Transitional and concluding Provisions

§ 36.

The four-month period under Art. 77 shall apply to the refundable tax relevant to the tax periods after 1 January 2001.

§ 37.

 

(1)

The repeal of Art. 14, par. 1, item 6 shall become effective as from 1 January 2002. The provisions of Arts. 91d, 91e, 91f, 91g, 91h and 91I shall become effective as from 1 January 2002.

(2)

In § 19 of the Transitional and Concluding Provisions of the Amending Law to the Personal Income Tax Law (Promulgated, SG No. 111/1999) the words "except for § 16, item 4, letter (a) and item 25 relevant to the provisions of Arts. 91d, 91e, 91f, 91g, 91h and 91I becoming effective as from 1 January 2001" shall be deleted.

§ 38.

The Law shall become effective as from 1 January 2001.

This Law was passed by the 38th National Assembly on 30 November 2000 and the official stamp of the National Assembly was affixed hereto.

President of the National Assembly: Yordan Sokolov