Notice on the Entry into Force and Implementation of the Protocol to the Agreement between the Government of China and the Government of the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

This notice announces that the Protocol to the China-Bulgaria Double Taxation Agreement has entered into force as of January 2, 2003, and is applicable to income and property derived in tax years beginning on or after January 1, 2003. Tax authorities at all levels are instructed to implement the Protocol accordingly.