Citation Table - · PDF fileBulgaria Accountancy Act Art 42(1) ... agreement shall be agreed...

Jurisdiction Governing Law URL Governed

Institution

Record / ActionRetention

Retention Trigger Note

Bulgaria Accountancy Act Art 42(1) http://www.investbulgaria.

com/BulgarianAccountanc

yAct.php

Enterprises Payrolls

50

not stated



yAct.php

Enterprises Accounting ledgers and financial

statements 10

not stated



yAct.php

Enterprises Documents for tax control

5

after the expiration of the statute

of limitation for retiring the public

debt



yAct.php

Enterprises Documents for financial audituntil the

execution of

the internal

audit and audit

by the National

Audit Office

not stated



yAct.php

Enterprises All other accounting information

carriers 3

not stated



yAct.php

Enterprises free access must be ensured to

statements and reports

published in the Internet

3

following the date of their

publication



yAct.php

Enterprises shall provide information on the

location where their statements

and reports are publishedN/A

N/A

Citation Table - Bulgaria

http://www.investbulgaria.com/BulgarianAccountancyAct.php






















Institution






yAct.php

Enterprises accounting document may be an

electronic document provided

the requirements of this Act and

those of the Electronic Document

and Electronic Signature Act have

been met

N/A

N/A



yAct.php

Enterprises After the accounting information

has been recorded / transferred/

from paper onto a magnetic,

optical or other technical carrier

ensuring its reliable retrieval, the

paper carrier may be destroyed

N/A

N/A

Bulgaria Commercial Law Art 29(3) http://www.investbulgaria.

com/BulgarianCommercial

Law.php

merchant using a

procurator or

agent

breach of the obligations by

agent in effecting commercial

transactions on their own behalf5

from the date the transaction was

effected



Law.php

merchant and

terminated sales

representative

restrictions on the activities of a

sales representative subsequent

to the termination of the

agreement shall be agreed upon

in writing

3

following the termination of the

contract



Law.php

partners entering

transactions

without other

parners consent

right to an action for damages

3

after the commitment of the said

acts when the partners have no

knowledge of them.







http://www.investbulgaria.com/BulgarianCommercialLaw.php










Institution






Law.php

partners right of action against a partner

for obligations of the partnership

shall expire

5

from the date on which the

dissolution of the partnership



Law.php

merchant shall keep accounts recording the

movements of its enterprise's

property and shall be recorded in

chronological order

Not stated

N/A

Bulgaria Corporate Income Tax Act Art 37(1) http://www.investbulgaria.

com/BulgarianCorporateIn

comeTaxAct.php

taxpayers Any income and expenses from

subsequent valuations of claims

unrecognized shall be recognized

for tax purposes in the year in

which one of the following

circumstances occurs by the

lapse of the prescription of the

claim

5

after the time the said claim

became exigible

Bulgaria Labor Code Art 136a http://www.investbulgaria.

com/BulgarianLaborCode.p

hp

employer shall be obliged to keep a special

book for recording the extension

and the compensation of the

working hours, respectively

Not stated

N/A

Bulgaria Labor Code Art 226 http://www.investbulgaria.

com/BulgarianLaborCode.p

hp

employer shall be liable to the work for

wrongful dentention of the

workers work book

termination of

employment

termination of employment

Bulgaria Ordinance for Worker Protection Art

4(2)

http://www.investbulgaria.

com/OrdinanceOnProtecti

onofWorkers.php

employer must perform a risk assessment

the type, degree and duration of

the exposure of workers to

biological agents

Not stated

N/A







http://www.investbulgaria.com/BulgarianCorporateIncomeTaxAct.php



http://www.investbulgaria.com/BulgarianLaborCode.php






http://www.investbulgaria.com/OrdinanceOnProtectionofWorkers.php




Institution




Bulgaria Measures Against Money Laundering

Act Art 8

http://www.investbulgaria.

