On 16 September 2016, Bulgaria's Ministry of Finance published draft amendments to the corporate and individual income tax return filing requirements. The main changes include:
- Requiring the electronic filing of both corporate and individual income tax returns; and
- Allowing both corporate and individual taxpayers to file an amended return by 30 September of the year in which the initial return was filed, without needing to submit a written correction request to the tax authority.
Subject t…