Freelancers will be able to avoid paying income tax. For the first time, MPs will pay 10% for the "unreported" money. In a matter of hours, the deputies adopted important changes that will save time, nerves and money for various categories taxpayers next year.
Since 2015 car buyers they will register them only at the traffic police and they will not have to line up and fill out documents in the municipality, as is the case at the moment. This was announced by the head of the budget committee, Menda Stoyanova, who summarized the news voted on in recent days. Correction in The Law on Local Taxes and Fees foresees that in the future, the traffic police will ex officio submit the data to the local administrations, which must register the change in the ownership of the car and calculate the tax. "From there, all changes will be transmitted electronically to the relevant administration, which will determine the amount of the tax, if it is a new vehicle, and communicate it to the taxpayer," explained Stoyanova. She emphasized that in the municipal registers there are many duplicate vehicles that are registered to several owners, which means that the database is incorrect.
From January 1, it becomes possible annual tax returns to be submitted online without the need for an electronic signature - with a personal identification code (PIC) that anyone can get from the tax office. The PIK is free, unlike the e-signature. It will also be possible to submit declarations for local taxes and fees to the municipalities. "We adopted a very serious change in the Tax Insurance Procedural Code, with which we introduce a wider use of the so-called PEAK. Every citizen can get it from the tax administration in the place where he lives, and with this PIK, the citizen will be able to submit his declarations without the need to produce an electronic signature and incur costs for this. He can also check his tax account in NAA, to see his duties. At the next stage, with this PIK, he will be able to make payments electronically," explained Menda Stoyanova.
And at the moment, nearly 140,000 individuals have been issued a PIK, regularly using the code to check their employment contracts and transferred insurances. An application for obtaining a PIK can be made at any office of NAA, but its receipt is at an office at the place of residence. The application form is available on the website of The National Revenue Agency.
Now submitting declarations online is possible only with an electronic signature, which is paid and complicated to install. This also explains why, of all returns in 2014, only 14% were submitted online.
Another important change affects taxpayers who have income from civil contracts, fees or rents. In the future, they will be able to choose whether to withhold income tax during the last three months of the year, or to import it afterwards. Currently, the law is such that for October-December, employers do not withhold advance tax for the paid royalties, royalties and sums under a civil contract, and then taxpayers themselves must calculate and pay the tax for these three months. I.e. non-salary income for the period October-December and the tax on it will have to be declared by taxpayers at the beginning of 2015 with the submission of tax return. But with the adopted changes, the "free professions" will now have a choice - whether the employer withholds tax from them in the last quarter of 2015, or whether they take their entire wages, and at the beginning of 2016. to calculate the due taxes themselves and pay them. If they want the employer to withhold the taxes them in October-December, they will have to declare it in writing in accounting.
Finally, it is introduced surcharge tax, which MPs receive in addition to their salaries. We are talking about the so-called unreported money, with which people's representatives hire associates, offices, buy bouquets and souvenirs, etc. For years, members of parliament have been criticized for spending this money without accounting for expenses and, more importantly, without paying tax. From the New Year, unreported income will now be subject to 10% tax. The revenues will go into the state budget.