com/MeasuresAgainstMon

eyLaunderingAct.php

Wholesale traders documents and data about

clients and about transactions or

deals 5

following their completion

Bulgaria Bar Act Art 47 http://solicitorbulgaria.co

m/index.php/bulgarian-bar-

act-part-1

Attorneys-at-law papers in relation to files in which

they have acted as mandataries

or defence counsels5

from their termination

Bulgaria Obligations and Contracts Act Art 32 http://solicitorbulgaria.co

m/index.php/bulgarian-

obligations-and-contracts-

act

by a party in whose

interest the law

allows such

invalidation of a

contract based on

lack of capacity

right to claim invalidation of a

contract

3

on the date when the person

came of age, the judicial disability

was lifted, the mistake or fraud

was discovered or the threat

ceased, and for all other cases -

from the date of conclusion of the

contract




act

person ordering

the work under a

contract of

manufacture

rights shall be extinguished by

limitationchattels - 6

months;

contruction - 5

from the date on which the claim

is executable




act

all parties All claims for which the law does

not provide for another time

period shall be extinguished upon

the expiration

5


is executable

http://www.investbulgaria.com/MeasuresAgainstMoneyLaunderingAct.php



http://solicitorbulgaria.com/index.php/bulgarian-bar-act-part-1



http://solicitorbulgaria.com/index.php/bulgarian-obligations-and-contracts-act













Institution







act

all parties The following obligations shall be

extinguished: a) Labour

remuneration claims; Claims

arising from damages and

liquidated damages from non

performed contracts; Claims for

rent, interest and other periodic

payments.

3


is executable




act

all parties If the claim has been established

by a court ruling, the new

limitation period shall always be5

not stated

Bulgaria Regulations for Application of the Value

Added Tax Act Art 78

http://solicitorbulgaria.co


regulations-for-application-

of-the-value-added-tax-act

Registered persons Invoices and Advicesenvisaged for

the storage and

reporting of

documents in

the

Accountancy

Act

Bulgaria Value Added Tax Act Art 121 http://solicitorbulgaria.co


value-added-tax-act-part-1

Any taxable person tax documents issued by or on

behalf of the said person, as well

as of all tax documents received

thereby

5

after the expiry of the prescription

period for extinguishment of the

public liability which such

documents certify









http://solicitorbulgaria.com/index.php/bulgarian-regulations-for-application-of-the-value-added-tax-act




http://solicitorbulgaria.com/index.php/bulgarian-value-added-tax-act-part-1




Institution




Bulgaria Value Added Tax Act Art 122 http://solicitorbulgaria.co


value-added-tax-act-part-1

taxable person stores invoices issued or received

thereby by an electronic means,

and when the place of storage is

in another Member State, the

said person shall be obligated to

ensure the competent revenue

authorities access by electronic

means to the data stored

N/A

N/A

Bulgaria Customs Act Art 84 http://solicitorbulgaria.co


customs-act-part-1

Any person

involved directly or

indirectly in

activities of

importation,

exportation and

transit operations

of goods

the entire documentation on the

specific operations, regardless of

the type of the carrier media

used

5

end of the calendar year during

which the goods were released



customs-act-part-2

Any person

involved directly or

indirectly in

activities of

importation,

exportation and

transit operations

of goods

Local goods which, having been

exported from the customs

territory of Bulgaria, are returned

to that territory at the request of

the person concerned, be

granted exemption from import

customs duties

3




http://solicitorbulgaria.com/index.php/bulgarian-customs-act-part-1







Institution






customs-act-part-2

Customs

authorities

right to collect customs duties

shall be deemed extinct

5

as of January 1st of the year

subsequent to the year in which

the customs debts and the other

public state receivables occurred

established by a warrant for

enforced collection

Bulgaria Administrative Procedure Code Art 285 http://www.cadastre.bg/n

ode/7941

all parties the executive ground shall not be

implemented 5

since its entering into force

Bulgaria Act on Protection of Competition Art 46 http://scf.cpc.bg/uploads/

data/ZZK/Serbian%20Law

%20on%20Protection%20o

f%20Competition.PDF

all parties actions for acts inconsistent with

fair trade practice and harms or

may harm the interests of

competitors: damage reputation;

concealment of material product

defects; imitation of goods;

concerted practices; abuse of

monopoly or dominant position

5

from the commission of the

offense.

