TREATIES AND OTHER INTERNATIONAL ACTS SERIES 15-630

________________________________________________________________________

TAXATION

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA

and BULGARIA

Signed at Sofia December 5, 2014 

with

Annexes
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 BULGARIA 

 

 Taxation: Foreign Account Tax Compliance 

 Agreement signed at Sofia December 5, 2014;

 Entered into force June 30, 2015.

 With annexes.
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Agreement between the Government of the United States of America and the Government of 

the Republic of Bulgaria to Improve International Tax Compliance and to Implement 

FATCA 

Whereas, the Government of the United States of America and the Government of the Republic of 

Bulgaria (each, a "Party," and together, the .. Parties") desire to conclude an agreement to improve 

international tax compliance; 

Whereas, Article 25 of the Convention between the Government of the United States of America 

and the Government of the Republic of Bulgaria forthe Avoidance of Double Taxation and the 

Prevention of Fiscal Evasion with Respect to Taxes on Income (the "Convention"), along with a 

Protocol, done at Washington on February 23, 2007, authorizes the exchange of information for 

tax purposes, including on an automatic basis; 

Whereas, the United States of America enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("FATCA"), which introduce a reporting regime for financial 

institutions with respect to certain accounts; 

Whereas, the Government of the Republic of Bulgaria is supportive of the underlying policy goal 

ofF ATCA to improve tax compliance; 

Whereas, FATCA has raised a number of issues, including that Bulgarian financial institutions may 

not be able to comply with certain aspects ofFATCA due to domestic legal impediments; 

Whereas, an intergovernmental approach to FATCA implementation would address legal 

impediments and reduce burdens for Bulgarian financial institutions; 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance and 

provide for the implementation ofFATCA based on domestic reporting and automatic exchange 

pursuant to the Convention, and subject to the confidentiality and other protections provided for 

therein, including the provisions limiting the use of the information exchanged under the 

Convention; 

Now, therefore, the Parties have agreed as follows: 

Article 1 

Definitions 

I. For purposes of this agreement and any annexes thereto ("Agreement"), the following 

terms shall have the meanings set forth below: 

a) The term "United States" means the United States of America, including the States 

thereof, but does not include the U.S. Territories. Any reference to a "State" of the 

United States includes the District of Columbia. 
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b) The term "U.S. Territory" means American Samoa, the Commonwealth of the 

Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. 

Virgin Islands. 

c) The term "IRS" means the U.S. Internal Revenue Service. 

d) The term "Bulgaria" means the Republic of Bulgaria. 

e) The term "Partner Jurisdiction" means a jurisdiction that has in effect an 

agreement with the United States to facilitate the implementation ofFATCA. The 

IRS shall publish a list identifying all Partner Jurisdictions. 

f) The term "Competent Authority" means: 

(I) in the case ofthe United States, the Secretary ofthe Treasury or his 

delegate; and 

(2) in the case of Bulgaria, the Minister of Finance or an authorized 

representative. 

g) The term "Financial Institution" means a Custodial Institution, a Depository 

Institution, an Investment Entity. or a Specified Insurance Company. 

h) The term "Custodial Institution" means any Entity that holds, as a substantial 

portion of its business, financial assets for the account of others. An entity holds 

financial assets for the acco,unt of others as a substantial portion of its business if 

the entity's gross income attributable to the holding of financial assets and related 

financial services equals or exceeds 20 percent of the entity's gross income during 

the shorter of: (i) the three-year period that ends on December 31 (or the final day 

of a non-calendar year accounting period) prior to the year in which the 

determination is being made; or (ii) the period during which the entity has been in 

existence. 

i) The term "Depository Institution" means any Entity that accepts deposits in the 

ordinary course of a banking or similar business. 

j) The term "Investment Entity" means any Entity that conducts as a business (or is 

managed by an entity that conducts as a business) one or more of the following 

activities or operations for or on behalf of a customer: 

(I) 

(2) 

trading in money market instruments (cheques, bills, certificates of deposit, 

derivatives, etc.); foreign exchange; exchange, interest rate and index 

instruments; transferable securities; or commodity futures trading; 

individual and collective portfolio management; or 

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(3) otherwise investing, administering, or managing funds or money on behalf 

of other persons. 

