The public register is created for the disclosure of property, income and expenses of persons occupying high state positions in the Republic of Bulgaria.
Access shall be allowed through the website of the National Audit Office, subject to the Personal Data Protection Act.
The persons under shall declare property within one month before assuming office and after their release from position. They shall declare the property acquired, income received, securities given and expenses incurred over the preceding calendar year by April 30 of the current year.
The persons shall declare the property and the income of their spouses and underage children.
Within two months of expiry of the periods under Article 4, paragraph 1 the Chairperson of the National Audit Office shall publish on the website of the National Audit Office:
1. the declarations of individuals ;
2. the names of individuals who failed to declare.
A person who does not file a declaration within the legally set term shall be punished by a fine of BGN 1000 to 1500.
For repeated violation under paragraph 1 the fine shall be from BGN 2500 to 5000.
In cases where no declaration is filed by individuals, as well as where a conclusion as to the lack of correspondence has been drafted, the Chairperson of the National Audit Office shall notify the executive director of the National Revenue Agency, who shall take action in pursuance of Chapter XIV or XV of the Tax and Social Insurance Procedure Code. Within 14 days of termination of the aspect enquiry or audit, the executive director of the National Revenue Agency shall send the results to the Chairperson of the National Audit Office.
Within 7 days of receiving the results from the National Revenue Agency, the Chairperson of the National Audit Office shall publish them on the website of the National Audit Office.