see above

Bulgaria Tax Procedure Code Art 111 http://www.referati.org/d

anychen-procesualen-

kodeks/14782/ref/p32

all parties Proceedings are not initiated by

issuing a tax assessment notice5

Bulgaria Tax Procedure Code Art 140 http://www.referati.org/d

anychen-procesualen-

kodeks/14782/ref/p32

all parties Public debts are extinguished

upon the expiry of the limitation

period5

as of 1 January of the year

following the year in which it was

necessary to pay public liability




http://www.cadastre.bg/node/7941

http://www.cadastre.bg/node/7941

http://scf.cpc.bg/uploads/data/ZZK/Serbian Law on Protection of Competition.PDF




http://www.referati.org/danychen-procesualen-kodeks/14782/ref/p32







Institution




Bulgaria Code of compulsory social security Art

59

http://www.fsc.bg/d.php?i

d=12832

National Social

Security Institute

occupational injury or disease:

declaration of an accident;

medical certificates; protocol of

the investigation; medical and

other expenses; order for

acceptance or rejection of the

work accident

5

then shall be deposited in the

State Archives


105


d=12832

claimant for

pension

claims for pension shall cease 3

from the date on which it became

due


115


d=12832

National Insurance

Institute

for unpaid contributions made

incorrectly overcharged

insurance payments and pension

and interest thereon expiration

5

not stated


115


d=12832

National Insurance

Institute

with the expiration of the

[longer] limitation period shall be

extinguished all other claims,

regardless of the interruption.

10

not stated


115(4)


d=12832

National Insurance

Institute

the amount of the state social

insurance claims may be

requested at the latest

3

from the date on which they

become payable.

Bulgaria Health Insurance Act Art 67 http://www.fsc.bg/d.php?i

d=14010.

National Health

Insurance Fund

Data on insured persons10

fter completion of their health

insurance

Bulgaria Health Insurance Act Art 67 http://www.fsc.bg/d.php?i

d=14010.

National Health

Insurance Fund

Data on contractors10

after their last contract with the

NHIF.

http://www.fsc.bg/d.php?id=12832










http://www.fsc.bg/d.php?id=14010.





Institution




Bulgaria Medicinal Products for Human Use Act

Art 160

http://en.bda.bg/images/s

tories/documents/legal_ac

ts/ZLPHM_en.pdf

holder of a

pharmaceutical

manufacturing

authorization

documentation for each

transaction contains the date,

name of the product, quantity

supplied, name and address of

the recipient and batch number.

5

not stated


Art 163



ts/ZLPHM_en.pdf

holder of a

pharmaceutical

manufacturing

authorization

documentation available for each

lot imported product5

not stated


Art 159(7)



ts/ZLPHM_en.pdf

qualified person shall keep a register of

certificates issued for the release

of each batch of the product5

after the last entry and submitted

to the supervisory authorities on

request.


Art 207(2)



