Bulgaria Approves Electronic and Amended Return Filing Requirements

On 23 November 2016, the Bulgarian parliament approved amendments to the corporate and individual income tax return filing requirements. The changes include:

• Requiring the electronic filing of corporate tax returns (proposed electronic filing requirement for individuals was removed); and
• Allowing both corporate and individual taxpayers to file an amended return by 30 September of the year in which the initial return was filed without needing to submit a written correction request to the tax …