08.04.2020

NRA FOR NEW TERMS, TERMINATED HEALTH RIGHTS, REMOTE SERVICES

The National Revenue Agency extends the deadline for filing corporate tax returns as well as the deadline for paying corporate tax due under the annual declaration until June 30, 2020. CITA taxpayers make advance payments based on estimated tax profit for 2020, so this should be done in accordance with particulars, namely: if the annual tax return for 2019 has already been filed, adjustments to the amount of the advance installments up to 15.04 and after that are made with the declaration under art. 88 of CITA; in the event that the annual tax return for 2019 is not submitted by 15.04, it must be filed by that date, by completing only the part in which the advance payments for 2020 are declared.

Adjustments to the amount of advance payments shall be made with the declaration under Art. 88 of CITA;

-adjustments of the advance payments made with the declaration under art. 88 of CITA, shall be used after submission of the declaration.

The above provisions are related to the fact that the period for making the monthly advance payments for the months of January, February, March and April and the quarterly advance payment for the first quarter is April 15, and the deadline for submitting the annual tax return for 2019. declaring the type and amount of the down payment for the current year is until 30 June 2020.

The monthly advance payments for the first quarter (January, February and March) of 2020 shall be paid by 15 April 2020, and for the months from April to December by the 15th of the month to which they relate. Or, respectively, it is April 15; July 15 for the second quarter and for the third quarter - the deadline is December 15. No quarterly down payment is made for the fourth quarter. Individuals, sole traders, and farmers, when choosing to be taxed as sole traders, apply the abovementioned rules for the down payment, with a deadline of 30.04.2020 instead of 15.04.2020.

The deadline for declaring and submitting the tax on CIT costs and for submitting the annual activity report (APA) is extended until 30 June. The deadline for filing the annual income tax return of natural persons engaged in business activities as traders within the meaning of the Commercial Law is also extended by two months, incl. sole proprietors, activities as farmers when they have chosen to be taxed as sole proprietors, and to pay the tax due on those persons on the declaration. There is also an extension of the term for using the 5% discount of the due tax for the payment of the annual tax return for taxation of the income of individuals until May 31, 2020.

The deadline for non-sole proprietorships to file an annual tax return and to file a tax return remains unchanged - 30 April 2020.

How do I get a certificate that I have no taxes and compulsory social security contributions during a state of emergency?

NRA clients may request the issuance of a certificate for the presence or absence of public obligations and electronically using their PIC or QES. This is done through the NRA's e-services portal, where they submit a "Request for Document". The certificate issued and signed by electronic signature will be sent to them by the e-mail specified for contact in connection with the electronic services of the NRA. The electronically signed document may be presented to the institution or organization requesting it. The document issued and signed with QES by the revenue body can be sent electronically and directly to the institution or organization requesting it, by explicitly specifying the email address to which it should be sent. 

How to recover discontinued health insurance rights during a state of emergency?

If the interruption is due to unpaid health contributions, then the person must submit Declaration Form No.7 and pay the amount due. The updated health insurance status will be visible in the electronic file on the NRA website by 12 noon or at midnight on the day the payment is received at the Agency.

If health insurance rights are reimbursed on other grounds (for example, the person is a full-time student abroad, was insured in an EU Member State, etc.) and documents are required to be submitted to the NRA, they can be sent scanned by e-mail at the office of the Revenue Agency at your permanent address.

How to file an income statement without going to the NRA office if I do not have a PIC or electronic signature?

The NRA provides the opportunity to complete the declaration with a barcode, which is available on the website of the revenue administration at www.nap.bg. Once completed, the form is printed and mailed by registered letter to the NRA office at your permanent address. 

Can I have a PIC remotely without visiting a NRA office?

There is no way that can happen. Issuing a PIC requires a personal visit to the NRA's office by the person or a person authorized by him / her with a notarized power of attorney. Until the state of emergency ceases, we recommend that our clients do not visit the NRA's office unless necessary.

Users who have a personal identification code (PIC) from the NRA but have forgotten it, will they be able to recover it?

Yes, this is already possible. One call to the Revenue Agency's information phone is required: 0700 18 700 or 02/98596801 abroad. Menu 6 is selected - "Information with a PIC", under menu 3 - "Forgotten PIC". A prerequisite is for the client to have access to and use at present the e-mail address that he / she requested when issuing the PIC.

After contacting a consultant from the Information Center and after reliable identification, the client will receive a temporary PIC. With it, he will be able to enter the NRA e-services, enter a new code and confirm it. At the email address the user will receive a link to activate the code entered by him, which will be able to use the full volume of electronic services provided by the NRA.

Undoubtedly, the PIC makes it possible to use the revenue administration's e-services without having to physically visit an office…

Yes it is. At present, the total number of NRA e-services available with the PIC has exceeded 35. These include filing tax and social security statements, statements of payable liabilities, including local taxes and fees, income statements. , for insurance income, for payments made and obligations paid off, current status of employment contracts, filing of applications and obtaining certificates and more. Issuing a PIC takes only a few minutes. For security reasons, it is given personally to the customer or to a person authorized by him in a sealed envelope. The reason is that all actions performed with the PIC, including submission of declarations and documents, are considered to be self-signed by the client.

Both the Agency's e-services and e-services provided by other administrations, including the NSSI, the National Health Insurance Fund, the Employment Agency, the Registry Agency, the Ministry of Agriculture, 60 municipalities can use the NRA PIC and other.