ts/ZLPHM_en.pdf

holder of a permit

for wholesale,

which operates in

the Republic of

Bulgaria

documentation of: anytime

access control bodies to the

premises for the storage of

medicinal products; a system to

accommodate the movement of

the received and delivered

medicines containing: date of

receipt and delivery;name of the

medicinal product; batch number

and certificate number for the

batch release

5

not stated

http://en.bda.bg/images/stories/documents/legal_acts/ZLPHM_en.pdf













Institution





Art 217.2http://en.bda.bg/images/s


ts/ZLPHM_en.pdf

Holder of a parallel

import license

retained the following

documentation: name and

address of the person to whom it

is delivered parallel imported

medicinal product, the date of

delivery, quantity supplied and

batch number

5

not stated

Bulgaria Environmental Protection Act Art 27 http://www3.moew.gover

nment.bg/files/file/PNOOP

/Acts_in_English/Environm

ental_Protection_Act.pdf

large polluting

facilities

operating facilities assessment of

the environmental impact is

carried out periodically as

prescribed by the competent

authorities

5

superceeded

Bulgaria Law on Consumer Protection Art 105(2) http://psc.egov.bg/docum

ents/10180/22897/LAW+O

F+PROTECTION+OF+THE+C

ONSUMERS.pdf

seller of consumer

goods

seller shall be liable for any lack

of conformity of consumer goods

with the contract that exists for

the provision of goods and occurs

2

after its delivery, even if you did

not know about the discrepancy

Bulgaria Law on Consumer Protection Art 140 http://psc.egov.bg/docum

ents/10180/22897/LAW+O


ONSUMERS.pdf

consumers action for damages caused by

defective products may be

brought 3

from the date the claimant knew

or should have known of the

damage, the defect and the

identity of the manufacturer




http://www3.moew.government.bg/files/file/PNOOP/Acts_in_English/Environmental_Protection_Act.pdf




http://psc.egov.bg/documents/10180/22897/LAW+OF+PROTECTION+OF+THE+CONSUMERS.pdf









Institution




Bulgaria Law on Consumer Protection Art 141 http://psc.egov.bg/docum

ents/10180/22897/LAW+O


ONSUMERS.pdf

injured party Rights of the injured party under

this section shall expire

10

from the date on which the

producer put into circulation the

actual product which caused the

damage, unless the injured person

has in the meantime instituted

proceedings against the producer.

Bulgaria Law For The Electronic Document And

Electronic Signature Art 13

http://www.crc.bg/files/_e

n/Zakon_zedep_newENG.p

df

all parties the electronic signature created

by means which are under sole

control of the author shall be

equal to a hand signature equal

to a hand signature

N/A

N/A

Bulgaria Law On Privacy Policy Art 25 http://www.bcnl.org/bg/ar

ticles/719-

%D0%B7%D0%B0%D0%BA

%D0%BE%D0%BD-

%D0%B7%D0%B0-

%D0%B7%D0%B0%D1%89

%D0%B8%D1%82%D0%B0-

%D0%BD%D0%B0-

%D0%BB%D0%B8%D1%87

%D0%BD%D0%B8%D1%82

%D0%B5-

%D0%B4%D0%B0%D0%BD

%D0%BD%D0%B8.html

data adminstrator maintained in a form which

permits identification of data

subjects for no longer than

necessary for the purposes for

which the data are processed

N/A

N/A





http://www.crc.bg/files/_en/Zakon_zedep_newENG.pdf



http://www.bcnl.org/bg/articles/719-%D0%B7%D0%B0%D0%BA%D0%BE%D0%BD-%D0%B7%D0%B0-%D0%B7%D0%B0%D1%89%D0%B8%D1%82%D0%B0-%D0%BD%D0%B0-%D0%BB%D0%B8%D1%87%D0%BD%D0%B8%D1%82%D0%B5-%D0%B4%D0%B0%D0%BD%D0%BD%D0%B8.html














Institution





ticles/719-

%D0%B7%D0%B0%D0%BA

%D0%BE%D0%BD-

%D0%B7%D0%B0-

%D0%B7%D0%B0%D1%89

%D0%B8%D1%82%D0%B0-

%D0%BD%D0%B0-

%D0%BB%D0%B8%D1%87

%D0%BD%D0%B8%D1%82

%D0%B5-

%D0%B4%D0%B0%D0%BD

%D0%BD%D0%B8.html

data adminstrator processing of personal data is

permitted individual to whom the

data relate has given his explicit

consent

N/A

N/A


ticles/719-

%D0%B7%D0%B0%D0%BA

%D0%BE%D0%BD-

%D0%B7%D0%B0-

%D0%B7%D0%B0%D1%89

%D0%B8%D1%82%D0%B0-

%D0%BD%D0%B0-

%D0%BB%D0%B8%D1%87

%D0%BD%D0%B8%D1%82

%D0%B5-

%D0%B4%D0%B0%D0%BD

%D0%BD%D0%B8.html

data adminstrator The provision of personal data by

the administrator to foreign

individuals are allowed with

permission of the protection of

personal data, if the legislation of

the receiving country provide

better or equal to that provided

for in this law on data protectionN/A

N/A




























Institution




Bulgaria Law on Protection Against

Discrimination Art 52

http://www.legislationline.

