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PETERKA PARTNERS: SUMMARY OF THE BASIC OBLIGATIONS
The financial year is over - Have you fulfilled all your obligations?
You can find below a SUMMARY OF THE BASIC OBLIGATIONS of business corporations in connection with the end of the financial year (FY)
BULGARIA
Preparation of the financial statements (by the company/accountants)
- By 30 June of the subsequent year for joint-stock companies; no fixed time limit for other types of companies
Preparation of an Annual Report (if the legal conditions are met)
- By 30 June of the subsequent year for joint-stock companies; no fixed time limit for other types of companies
Audit of the FS (if the legal conditions are met) and the opinion of auditors on the Annual Report
Preparation of a Proposal on the allocation of corporate results (by boards/managing directors)
Approval of the FS, decision on the distribution of profit/payment of losses (by shareholder/s)
Publication of the FS with the Company Register
- By 30 September of the subsequent year
- non-publication of the FS may lead to a penalty ranging from between 0.1 % and 0.5 % of the net sales revenues for the period concerned
