Bulgaria has published the Law on Amendments and Supplements to the Law on Corporate Income Tax, which was approved by the National Assembly on 6 December 2022. As previously reported, the law provides for the introduction of a temporary solidarity contribution on the excess profits of companies in the crude oil, natural gas, coal, and oil refining industries at a rate of 33% in accordance with Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices.
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