Completion of GTD for income from securities trading

Completion of GTD for income from securities trading



I am an individual and I have traded shares on a stock exchange outside the EU. I need a consultation on the ways of filling in a declaration under Article 50 of the Personal Income Tax Act, my obligations to declare the owned assets, realized profit, dividends, terms, reliefs, special cases (such as a split of shares), etc.

Thanks in advance!

GTD, shares, income, taxes, NRA, accounting services, Varna, Ruse, Plovdiv, Burgas, Sofia




For the activity described by you - namely trading in securities, you should fill in Annex №5 and Annex №8 to the annual tax return. With Annex №5 you declare the realized profits from securities trading (in Table 2). With Annex №8 you declare the shares and stakes held by you as of 31.12.2020 in enterprises outside Bulgaria (Part 1) and the amounts received as dividends during the year from shares and stakes held outside Bulgaria (Part 4). The declaration together with the appendices to them can be submitted on paper (if you are not a self-insured person) or electronically (with your electronic signature, with an electronic signature of an authorized person or with a runway from the NRA, which is in your name ).

The deadline for filing the return is 30.04, and you can take advantage of a 5% tax rebate if you file the return and pay the tax by 31.03 and have no other public obligations (ie obligations to the State and / or municipalities).

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