Exemption for the public benefit organizations from the obligation to declare donations received under the Local taxes and fees

On 10th November 2014 the Ministry of finances published on its web-site in section “Projects and regulations” proposal of amendments to the VAT law. In paragraph 46 of the draft project there is a proposal for other changes to the Law on Local Taxes and Fees (LLTF).
The proposal specifically regulates the release of non-profit public benefit organizations registered in the Central Register of the obligation to submit declarations of received and granted donations. The proposal of amendments to Law on Local Taxes and Fees is following:

In art. 49 a new para. 4:
“(4) A declaration under para. 3 is not filed in the cases of art. 44, para. 5 and 6 and Art. 48, para. 1, p. 5, 6, 8 and 9, as well as donations received and granted by non-profit organizations registered in the Central Register of Legal Entities as a non-profit public benefit organizations. “

The amendment to the Law on Local Taxes and Fees is a result of the efforts of Bulgarian Center For Not-For-Profit Law and Bulgarian Donor Forum to show the necessity of exemption from this obligation. The campaign was supported by many non-governmental organizations like Evrika Foundation, Trust for social achievement, National Network for Children, Bulgarian Charities Aid Foundation, Workshop for Civic Initiatives Foundation, BulgarianRred Cross, Tulip Foundation, I Want a Baby Foundation, Foundation Blagotvoritel, Bulgarian Fund for Women, Maria’s World Foundation.