The Direct Taxes Division performs the following main functions:

• Preparation of draft legislative acts in the field of corporate taxes, personal income taxes and local taxes and fees;
• Preparation of instructions, opinions and answers to written inquiries about the implementation in practice of the tax legislation in the field of corporate taxes, personal income taxes and local taxes and fees;
• Preparation of opinions on draft instructions developed by the National Revenue Agency with regard to the implementation of the tax legislation in the field of corporate taxes, personal income taxes and local taxes and fees;
• Preparation of opinions on draft legislative acts prepared by other directorates of MoF, ministries and institutions concerning issues in the field of corporate taxes, personal income taxes and local taxes and fees;
• Participation in the process of transposition of the EU legislation to the national legislation in the field of corporate income taxation and personal income taxation;
• Participation in the preparation of draft framework positions of the Republic of Bulgaria on drafts of EU legislative acts in the field of corporate income taxation and personal income taxation;
• Participation in the preparation of opinions and draft positions in the field of corporate income taxation and personal income taxation for the ECOFIN Council meetings;
• Preparation of opinions and draft positions in the field of corporate income taxation and personal income taxation for the meetings of the committees and working groups to the Council of the EU and to the European Commission;
• Participates in the meetings of the working groups and committees of the European Commission and the Council of the European Union as regards corporate income taxation and personal income taxation;
• Prepares materials for and participates in the meetings of the Council on European Affairs in the field of corporate income taxation and personal income taxation and coordinates the activities of working group 10 "Tax Policy" regarding corporate income taxation and personal income taxation;
• Participation in the drafting of positions of the Republic of Bulgaria in relation to court proceedings launched in the European Court of Justice and preliminary ruling references to the Court in the field of corporate income taxation and personal income taxation;
• Enters notifications of national legislative acts transposing the requirements of the EU to the electronic system of the European Commission for notification of national measures of execution in the area of corporate income taxation and personal income taxation;
• Prepares draft positions and provides information and documents in connection with the information and pre-trial phase of procedures opened by the European Commission for non-fulfilment of European Union law, as well as proposals for changes in tax legislation regarding corporate income tax and personal income tax for elimination of inconsistencies;
• Analysis, development and proposition of tax measures and instruments to combat corporate tax and personal income tax evasion and avoidance;
• Organization and conducting once a year a competition for issuance of authorisations to carry on business as operator of food vouchers;
• Preparation of orders for granting/ refusing to grant individual quotas for food vouchers under the applications submitted;
• Keeping a list of the persons having obtained an authorisation to carry on business as operators of food vouchers, the persons for whom there is an order for revocation of the authorisation to carry on business as operators of food vouchers, the number of individual quotas granted to operators and the number of the remaining individual quotas until the total annual quota is exhausted;
• Coordination and participation in the development of standard forms of declarations, orders, references and other documents related to corporate taxes, personal income taxes and local taxes and fees;
• Participation in the alignment of drafts of international agreements on issues related to corporate income taxation and personal income taxation;
• Participation in OECD working groups, committees and forums in the field of direct taxes;
• Preparation of opinions and positions on working documents for OECD working groups and committees in the field of direct taxes;
• Participation in drafting international treaties in the field of international taxation at OECD level as regards direct taxes;
• Participation in the process of introducing relevant changes in the Bulgarian legislation under the international treaties in the field of international taxation at OECD level as regards direct taxes