Taxes for the previous calendar / tax year individuals submit an annual tax return in which they ar

Taxes for the previous calendar / tax year individuals submit an annual tax return in which they are required to identify and consequently pay tax on income. One of the main income in the year the income from employment provootnosheniya.
Except: choice clothing 1. Values of: - free food and / or supplements thereto, provided in kind by the Labour choice clothing Code; - Free preventive food and antidotes choice clothing provided in kind under other laws; - Free food provided in kind: the ship's crews - in operation, the fishermen - the days of catch and divers - and in the days dives on duty personnel working 12-hour shifts in medical institutions , operating choice clothing teams, emergency medical services and teams to blood; - Free food provided to military and civilian personnel; - Ration allowance paid under the Civil Aviation Act, the Law on Execution of Sentences and Detention Act, the State Agency "National Security", the Law on Defence and Armed Forces of the Republic choice clothing of Bulgaria and the amounts under the Ministry choice clothing of Interior work; - Food vouchers received in the amount and under the Law on Corporate Income Tax; 2. Value of the special workwear and personal protective equipment to be provided in kind under the terms and conditions set out in the legislation; 3. Value of the work uniforms and formal attire provided in the terms and conditions set out in the legislation; 4. Chattels and equipment, provided under the Ministry of Interior, the Defence and Armed Forces of the Republic of Bulgaria and the State Agency "National Security"; 5. Values of: - travel choice clothing and accommodation expenses, where documented under applicable law; - Per diem expenses, but not more than twice the amount specified choice clothing in the legislation; 6. Additional costs for food, to be paid in lieu of per diem expenses choice clothing of employees in the Motor transport services and rail in dining in mobile post offices in the mobile security and other similar activities where professional work is performed while traveling to another city or object - to twice the specified in the instrument minimum amount of additional costs; 7. Compensatory amounts under the Defence and Armed Forces of the Republic of Bulgaria, under the Ministry of Interior and the State Agency "National Security"; 8. Compensation under the Labor Code, the benefits under the Defense and Armed Forces of the Republic choice clothing of Bulgaria, under the Ministry of Internal Affairs, the State Agency "National Security" in the Judiciary Act and benefits under the Civil Service choice clothing ; 9. Social costs for the employer, charged choice clothing under the Law on Corporate Income Tax, and the cost of transport from residence to place of work for the employer who are not subject to the Law on Corporate Income Tax; 10. Lump-sum benefits for treatment provided by the employer at the expense of social spending - to the cost of treatment; 11. The value of grants, provided by the employer at the expense of social costs: birth, marriage or death of a family member - a total of up to 2400 lev; 12. The employer choice clothing has made social costs 60 lev per month for each insured person for contributions / premiums for supplementary voluntary insurance, choice clothing voluntary health insurance and / or "Life" reported by companies and agencies, whether transact business; 13. Incurred by employer insurance costs, defined as mandatory by statutory instrument; 14. Compensation and benefits in part the Social Security Code; 15. The cash and prizes received under and pursuant to a statutory instrument; 16. The cash in the Defence and Armed Forces of the Republic of Bulgaria, under the Ministry of Interior and the State Agency "National Security".
Employment are: - relationships with employees under the Labor Code; - Relationships with government officials and the legal relations choice clothing between choice clothing the Minister of Defense and Minister of Interior or their authorized choice clothing officials on the one hand, and the employees in the relevant ministries on the other; - Relationships with members of the Supreme Judicial Council, the Chief Inspector and the Inspectorate to the Supreme Judicial Council, judges, prosecutors