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Forum » Categories » Forum » Webinar on Bulgarian Accountancy - June 15, 2011
Webinar on Bulgarian Accountancy - June 15, 2011
HR_SpecialistDate: Thursday, 09-06-2011, 8:49 AM | Message # 1
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This is explanation of the few main acts and laws we are going to look at during the webinar. (Up to now, nobody has registered for participation, just asking people appear).
Here is the stuff (as we are going to discuss only the Bulgarian accounting legislation, not stuff like International Accounting Standards):
1. Taxation of the firms in Bulgaria; comparison between taxations of freelancers, sole traders and companies. The possibility for deductions of the before-tax profit (if such☺): Commercial Act, Commercial Register Act, Personal Income Tax Act, Corporate Income Tax Act, Tax and Social Security Procedure Code;
2. Social insurance of the Bulgarian firms’ employees; taking care of employees and how the legislation facilitates and encourages good working environment: Labour Code, Social Security Code, Personal Income Tax Act, Law on the State Public Insurance Budget, Law on the National Health Fund Budget;
4. Amortisation (intangible assets) and depreciation of some assets- their meaning towards financial results; stability and risks for the firm: Accountancy Act, National Accounting Standard 4, National Accounting Standard 16, Corporate Income Tax Act;
6. Payment, widespread methods of payment in Bulgaria; limitations: Law on Payment Services and Payment System, Ordinance No.3 on the Terms and Procedure for the Execution of Payment Transactions and Use of Payment
Instruments, The Law on Limitation of Cash Payment
Note: the translation of some titles of laws and acts (actually, no difference between "law" and "act" in Bulgarian, as only one word is used and the usage of the two English words depends on the translators' style) may not be real, as most of them are translated right now.
The 3 other items missed here will be added later: 3., 5., 7. View the programme, please (on the main page of the website).
 
HR_SpecialistDate: Friday, 10-06-2011, 8:33 AM | Message # 2
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3. VAT: The Law on VAT, the Tax and Social Security Procedure Code.
5. Resoures and materials - the Accountancy Act, National Accounting Standard 2, International Accounting Standard 2.
7. Affiliation: The Accountancy Act, National Accounting Standards 24, International Accounting Standard 24.
Submission of Financial Statements: Accountancy Act, National Accounting Standard 1, International Accounting Standard 1.
 
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