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for the territory of Bulgaria

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11 august 2021

Profit is part of the company's income that remains after all the company's expenses, interest due and principal on bonds issued by the company or other loans have been paid. Profit is subject to corporate tax and once taxed, the balance is known as net profit and can be distributed as dividends to the company's shareholders


Our company ABC sells tools that it buys from an importer of the X brand.


2020 sales revenue: BGN 10,000


Cost of purchasing the tools from the importer of brand X: BGN 6,500

Seller's salary cost: BGN 2,000

Interest on bank loan: BGN 400

Profit. BGN 1,100

Corporate tax 10%. BGN 110

Net profit: BGN 990

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