Certificate for Final Tax Paid by a Foreign Natural

Person for Incomes from Sources in the Country under Art. 37 and Art. 38 of the Income Taxes on Natural Persons Act (ITNPA)
A certificate on tax remitted according to the procedure established by the ITNPA by a non-resident natural person shall be issued in a standard form at the request of any such person. Any such request (for issuance of a document after a pattern) shall be submitted to the National Revenue Agency territorial directorate whereto the tax return referred to in Art. 50 or in Art. 55 of the ITNPA herein have been submitted or should be submitted. At the request of the foreign person certificate for paid tax on the total annual tax base and/or paid tax on the annual tax basis under Art. 28 shall be issued separately for the different types of income under Art. 8 except in cases where the income is realized through a fixed base - Art. 58 of the Income Taxes on Natural Persons Act (ITNPA).
The document serves for submission to a foreign tax administration and attests the amount of the realised income by a foreign natural person, liable to taxation with a final tax, as well as the amount of the final tax paid. The document shall be issued by the Territorial Directorate of the NRA where the declaration was submitted under Art. 55 of the Income Taxes on Natural Persons Act - over the place of registration of the payer of the income. When the payer of the income is not obliged to withhold and remit the tax, the competent authority is the National Revenue Agency territorial directorate exercising competence over the permanent address of the attorney-in-fact or the Sofia Territorial Directorate of the National Revenue Agency where the place of submission of the tax cannot be ascertained - arg. of Art. 57 of the ITNPA. The certificate shall be issued within seven days after receipt of the request, unless a shorter time limit is provided for. Where the request is submitted care of another territorial
directorate, the document shall be issued within fourteen days after the submission thereof - Art.90, paragraph 1 of the TSIPC. The certificate shall be issued in the Territorial Directorate where the application was submitted. Two copies of the certificate shall be handed to the foreign person.