Last updated as at 15 October 2023

BDO AFA OOD, having UIC 030278596 and BDO AFA Consultants OOD, having UIC 121813481 (hereinafter referred to as BDO AFA) are members of BDO International Limited, a UK company limited by guarantee and form part of the international BDO network of independent member firms (hereinafter referred to as the BDO Network).   

BDO AFA OOD and BDO AFA Consultants OOD administer jointly the website located at URL: www.bdoafa.bg (hereinafter referred to as the Website) and the content published thereon.

By means of the initial access to this Website the user agrees and accepts that the visits and the usage in any way of the information and/or elements situated on the site are subject to the following terms and conditions:

1. Nature and designation of the information published

All materials published on this Website (including comments on subjects given by users) are intended to emphasize on issues, which are of significance to more than one user, as well as to give a general idea of the issues in consideration. In this regard, the materials are principle ones, they do not refer to specific factual situation and are provided free of charge. They are not and shall not be considered as a particular professional advice and/or consultation and/or investigation of the discussed legal, tax, accounting, financial, corporate and any other matters, nor shall they be considered as an offer for concluding a contract with the user. BDO AFA, as well as the rest member firms of the BDO Network, shall not be liable for any direct or indirect damages suffered and/or profits lost as might be incurred by the user as a result of the usage of the information published on the Website in any way, including as a result of the decision taking and/or the performance of certain actions or certain omissions, which are based on this information.

The materials published on the Website have been prepared as at a certain moment in compliance with the legislation effective as at that moment. BDO AFA shall not be responsible for the continuous update of materials already published on the site in view of subsequent legislative changes. In the event that the user needs a specific professional advice or assistance, the user should contact BDO AFA with a specific query and will be provided with the requested professional assistance in accordance with the particular case and the legislation referring thereto.

2. Generated links to other sites (links)

BDO AFA and the rest member firms of the BDO Network do not provide guarantees neither for the existence and the contents of other sites of third parties, to which links are generated nor for the completeness, timeliness, accuracy and usefulness of the information contained therein. BDO AFA, as well as the rest member firms of the BDO Network, shall not be responsible for any damages suffered or profits lost as might be incurred by the users as a result of the lack of information or usage of information from sites whereto there are generated links, since these sites are owned and maintained by third parties and BDO AFA/ the rest member firms of the BDO Network are not in a position to exercise control in this regard.

In the event that on-line discussions are held between users or any other information exchange is carried out between them through this Website, each user shall be responsible for his/her statement and/or opinion expressed or advice given.

In view of the nature of the site as a separate location in Internet, no warranties could be given for the lack of viruses.

3. Intellectual property rights

All intellectual property rights over the items included in the contents of this Website (including codes, programs, schemes, graphics, forms, images, text, sound and other objects of intellectual property) are owned by BDO AFA and/or its contractors, who have provided to BDO AFA the rights for the usage of these items, including other member firms of the BDO Network.

Users of information from the site are obliged to request the written consent of BDO AFA (and/or its contractors, as specified by BDO AFA) prior to copying or publicly reproducing, using in any other way, changing, interpreting or referring to materials in this site and/or to the name of BDO AFA and/ or of other member firms of the BDO Network in connection with such materials. When copying information from the site to their own PC for personal and non-commercial usage, users are obliged to ensure on each copy the preserving of all signs for copyrights, trademarks (logos), whatsoever as they appear on the original material.

The user agrees and accepts not to generate links to this Website by means of which:

• to use the company name and the trademark (logo) of BDO AFA and/ or of other member firms of the BDO Network unlawfully, including in a misleading and deceiving way;

• to mislead third parties for the URL of this Website and/or circumvent the homepage of the site, including to generate direct links to the information published on the inner pages of the site;

• to use frames whereby to create wrong third party impression that materials of this Website are part of the site of the user.

BDO AFA reserves the right to require each user, who has generated links as the ones described above, to remove immediately such links.

Each user shall indemnify BDO AFA, as well as the rest member firms of BDO Network for all damages suffered and profits lost incurred as a result of unlawful referral to and/or usage, reproduction, publication, change, interpretation, whatsoever of any elements from the contents of this Website.

4. Amendments to the Terms of Use

The present Terms of Use may be periodically amended and updated. A notification for such change will be made by means of specification of the date of the last update. We encourage our users regularly to review the current Terms of Use on our website.