Mutafov, Krasimir2025-07-012025-07-0120252367-5314https://doi.uni-plovdiv.bg/handle/store/637The article is devoted to the question of the liability of persons under the order of Article 177 of VATL as a type of liability for foreign tax debt in tax law. The specifics of this type of liability are examined through the prism of VAT taxation and the right to deduct tax credit. Attention has been paid to the prerequisites for its occurrence, as well as to the bearers of this type of legal responsibility.otherTax lawliability for foreign tax debtvalue added taxtax creditArticle