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Value Added Tax Act - Bulgaria - United Nations
unpan1.un.orgVALUE ADDED TAX ACT Promulgated State Gazette No. 90/22.10.1993 Amended SG No. 57/1995; 16 & 56/1996 Part I GENERAL PROVISIONS Article 1 This Act shall regulate the taxation of transactions with goods and services. Article 2 For the purposes of this Act "transaction" shall mean the transfer of rights on goods or