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FiFo Ost

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accountancy law

Art. 142.136

A taxable person who indicates assets as available in a registration list under this Law and deducts or refunds the tax due under Arts. 68 and 69 and these assets prove to be missing in a subsequent period and the taxable person cannot prove the way of having disposed with them, shall be punished as follows:

  1. A fine equal to the double amount of the tax deducted or refunded under Arts. 68 or 70 but not less than BGN 500 and not more than BGN 2 500 - for natural persons who are not traders;
  2. A pecuniary penalty in the amount under item 1 - for legal entities and sole proprietors.
 
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