Yearly Tax Return – Deadline under the Act on Corporate Taxation

Bulgaria: Deadline for the submission of the yearly profit tax return prolonged for good

As a measure to support the economy, in the course of the COVID crisis the deadline for submitting the annual tax return under the Corporate Tax Act was extended from the original March 31 to June 30 of the following year. The same applies to the deadline for disclosing the annual financial statements in the Commercial Register. Here, the final deadline is no longer June 30, but September 30. However, the amendments were implemented in such a way that the wording chosen by the legislator does not indicate any limitation of their application to the period of Covid-19 circumstances. Since they have proven workable in practice, the new deadlines will presumably remain permanently.

Source: Corporate Income Tax Act (Bulgarian CIT Act)