As you can see,there is a big contradiction between the two and practical implication from this is that millions of BG companies need to re-register by June,which is technically impossible and everybody in BG understands,even the stupid lawmakers who allowed for the contradiction to happen.
The next logical step which is just a matter of time will be to make ammendment in one or two of these laws so that submitting of the reports is done upon re-registration.Some opposition MPs have already drafted such changes but I assume the ruling parties will block them and take some more extra time to draft its own version of the ammendments.
I have to agree entirely with what Milka wrote. You are likely to lull people into a false sense of security and you are, with respect, in no position to pontificate on this matter. As you say, two practising lawyers in Bulgaria have made the legal position perfectly clear on the other thread. If the BG legislators did anything stupid, as you put it, it was to join the EU. It seems pretty obvious that they cannot change their law now. Even the UK was caught napping a bit - its Regulation implementing the same Directive (as far as it relates to publishing company numbers on websites and so on) came in 1 day late on 1 Jan 2007.
It is clear that the obligation to file tax returns with NAP by 31 March 2007 is unaffected and presumably for all future years as well.
There is an additional obligation, which we are quite familiar with in the UK, for companies to file their accounts publicly with effect from June 2008. These accounts are probably more sophisticated than the tax ones as they have to comply with the standards set out in the Accountancy Act, which are largely the International Accounting Standards, which have been coming in over the past few years in UK. The typical mate in a pub might be able to laboriously lick a pencil and inscribe a zero, but he would have some difficulty in preparing the notes required by the Standards. One could be lucky, however. He might have worked for Enron in a previous life.