Quick Answer The Corporate Income Tax Act (CITA) in Bulgaria regulates corporate taxation, including the 10% corporate income tax rate, tax base calculation, tax adjustments, advance payments, and annual filing obligations. It applies to Bulgarian companies and foreign entities with permanent establishments in Bulgaria. Compliance requires accurate accounting records, timely advance tax payments, and annual tax return submission by 30 June. What Is the Corporate Income Tax Act (CITA) in Bulgaria? […]
