Bulgaria's National Revenue Agency has published a notice on the measures taken in response to the COVID-19 pandemic. This includes clarification on the advance corporate tax installment requirements in light of the tax return deadline extension to 30 June 2020.
The notice provides that if the tax return is completed and filed by 15 April, then the advance installments are based on that return. If the tax return is not completed by 15 April, taxpayers are still required to complete by that …