org/topics/country/39/topi

c/84

all parties Proceedings shall not be

instituted, and those already

instituted shall be terminated for

a charge of discrimination

3

after the occurrence of the

violation

Bulgaria Regulation № 6 From 28.07.2004 Art 9

(4)(5)

http://faolex.fao.org/docs/

pdf/bul69071.pdf

operators of

installations for

incineration and

installations for co-

incineration of

waste

waste documentation: transport

card; movement document;

transport document for

hazardous loads; analysis and

verification of samples; activities

generating the waste;

information necessary to

evaluate its suitability for the

intended

incineration process

5

information necessary to evaluate

its suitability for the intended

incineration process

Bulgaria Regulation № 6 From 28.07.2004 Art

38(3)


pdf/bul69071.pdf

automated

monitoring

equipment for

emissions into air

and water

calibration of the measurement

equipment has to be done by

means of parallel measurements

with the reference methods

3

Until superceeded

Bulgaria Ordinance on Packaging and Packaging

Waste Art 7(6)


pdf/bul69022.pdf

Producers and

importers of

packed goods

documention of the indication of

heavy metals in returning pallets

and the cases5

not stated

http://www.legislationline.org/topics/country/39/topic/84



http://faolex.fao.org/docs/pdf/bul69071.pdf







Institution




Bulgaria Waste Management Act Art 25(2) http://faolex.fao.org/docs/

pdf/bul40489.pdf

persons whose

activity involves

the formation

and/or treatment

of industrial and/or

hazardous waste

obligated to keep record books

certified by the Regional

Inspectorate of Environment and

Water

5 - wastes; 30 -

hazardous

wastes

after discontinuance of the

operation of specific facilities or

installations

Bulgaria Protection Against the Harmful Impact

of Chemical Substances

and Preparations Act Art 10b

http://www.ecolex.org/ec

olex/ledge/view/RecordDe

tails;DIDPFDSIjsessionid=5

9A9E8EBEF8FC5DB6593D8

B6623DA148?id=LEX-

FAOC061677&index=docu

ments

Ministry of

Environment and

Water

shall keep the notification

documents [information

contained in the safety data

sheet is not considered

confidential]10

from the last registration of the

notified chemical substance

Bulgaria Law on Public Procurement Art 35(3) http://faolex.fao.org/docs/

texts/bul61677.doc

the principal:

government

agency or

contractor

shall keep the entire

documentation relating to each

public procurement procedure 3

after the completion of the

relevant contract

Bulgaria Law on Public Procurement Art 60(2) http://faolex.fao.org/docs/

texts/bul61677.doc

principal who fails to comply with the

requirement to conduct the

public procurement award

procedure provided hereunder

shall be punishable by fine shall

be issued

1. 6 mos; 2. 3

1. from the date on which the

offence had been established; 2.

from the date of commission



http://www.ecolex.org/ecolex/ledge/view/RecordDetails;DIDPFDSIjsessionid=59A9E8EBEF8FC5DB6593D8B6623DA148?id=LEX-FAOC061677&index=documents







http://faolex.fao.org/docs/texts/bul61677.doc





Institution




Bulgaria Clean Ambient Air Act Art 25 http://faolex.fao.org/docs/

pdf/bul67215.pdf

managers of sites

with stationary

sources of

emmission

register of measured values of

the emissions; diagrams from the

automatic registering of the

emissions

8

not stated

Bulgaria Law on Health And Safety At Work Art

23

http://www.lex.bg/bg/law

s/ldoc/2134178305

employer must establish, register and

investigate each accident and

cases of occupational diseases in

the order and manner

established by the Social Security

Code and invite employee

representatives on health and

safety at work and trade unions

Not stated

not stated



http://www.lex.bg/bg/laws/ldoc/2134178305

http://www.lex.bg/bg/laws/ldoc/2134178305

Citation Table - · PDF fileBulgaria Accountancy Act Art 42(1) ... agreement shall be agreed...

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Transcript of Citation Table - · PDF fileBulgaria Accountancy Act Art 42(1) ... agreement shall be agreed...