Банкеръ Weekly



Regulation N4/1999 on the registration of commercial sales, which was issued by the Minister of Finance and became famous three years ago, may be canceled in the way it already happened with Regulation N5 of the same ministry. In 2000, Regulation N5 became the first document of the finance ministry to be canceled because of offending the rights of the taxpayers. Now the same may happen with Regulation N4. On November 12, the Supreme Administrative Court initiated legal proceedings by request of Ilia Stefanov and Nikolay Runevski against some texts of Regulation N4. The two men attacked art. 2, paragraph 3, item 1, and paragraph 7 of the regulation which obliged even sellers on outdoor stands to install fiscal devices.According to art. 2, paragraph 3, the obligation for registration of every single sale by issuing a voucher from a fiscal device does not refer to certain categories of people. Item 1 of paragraph 3 explains that these are auditors, lawyers, architects. According to paragraph 7 of art. 2 of the regulation, these individuals register every sale they make with a paper voucher.The authors of the request claim that these regulations contradict the Natural Persons Income Taxation Act, under which there is only one way to issue vouchers - by fiscal devices.The case is to be considered by a 5-member committee of the Supreme Administrative Court on December 6. If the court grants the filed request, the groups mentioned above will be allowed not to use cash registers.Only two weeks ago (on November 4) did the Supreme Administrative Court cancel a few other texts of the same regulation. It eliminated art. 14, paragraph 3, art. 36, paragraph 1, and art. 38, which stipulated that only companies approved by the Ministry of Finance be able to repair cash registers.

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