Bulgaria to Amend Return Filing Requirements

On 16 September 2016, Bulgaria's Ministry of Finance published draft amendments to the corporate and individual income tax return filing requirements. The main changes include:

• Requiring the electronic filing of both corporate and individual income tax returns; 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 authority.

Subject t…