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- (1)
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130 A registered person under this Law, who fails to serve a tax return or serves the tax return beyond the prescribed time limits or states in the tax return untrue data and circumstances leading to increase of the amount of the tax credit, shall be punished as follows:
- A fine of BGN 250 to 2,500 - for natural persons who are not traders;
- A pecuniary penalty in the amount under item 1 - for legal entities and sole proprietors.
- (2)
- 131 A repeated violation under par. 1 shall be punished with a fine or pecuniary penalty of BGN 500 to 5,000.
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