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Art. 56.
- (1)
- 65 In case of offences against the provisions of this Law, the chief executive of the enterprise shall be liable to pay fines amounting to BGN 300, and when the offence recurs - BGN 600.
- (2)
- 66 In case of offences against the provisions of this Law, the enterprise shall be held liable for a material remedy amounting from BGN 300 to BGN 3,000, and when the offence recurs - from BGN 6,000 to BGN 12,000.
- (3)
- In case of failure to comply with the provisions under Articles 2, 8, 12, 39, 43, 45, and 52, and in the case of failure to issue an invoice, the enterprise shall be held liable to pay a material compensation amounting from BGN 3000 to 6000, and when the offence recurs, from BGN 6000 to 12 000.
Art. 57.
- (1)
- 67 The protocols attesting to the offence shall be produced by the tax administration and the State Agency for Internal Financial Control authorities and the penal orders shall be produced by the Minister of Finance or officers, authorised by him.
- (2)
- 68 The protocols attesting to the offence under Art. 43, par. 1 shall be produced by the President of the National Statistics Institute.
- (3)
- 69 The drawing up, issuance, appealing and execution of the penalty warrants shall be done under the provisions of the Law on Administrative Violations and Penalties.
Art. 57a.70
- (1)
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71 A certified accountant shall be penalised by a fine of up to BGN 3,000, or be deprived from the right to verify annual financial report for a term of 2 years, and in the case of particularly serious violations - for good, when:
- 72 issues a statement under Art. 54, par. 9, which does not provide a fair reflection of the accounting information which has been provided by the enterprise;
- makes public any information related to the activity of the enterprises audited, which information damages its prestige;
- fails to comply with the requirements of the national standards for auditing and verification of annual financial reports.
- (2)
- Penalties under par. 1 shall also be applied to any certified accountant who performs verification of annual financial reports without being a member of the Institute of Certified Accountants, or in violation of the prohibitions under Art. 54, par. 4.
- (3)
- 73 Any person who performs verification of an annual financial report without having acquired, or after having lost the right to do so, shall be fined from BGN 1,200 to BGN 3,600.
- (4)
- Protocols attesting to offences shall be drawn up by the Disciplinary commission, and penal orders shall be issued by the Minister of Finance.
- (5)
- 74 Penal orders for imposed fines or rescission of rights for a certain period of time can be appealed with the regional courts, and cases of deprivation from rights for good can be appealed with the Supreme Administrative Court of the Republic of Bulgaria.
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