Delchev & Partners

Brief summary of the measures under the Act on the
Measures and Actions During the Declared State of
Emergency due to COVID-19

A number of measures have been introduced under the Act on the Measures and Actions During the Declared State of Emergency published in State Journal, issue 24 dated 24.03.2020. A brief summary of some of these measures follows hereinbelow.

Suspension of Terms

The following terms are suspended for the period of emergency:

• all court proceedings terms, artbitration proceedings terms and executive proceedings terms;
• all limitation terms and other terms under legislative acts the expiration of which leads to termination of rights oroccurrence of obligations of private persons (natural persons and companies), excluding the terms under the Bulgarian Criminal Code and the Bulgarian Act on the Administrative Infringements and Sanctions;
• all terms for implementation of mandatory prescriptions given by an  administrative authority.

Prolongation of Terms

Effect of Administrative Acts

The effect of all administrative acts limited by term whose term expires during the period of emergency is prolonged for one month from the end of the state of emergency.

Statutory terms

All statutory terms other than the terms decribed hereinabove (i.e. the suspended terms) which:

• expire during the period of the state of emergency; and
• are related to exercise of rights or performance of obligations of private persons

are deemed prolonged for one month from the end of the state of emergency

ТЕМC‘s expert decisions

All TEМC’s expert decisions on determining permanent disability/type and level of disability for a period that expire during the state of emergency remain valid for 2 months from the end of the state of emergency.

Terms for filing of documents under the Social Security Code

All documents/applications for/related to compensations under the Social Security Code will be deemed filed in time, if filed by insured persons during 14 days from the end of the state of emergency.

Prolongation of validity terms of ID cards and driving licenses

The term of validity of all ID cards and driving licenses that expire in the period between 13.03.2020 and 31.10.2020 is prolonged for 6 months.

Execution Proceedings Measures

All announced public enforcement sales and enforced entries into possession of real estate are suspended and are to be announced again after the end of the state of emergency.

Restraints of salaries and pensions, bank accounts of natural persons and healthcare establishments, injunction measures over hospital equipment, and enforced descriptions of movables and real estate of natural persons are not allowed during the state of emergency except for receivables for alimony, compensations of damages resulting from a
tort and employment remunerations.

Interests, Liquidation Damages and Other Concequences of Non-Payment

The consequences of non-payment by private persons (natural persons and companies), including interests and liquidated damages as well as rights to terminate agreements, to declare immediately due and payable and take back objects do not apply during the period of emergency.

Notarizations

Notarizations are limited to those that cannot be postponed. It is not clear which notarizations can/not be postponed.

Non-applicability of the Bulgarian Public Tenders Act

The Bulgarian Public Tenders Act does not apply to purchases of hygenic materials, desinfectants, medical devices and personal protective gear necessary for the implementation of antiepidemic measures; as well as to purchases of medical
devices, medical and laboratory equipment, necessary for the diagnostics and treatment of infected patients, consumables and installation services; as well as for services of hospital waste disposal and pesticides.

This Tax Alert has been prepared by DELCHEV & PARTNERS for information purposes only and does not constitute legal advice. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Readers should not act upon this without seeking professional counsel.