S.L. 123.198 чл. 12Assignments made after 31 December 2020.

Notwithstanding the foregoing provisions, the income derived from an assignment to which these rules apply that is made after the 31st December 2020 shall be subject to tax at the rate mentioned in rule 5 and in accordance with the provisions of that rule, regardless of the amount of the consideration for that assignment and without reference to rules 6, 7, 8 and 9.