Commission on Remission of Uncollectable Debts to the State

The Commission on Remission of Uncollectable Debts to the State assists the President of the Republic of Bulgaria in the exercise of his powers under Art. 98, item 12 of the Constitution on the remissions of uncollectable debts to the state. This is the exclusive power of the President and cannot be delegated to others.

Article 162 of the Tax Procedure Code (TIPC) lists the public state and municipal claims to be remitted by the President. The category of state revenue includes fees collected under the Stamp Duty Act, and other duties that come to state budget revenue. Claims must be due and payable.

In each case of a request for a waiver, checks are done of circumstances surrounding the origin of the debt, as well as the family, financial and property status and health of the debtor and his family and household, to clarify the collection of the debt. The Commission operates on the basis of Decree by the President of the rules for its operation and, separately, by its decision Commission has also adopted Internal Rules of Operation. These describe the overall stages of the procedure - from the date of the request, the study of the relevant facts and circumstances, expressing reasoned opinions by institutions depending on the type of debts for which a waiver is sought, and an expression of the opinion the Commission, which is proposed to the President.

The applicants are notified in writing of the President’s decision.