Articles

The organization of accounting reporting in enterprises – a prerequisite for the honest and true compilation of its reports and a set of management reports

12.02.2024 ADA SOFT

I have been thinking about this article for a long time. I wish I was properly understood, especially by people who think that a company’s chart of accounts is a…

Non-taxable incomes, which are included in the reference under Art. 73 para. 6 and in the Official Note

03.02.2023 Bilbileva

Table Only the non-taxable part is included – for 2022 up to BGN 200 per month. Table From the Labor Code: Art. 200. Property liability of the employer in case of…

Incomes that do not have to be indicated by employers in the reference under Art. 73, Para. 6 of the Income Tax Act for 2022.

03.02.2023 Bilbileva

Regardless of the form of payment (in cash or in kind), the reference does not indicate data on incomes that are exempt from taxation on the basis of Art. 24,…

Income, expenses from donations, aid. SES reporting. Refunds related to donations (donor programs)

09.01.2023 ADA SOFT

Funds related to donations in the budget are considered in multiple VATs, each of them bringing partial clarity to a certain case, which was sometimes considered in previous regulations, and…

Questions and Answers Section

08.12.2022 Bilbileva

In what period can compensation under Art. 222 para. 1 be presented to the employer upon termination of the employment relationship under Art. 328, paragraph 1 item 2 of the…

Directory of reporting objects – the information has been updated with essential instructions as of 2022

23.11.2022 Bilbileva

Accounts Reporting entity or transaction type Provisions of the Ministry of Finance related to accountability Gr. 191; Reporting of assets acquired on the basis of leasing contracts; VAT 20/2004 item…

Steps and peculiarities in the annual taxation of incomes under labor relations by employers

23.11.2022 Bilbileva

Somehow imperceptibly we approached the end of this year as well. The month of December is particularly interesting for employers and there are many challenges before them. In full force,…

Accounting of material stocks in budgetary organizations

14.11.2022 Bilbileva

The accounting of material stocks in the budget sector is carried out according to NSS2 /2002 and the instructions of the State Treasury Directorate of the Ministry of Finance. The…

Working on extra labor

08.11.2022 Bilbileva

In practice, more and more often we have to deal with labor law cases of employees working on additional work. The reasons for this may be long-term absences of various…

DMA in the budget sector

19.10.2022 Bilbileva

Accounting of fixed tangible assets in budgetary organizations Definition The accounting of fixed tangible assets in budget enterprises is carried out on the basis of NSS 16/2002 and the instructions…

Methodology of reconciliation of accounts and paragraphs using PP Equa _ JUSTIFICATION OF DIFFERENCES BETWEEN CHARGES AND PAYMENTS

29.09.2022 Bilbileva

1. Principles of justifying differences between accruals and payments Some experts deny the analogy between Cash Statement and Cash Flow Statement because of the differences that exist between the two…

Methodological guidelines for the consolidation of financial statements of a group of enterprises

28.09.2022 Bilbileva

The obligation to prepare consolidated financial statements arises according to the Accounting Act Section IV Consolidated Financial Statements. Art. 31 determines that a consolidated financial statement is drawn up by…

Financial Management and Control Systems (FMCS)

29.08.2022 Bilbileva

The financial management and control system is extremely important for every enterprise, regardless of the economic field in which it operates. It gives certainty that the enterprise will achieve the…

Preparation of reporting forms from turnover list

25.08.2022 Bilbileva

The turnover sheet systematizes the balances and turnovers of Assets, Liabilities, Capital, Income and Expenses in separate accounts for a certain period. Some colleagues believe that it is not necessary…

Checking the completeness of purchases

10.08.2022 Bilbileva

For some time now, on the website of the National Revenue Agency, any company can receive a report on the purchases it made in a certain month, which is prepared…

The organization of accounting reporting in enterprises – a prerequisite for the honest and true compilation of its reports and a set of management reports

Non-taxable incomes, which are included in the reference under Art. 73 para. 6 and in the Official Note

Incomes that do not have to be indicated by employers in the reference under Art. 73, Para. 6 of the Income Tax Act for 2022.

Income, expenses from donations, aid. SES reporting. Refunds related to donations (donor programs)

Questions and Answers Section

Directory of reporting objects – the information has been updated with essential instructions as of 2022

Steps and peculiarities in the annual taxation of incomes under labor relations by employers

Accounting of material stocks in budgetary organizations

Working on extra labor

DMA in the budget sector

Methodology of reconciliation of accounts and paragraphs using PP Equa _ JUSTIFICATION OF DIFFERENCES BETWEEN CHARGES AND PAYMENTS

Methodological guidelines for the consolidation of financial statements of a group of enterprises

Financial Management and Control Systems (FMCS)

Preparation of reporting forms from turnover list

Checking the completeness of purchases

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