The Bulgarian National Revenue Agency announced that persons who have been fined for administrative violations of the tax legislation will be able to pay only 80% of the amount of the imposed fine. This is allowed only when the person pays the fine within 14 days of the imposition of the fine. The measure is aimed at encouraging fast and timely payment of fines and to reduce pressure on tax collectors.
The newly adopted rule is applicable retroactively as of 23 December 2021. Thus, a person could pay only 80% of the amount of the fine, if the fine is imposed after 22 December 2021, as well as if the fines was imposed before 22 December 2021, if 14 days have not elapsed from day of the imposition of the fine.
The full text of the announcement, published on 29 December 2021, is available here (in Bulgarian only).