Procedures for Ascertainment of Tax Violation and Imposition of Sanctions

Authors

  • Assoc. Prof. Dr Nina Chilova Department of Public Law Science, Faculty of Law, UNWE Author

DOI:

https://doi.org/https://doi.org/10.37075/YB.2021.2.13

Keywords:

Penalizing authority, Instrument on ascertainment of administrative violation, Penalty decree
K34, K42

Abstract

Tax penalty proceedings are part of the tax procedure. Its legal framework is regulated in the Tax and Social Insurance Procedure Code (TSIPC) and Administrative Violations and Sanctions Act (AVSA). Hence, the proceedings are normatively established and realized mainly in two phases. The first is associated with the ascertainment of tax violation and the issuance of an instrument on the ascertainment of such an offence. The second encompasses the imposition of the respective sanction, which materializes in the issuance of a penalty decree.

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Published

2022-04-05

Issue

No. 2 (2021)

Section

Articles

License

Copyright (c) 2021 Nina Chilova (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Chilova, N. (2022). Procedures for Ascertainment of Tax Violation and Imposition of Sanctions. UNWE Yearbook, 2, 169-177. https://doi.org/https://doi.org/10.37075/YB.2021.2.13