The National Assembly adopted at second reading amendments to the Corporate Income Tax Act.

Parliament has decided that 10% should be the tax on social expenditure provided in kind to employees and persons employed under a management and control contract.

Such costs are those for food vouchers.

3% will be the tax on expenses in kind, related to own, leased or provided for use assets, provided for personal use or related to the use of staff, by employees, employees and persons employed under management and control contracts, as well as by persons engaged in personal labor.

The transitional and final provisions of the bill propose changes to other laws.

Under the Local Taxes and Fees Act, it is proposed to abolish fees for nurseries and kindergartens and to make the use of these kindergartens free of charge for parents.

The purpose of the proposal is to relieve the parents of children in nurseries and kindergartens.

In connection with the proposed amendments to the Local Education Act, amendments to the Preschool and School Education Act and the Health Act are also proposed.

The deputies rejected the proposal of Desislava Taneva from GERB between the first and second reading in connection with the conditions for assignment of the corporate tax, BNR notes.

Parliament meets in extraordinary session on Tuesday

kindergartens

legal changes