Handbuch China

FiFo Ost

Art. 138.135

A person who is not registered under this Law, issuing a tax invoice, a tax debit notice or a tax credit notice, shall be punished with a fine for natural persons who are not traders, or pecuniary penalty for legal entities and sole proprietors, equal to the double amount of the tax specified in the document but not less than BGN 200.


 
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