Declaration of shares

Declaration of shares

Question:
Hello!

I want to ask a question about declaring shares.
Example option 1:
If this year I bought shares (through an online platform) for BGN 1000, but I do not declare them in Annex 8 to the Annual Tax Return for the same year and I decide to sell them after 2 years with a profit + BGN 700 (for example). Can I file schedule 8 to section 5 directly and pay my tax on the profits after I failed to declare them two years ago?
Example option 2:
If I decide to buy shares for 2022 at the end of the year, but I think I will buy most of the shares at the beginning of 2023, can they be declared in appendix 8 for 2023, when the larger volume of shares will be purchased, and those with in small volume, purchased a month earlier (2022), should I enter them together with them (in 2023)? Do I have to file a separate application 8 for the 2022 shares and another application for the next month's shares for 2023?

In my case, I have two months ago bought shares that sold at a profit of $60. Is there time to declare before the end of the year as the holidays are coming up? Is it worth it for such a small amount?
Or should I sell them and start clean from 2023 while the amount is still small?
Thanks in advance!

Answer:
Hello,
In principle, the GDD for 2022 declares events that happened in 2022, the GDD for 2023. events that occurred in 2023 are declared, etc. In this line of thought, following the "letter of the law", it is not appropriate to declare circumstances from 2022 in the GDD for 2023.
In both described options, our answer is - in principle, you can do it, but the circumstances declared in the way you described will not correspond to the truth. If this is found by the NRA authorities, it may have its consequences.
The 2022 personal tax return is due by 30/04/2023, so there is plenty of time to prepare and file.
You have already bought and sold some shares at a profit in 2022. The tax authorities may or may not "catch" you. You decide for yourself whether to declare this income with the 2022 GDD or not.
We hope we have been helpful!
Greetings!