The Bulgarian National Revenue Agency (NRA) announced that where a fine or sanction has been imposed by the NRA, violators will have the opportunity to reduce the amount by 20% if paid within 14 days of being served the penal decree. This is provided by a new provision in the Law on Administrative Violations and Penalties that entered into force on 23 December 2021. The 20% reduction is provided to persons that do not want to appeal the fine or sanction imposed by the NRA and requires the submission of an application to the NRA.
Source Orbitax
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