 Sep 2004, amend. SG 111/21 Dec 2004) the following amendments shall be made:
1. In art. 88, para 2, item 1 the words "number of BULSTAT and tax number of the parties in the contract; UCN, if the party is a self insuring person" shall be substituted by "and code of BULSTAT of the parties".
2. In art. 95, para 2 , item 1 the words "code of BULSTAT and tax number – for the corporate bodies" shall be substituted by "and code of BULSTAT"

§ 13. In the Law of tourism (Prom. SG 56/7 Jun 2002, amend. SG 119/27 Dec 2002, amend. SG 120/29 Dec 2002, amend. SG 39/12 May 2004, amend. SG 28/1 Apr 2005) in art. 61, para 1 the following changes shall be made:
1. In item 1, item e) the words "and tax number" shall be deleted.
2. In item 2:
a) in item h) the words "tax number" shall be deleted.
b) in item i) the words "and tax number" shall be deleted.

§ 14. In the Law of cadastre and property register (Prom. SG 34/25 Apr 2000, amend. SG 45/30 Apr 2002, amend. SG 99/22 Oct 2002, amend. SG 36/30 Apr 2004) in art. 58c para 2 shall be revoked.

§ 15. This law shall enter into force three months after its promulgation in State Gazette except:
1. art. 7, para 1, item 18, art. 10, para 1, item 2 and § 10, 11 and 12 of the transitional and concluding provisions, which shall enter into force 9 months after the promulgation of the law in State Gazette , and
2. paragraph 14 of the transitional and concluding provisions, which shall enter into force from the day of promulgation of the law in State Gazette.
The law was passed by the 39th National Assembly on April 27, 2005 and is affixed with the official seal of the National Assembly.

Transitional and concluding provisions
TO THE TAX-INSURANCE PROCEDURE CODE
(PROM. – SG 105/05, IN FORCE FROM 01.01.2006)

§ 88. The code shall enter in force from the 1st of January 2006, except Art. 179, Para 3, Art. 183, Para 9, § 10, item 1, letter "e" and item 4, letter "c", § 11, item 1, letter "b" and § 14, item 12 of the transitional and concluding provisions which shall enter in force from the day of promulgation of the code in the State Gazette.

Transitional and concluding provisions
TO THE LAW OF THE COMMERCIAL REGISTER
(PROM. – SG 34/06, IN FORCE FROM 01.10.2006)

§ 56. This law enters in force from 1st of October 2006, except § 2 and § 3, which enter in force from the date of promulgation of the law in the State Gazette.

Transitional and concluding provisions
TO THE LAW ON AMENDMENT AND SUPPLEMENTATION OF THE LAW FOR ENCOURAGEMENT OF INVESTMENTS
(PROM. – SG 42/07, IN FORCE FROM 30.08.2007)

§ 39. The Law shall enter in force three months after its promulgation in State Gazette.

Transitional and concluding provisions
TO THE LAW ON AMENDMENT AND SUPPLEMENTATION OF THE LAW ON THE CORPORATE INCOME TAXATION
(PROM. – SG 95/09, IN FORCE FROM 01.01.2010)

§ 51. This Law shall enter into force from 1 January 2010 except § 10, 11 and 14, which shall enter into force from 1 January 2009.