23.07.2013

A specialized Fiscal Control Directorate within the National Revenue Agency (NRA) Central Administration will exercise effective control over the movement in the country of all goods of high fiscal risk with the exception of goods under customs regime in the Republic of Bulgaria, Deputy Minister of Finance Lyudmila Petkova announced when presenting the results of the implementation of the measures to ease the administrative pressure on the businesses, to increase revenue collection and to improve the work of the revenue agencies. She added that the new structure had been created within the framework of a concept developed that aims at preventing actual VAT thefts through fiscal control in the transportation of goods most often used in VAT fraud schemes and identified by the NRA as being of risk. Deputy Minister Petkova specified that all supplies of goods would be subjected to control (intra-Community acquisitions, intra-Community supplies, supplies in the country and those transiting through the country from one Member State to another) and any movement of such goods would be entered into a Fiscal Control electronic register within the NRA.

\"The employees of the new NRA directorate will be assigned to mobile groups and regional teams for fiscal control\", Lyudmila Petkova clarified. The fiscal control mobile groups will act mainly at the fiscal control points, organized in close proximity of the border check points with Greece and Romania. The functions of these groups include stopping of vehicles, checks of the documents accompanying the goods and placing of technical devices for vehicle control. Petkova further added that the regional fiscal control teams would exercise control in five regions and their powers would include tracing of vehicles transporting high fiscal risk goods, dismantling the technical devices for control, physical control at the point of delivery/unloading of the goods by type and quantity. The Deputy Minister explained also what \"technical devices for control\" meant - these were ordinary seals and special seals with GPS device, the GPS would allow control in real time over the movement of the goods from the moment the special seal was affixed till the unloading of the goods. 

The improvement of the single tax and social security account is also among the measures developed and discussed in the working group within the MoF with representatives of employer organizations, the trade unions, the National Association of Municipalities in Bulgaria and the revenue agencies. The proposal around which all participants united pertains to the setting up of two separate accounts within the single account - one for the principal of taxes and social insurance contributions and the other for interest accrued, the Deputy Minister of Finance announced. During the discussions the analysis of the implementation of the single account has shown that it creates problems mainly to companies that are temporarily in financial difficulties and cannot pay all their liabilities within the statutory time limit, Petkova specified. \"Thus the existing at the moment sequence of payment of principal, interest and costs in the coercive enforcement will be introduced also in voluntary performance\", she clarified. The Deputy Minister of Finance added that the payment of the principal ceased interest accrual and did not create a new liability. \"This would enable companies to pay their liabilities more easily and would improve public receivables collection\", Lyudmila Petkova stated.

 You can see the presentation of Deputy Minister Lyudmila Petkova here.