The Procedural Legislation Division performs the following main functions:

• Prepares instructions, opinions and answers to written enquiries on the application of tax legislation, restriction of payments in cash and relations with companies registered in preferential tax regime jurisdictions and prepares opinions on draft guidelines on the application of tax legislation prepared by the National Revenue Agency and the Customs Agency;
• Prepares draft framework positions of the Republic of Bulgaria on draft European legislation in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
• Prepares opinions and draft positions on working documents for the meetings of the working groups and committees of the European Commission and the Council of the European Union in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
• Participates in the preparation of opinions and draft positions for the meetings of the Economic and Financial Affairs Council of the EU (ECOFIN) in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
• Participates in the meetings of the working groups and committees of the European Commission and the Council of the European Union in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
• Prepares materials and participates in the meetings of the Council on European Affairs in the field of administrative cooperation and exchange of information for tax purposes, and coordinates the work of Working Party 10 on Tax Policy;
• Prepares materials and participates in the meetings of the Council on European Affairs in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes, and coordinates the work of Working Party 10 on Tax Policy and Working Party 27 on Accounting and Independent Financial Audit;
• Participates in the process of transposing European legislation into national legislation in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
• Notifies of national legislation implementing the requirements of the European Union in the electronic system of the European Commission for notification of national implementing measures on taxes, accounting and administrative cooperation in the field of taxation;
• Prepares draft positions and provides information and documents in connection with the information and pre-litigation phase of procedures opened by the European Commission for non-compliance with European Union law, as well as proposals for changes in tax and legislation related to the limitation of cash payments and to companies registered in jurisdictions with a preferential tax regime to remedy discrepancies;
• Participates in the process of drafting positions of the Republic of Bulgaria in cases brought before the Court of Justice of the European Union and in preliminary rulings before the court in the field of administrative cooperation and exchange of information for tax purposes;
• Monitors the compliance of national tax legislation with the rulings of the Court of Justice of the European Union and draws up proposals for changes in case of non-compliance;
• Prepares draft positions and provides information and documents in connection with the information and pre-litigation phase of procedures opened by the European Commission for non-compliance with European Union law, as well as proposals for changes in tax and accounting legislation to remedy discrepancies;
• Participates in the process of drafting positions of the Republic of Bulgaria in cases brought before the Court of Justice of the European Union and in preliminary rulings before the court in the field of taxes, accounting, administrative cooperation and exchange of information for tax purposes;
• Participates in OECD working groups, committees and fora meetings in the field of taxes, administrative cooperation and exchange of information for tax purposes;
• Prepares opinions and positions on working documents for OECD working groups and committees;
• Participates in drafting international treaties in the field of international taxation at OECD level;
• Participates in the process of introducing relevant changes in the Bulgarian legislation in accordance with the international treaties in the field of international taxation at OECD level;
• Coordinates and participates in the coordination of draft permits or refusals of deferral, rescheduling of public liabilities as well as draft prior consent for the reduction, deferral and/or rescheduling of public liabilities provided for in a resolution plan or in an out-of-court settlement in insolvency proceedings;
• Assists the Minister in the exercise of his/her powers under the Duty-Free Trade Act;
• Prepares draft legislation in the field of regulation of gambling and gambling activities in accordance with the current legislation;
• Coordinates and participates in the drafting of orders and other documents regarding procedural tax legislation;
• Coordinates and participates in the coordination of draft tariffs for state fees;
• Coordinates the development and participates in the coordination of draft agreements for automatic exchange of information, agreements to avoid double taxation, as well as other international treaties in the field of administrative cooperation and exchange of information for tax purposes;
• Participates in the coordination of draft international agreements on tax issues;
• Coordinates the development and participates in the coordination of drafts of normative acts and other acts related to the activity of revenue agencies, including the implementation of Council Regulation (EU) No. 833/2014 of July 31, 2014 on restrictive measures in view of the actions of Russia, destabilizing the situation in Ukraine (OJ, L/1, 229 of 31 July 2014), hereinafter referred to as "Council Regulation (EU) No. 833/2014", and Regulation (EU) No. 269/2014 of Council of March 17, 2014 on restrictive measures regarding actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ, L/6 of March 17, 2014), hereinafter referred to as "Regulation (EU) No. 269 /2014";
• If necessary, prepares and agrees draft decisions of the Council of Ministers for the granting of a derogation under Art. 5c, paragraph 1, letter "a", in the tax part, of Council Regulation (EU) No. 833/2014 and of the derogation under Art. 4, paragraph 1, letter "a", in the tax part, of Regulation (EU) No. 269/2014.