Данъчно-осигурителен процесуален кодекс

This procedure establishes the legal framework for tax and social security proceedings in Bulgaria. It defines the rules for how tax authorities administer audits, collect revenues, and resolve disputes, ensuring a standardized legal process for financial obligations to the state. This code affects all individuals and businesses operating in Bulgaria who are subject to taxation and social security contributions, as it governs their rights and obligations during administrative and judicial proceedings.