The Bulgarian Minister of Finance approved with Order No. ZMF-ZZ from January 13, 2023 the list of countries/territories which are preferential tax jurisdictions within the meaning of para. 1, point 64 the Additional Provisions of the Corporate Income Tax Act as follows:
1. the Virgin Islands (USA)
2. the Island of Guam (USA)
3. Christmas Island (Christmas Island)
5. Republic of Palau
This Order revokes the prior Order No. ZMF-1303 from December 21, 2016 of the Minister of Finance.
The Order enters into force on February 1, 2023.