This subparagraph 10) shall be interpreted in a manner consistent with similar 

language set forth in the definition of "financial institution" in the Financial Action 

Task Force Recommendations. 

k) The term "Specified Insurance Company" means any EntJty that is an insurance 

company (or the holding company of an insurance company) that issues, or is 

obligated to make payments with respect to, a Cash Value Insurance Contract or an 

Annuity Contract. 

I) The term "Bulgarian Financial Institution" means (i) any Financial Institution 

resident in Bulgaria, but excluding any branch of such Financial Institution that is 

located outside Bulgaria, and (ii) any branch of a Financial Institution not resident 

in Bulgaria, if such branch is located in Bulgaria. 

rn) The term "Partner Jurisdiction Financial Institution" means (i) any Financial 

Institution established in a Partner Jurisdiction, but excluding any branch of such 

Financial Institution that is located outside the Partner Jurisdiction, and (ii) any 

branch of a Financial Institution not established in the Partner Jurisdiction, if such 

branch is located in the Partner Jurisdiction. 

n) The term "Reporting Bulgarian Financial Institution" means any Bulgarian 

Financial Institution that is not a Non-Reporting Bulgarian Financial Institution. 

o) The term "Non-Reporting Bulgarian Financial Institution" means any Bulgarian 

Financial Institution, or other Entity resident in Bulgaria, that is described in Annex 

II as a Non-Reporting Bulgarian Financial Institution or that otherwise qualifies as 

a deemed-compliant FFI or an exempt beneficial owner under relevant U.S. 

Treasury Regulations. 

p) The term "Nonparticipating Financial Institution" means a nonparticipating FFI, 

as that term is defined in relevant U.S. Treasury Regulations, but does not include a 

Bulgarian Financiallnstitution or other Partner Jurisdiction Financial Institution 

other than a Financial Institution treated as a Nonparticipating Financial Institution 

pursuant to subparagraph 2(b) of Article S of thisAgreement or the corresponding 

provision in an agreement between the United States and a Partner Jurisdiction. 

q) The term "Financial Account" means an account maintained by a Financial 

Institution, and includes: 

( 1 ) in the case of an Entity that is a Financial Institution solely because it is an 

Investment Entity, any equity or debt interest (other than interests that are 

. regularly traded on an established securities market) in the Financial 

Institution; 

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(2) in the case of a Financial Institution not described in subparagraph 1 ( q)( 1) 

of this Article, any equity or debt interest in the Financial Institution (other 

than interests that are regularly traded on ail established securities market), 

if (i) the value ofthe debt or equity interest is determined, directly or 

indirectly, primarily by reference to assets that give rise to U.S. Source 

Withholdable Payments, and (ii) the class of interests was established with a 

purpose of avoiding reporting in accordance with th!s Agreement; and 

(3) any Cash Value Insurance Contract and any Annuity Contlilct issued or 

maintained by a Financial Institution, other than a noninvestment-linked, 

nontransferable immediate life annuity that is issued to an individual and 

monetizes a pension or disability benefit provided under an account that is 

excluded from the definition of Financial Account in Annex II. 

Notwithstanding the foregoing, the teim "Financial Account" does not include any 

account that is excluded from the definition of Financial Account in Annex II. For 

purposes of this Agreement, interests are "regularly traded'' if there is a meaningful 

volume of trading with respect to the interests on an ongoing basis, and an 

"established securities market" means an exchange that is officially recognized and 

supervised by a governmental authority in which the market is located and that has 

a meaningful annual value of shares traded on the exchange. For purposes of this 

subparagraph 1 ( q), an interest in a Financial Institution is not "regularly traded'' and 

shall be treated as a Financial Account if the holder ofthe interest (other than a 

Financial Institution acting as an intermediary) is registered on the books of such 

Financial Institution. The preceding sentence will not apply to interests first 

registered on the books of such Financial Institution prior to July I, 2014, and with 

respect to interests first registered on the books of such Financial Institution on or 

after July 1, 2014, a Financial Institution is not required to apply the preceding 

sentence prior to January 1, 2016. 

