PROTOCOL UNDER ARTICLE 50 OF THE TAX AND SOCIAL INSURANCE PROCEDURE CODE
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Date
2025-12-15
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Plovdiv University Press
Abstract
This report examines the role of the protocol under Article 50 of the Tax and Social Insurance Procedure Code in proving facts in tax proceedings. It analyzes the individual elements of the protocol and their significance for establishing facts and circumstances in the process. An analysis of the evidential strength of the protocol is conducted, taking into account the requirements for its preparation and the implications of missing elements. Attention is also given to the drafting of a protocol when collecting data from technical media. Additionally, the preparation of a protocol for securing evidence is discussed.
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Keywords
tax law, protocol under Article 50 of the Tax and Social Insurance Procedure Code, securing evidence, proving, evidential strength, tax proceedings.