Official Letter No. BG-6-02/506@ of 2001 of the Ministry of Taxes and Dues regarding expenses in connection with purchase of the quotas for the catch of aquatic biodiversity (cost of the purchased lots, stock dues).

The Ministry of Taxes and Dues, in connection with requests of fiscal institutions and taxpayers as regards the lawfulness of ascribing to production cost (produce, service) of the cost of purchase of the acquired lots and of stock dues, gives the following communication. The purchase of quotas for the catch of aquatic biodiversity and the assignation of the respective licence is the condition for carrying out of economic activity by a given organization. On the grounds of the aforesaid premise the expenses in connection with the purchase of quotas for the catch of aquatic biodiversity (cost of the purchased lots) can be ascribed to production cost of (caught/harvested aquatic biodiversity) in proportion to the amount of catch of single species.