r) The term ''Depository Account" includes any commercial, checking, savings, 

time, or thrift account, or an account that is evidenced by a certificate of deposit, 

thrift certificate, investment certificate, certificate of indebtedness, or other similar 

instrument maintained by a Financial Institution in the ordinary course of a banking 

or similar business. A Depository Account also includes an amount held by an 

insurance company pursuant to a guaranteed investment contract or similar 

agreement to pay or credit interest thereon. 

s) The term "Custodial Account" means an account (other than an Insurance 

Contract or Annuity Contract) for the benefit of another person that holds any 

financial instrument or contract held for investment (including, but not limited to, a 

share or stock in a corporation, a note, bond, debenture, or other evidence of 

indebtedness, a currency or commodity transaction, a credit default swap, a swap 

based upon a nonfinancial index, a notional principal contract, an Insurance 

Contract or Annuity Contract, and any option or other derivative instrument). 

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t) The term "Equity Interest" means, in the case of a partnership that is a Financial 

Institution, either a capital or profits interest in the partnership. In the case of a 

trust that is a Financial Institution, an Equity Interest is considered to be held by 

any person treated as a settlor or beneficiary of all or a portion of the trust, or any 

other natural person exercising ultimate effective control over the trust. A Specified 

U.S. Person shall be treated as being a beneficiary of a foreign trust if such 

Specified U.S. Person has the right to receive directly or in~irectly (for example, 

through a nominee) a mandatory distribution or may receive, directly or indirectly, 

a discretionary distribution from the trust. 

u) The term "Insurance Contract" means a contract (other than an Annuity Contract) 

under which the issuer agrees to pay an amount upon the occurrence of a specified 

contingency involving mortality, morbidity, accident, liability, or property risk. 

v) The term "Annuity Contract" means a contract under which the issuer agrees to 

make payments for a period of time determined in whole or in part by reference to 

the life expectancy of one or more individuals. The term also includes a contract 

that is considered to be an Annuity Contract in accordance with the law, regulation, 

or practice of the jurisdiction in which the contract was issued, and under which the 

issuer agrees to make payments for a term of years. 

w) The term "Cash Value Insurance Contract" means an Insurance Contract (other 

than an indemnity reinsurance contract between two insurance companies) that has 

a Cash Value greater than $50,000. 

x) The term "Cash Value" means the greater of (i) the amount that the policyholder is 

entitled to receive upon surrender or termination of the contract (determined 

without reduction for any surrender charge or policy loan), and (ii) the amount the 

policyholder can borrow under or with regard to the contract. Notwithstanding the 

foregoing, the term "Cash Value" does not include an amount payable under an 

Insurance Contract as: 

(1) a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of the 

event insured against; 

(2) a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to policy 

cancellation or termination, decrease in risk exposure during the effective 

period of the Insurance Contract. or arising from a redetermination of the 

premium due to correction of posting or other similar error; or 

(3) a policyholder dividend based upon the underwriting experience of the 

contract or group involved. 

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The term "U.S. Reportable Account" means a Financial Account maintained by a 

Reporting Bulgarian Financial Institution and held by one or more Specified U.S. 

Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a 

Specified U.S. Person. Notwithstanding the foregoing, an account shall not be 

treated as a U.S. Reportable Account if such account is not identified as a U.S. 

Reportable Account after application of the due diligence procedures in Annex I. 

The term "Account Holder" means the person listed or ide~tified as the holder of a 

Financial Account by the Financial Institution-that maintains the account. A person, 

other than a Financial Institution, holding a Financial Account for ·the benefit or 

account of another person as agent, custodian, nominee, signatory, investment 

advisor, or intermediary, is not treated as holding the account for purposes of this 

Agreement, and such other person is treated as holding the account. For purposes 

of the immediately preceding sentence, the term "Financial Institution" does not 

include a Financial Institution organized or incorporated in a U.S. Territory. In the 

case of a Cash Value Insurance Contract or an Annuity Contract, the Account 

Holder is any person entitled to access the Cash Value or change the beneficiary of 

the contract. If no person can access the Cash Value or change the beneficiary, the 

Account Holder is any person named as the owner in the contract and any person 

with a vested entitlement to payment under the terms of the contract. Upon the 

maturity of a Cash Value Insurance Contract or an Annuity Contract, each person 

entitled to receive a payment under the contract is treated as an Account Holder. 

