Bulgaria introduces a unified tax account for the taxpayers from January 1st, 2013

From the beginning of 2013 every taxpayer will have a unified tax account which will show all his payments and liabilities. The main advantage of the account is considered to be the single payment instruction that will be used for paying all the tax and social security liabilities for the month. The main fear associated with it is that there are many unidentified liabilities in the information system of the NRA which cannot be liquidated before the new system begins for the lack of time. Another issue of concern about the functioning of the new unified tax account is that by default any payment will settle the oldest liability which may no longer be due by prescription.

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