aa) The term "U.S. Person" means a U.S. citizen or resident individual, a partnership 

or corporation organized in the United States or under the laws of the United States 

or any State thereof, a trust if(i) a court within the United States would have 

authority under applicable law to render orders or judgments concerning 

substantially all issues regarding administration of the trust, and (ii) one or more 

U.S. persons have the authority to control all substantial dec.isions of the trust, or an 

estate of a decedent that is a citizen or resident of the United States. This 

subparagraph l(aa) shall be interpreted in accordance with the U.S. Internal 

Revenue Code. 

bb) The term "Specified U.S. Person" means a U.S. Person, other than: (i) a 

corporation the stock of which is regularly traded on one or more established 

securities markets; (ii) any corporation that is a member of the same expanded 

affiliated group, as defined in section 147l(e)(2) ofthe U.S. Internal Revenue 

Code, as a corporation described in clause (i); (iii) the United States or any wholly 

owned agency or instrumentality thereof; (iv) any State of the United States, any 

U.S. Territory, any political subdivision of any ofthe foregoing, or any wholly 

owned agency or instrumentality of any one or more of the foregoing; (v) any 

organization exempt from taxation under section 501(a) ofthe U.S. Internal 

Revenue Code or an individual retirement plan as defined in section 770l(a)(37) of 

the U.S. Internal Revenue Code; (vi) any bank as defined in section 581 of the U.S. 

Internal Revenue Code; (vii) any real estate investment trust as defined in section 

856 of the U.S. Internal Revenue Code; (viii) any regulated investment company as 

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defined in section 851 of the U.S. Internal Revenue Code or any entity registered 

with the U.S. Securities and Exchange Commission under the Investment Company 

Act of 1940 (15 U.S.C. 80a-64); (ix) any common trust fund as defined in section 

584(a) of the U.S. Internal Revenue Code; (x) any trust that is exempt from tax 

under section 664(c) of the U.S. Internal Revenue Code or that is described in 

section 4947(a)(l) of the U.S. Internal Revenue Code; (xi) a dealer in securities, 

commodities, or derivative financial instruments (including notional principal 

contracts, futures, forwards, and options) that is registered as such under the laws of 

the United States or any State; (xii) a broker as defined in section 6045(c) of the 

U.S. Internal Revenue Code; or (xiii) any tax-exempt trust under a plan that is 

described in section 403(b) or section 457(b) of the U.S. Internal Revenue Code. 

cc) The term "Entity" means a legal person or a legal arrangement such as a trust. 

dd) The teim "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

ee) The term "U.S. Source Withholdable Payment" means any payment of interest 

(including any original issue discount), dividends, rents, salaries, wages, premiums, 

annuities, compensations, remunerations, emoluments, and other fixed or 

determinable annual or periodical gains, profits, and income, if such payment is 

from sources within the United States. Notwithstanding the foregoing, a U.S. 

Source Withholdable Payment does not include any payment that is not treated as a 

withholdable payment in relevant U.S. Treasury Regulations. 

ff) An Entity is a "Related Entity" of another Entity if either Entity controls the 'other 

Entity, or the two Entities are under common control. For this purpose control 

includes direct or indirect ownership of more than 50 percent of the vote or value in 

an Entity. Notwithstanding the foregoing, Bulgaria may treat an Entity as not a 

Related Entity of another Entity if the two Entities are not members of the same 

expanded affiliated group as defined in section 147l(eX2) of the U.S. Internal 

Revenue -code. 

gg) The term "U.S. TIN" means a U.S. federal taxpayer identifying number. 

bh) The term "Controlling Persons" means the natural persons who exercise control 

over an Entity. In the case of a trust, such term means the settlor, the trustees, the 

protector (if any), the beneficiaries or class of beneficiaries, and any other natural 

person exercising ultimate effective control over the trust, and in the case of a legal 

arrangement other than a trust, such term means persons in equivalent or similar 

positions. The term "Controlling Persons" shall be interpreted in a manner 

consistent with the Financial Action Task Force Recommendations. 

2. Any term not otherwise defined in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), 

have the meaning that it has at that time under the law of the Party applying this Agreement,' any 

meaning under the applicable tax laws of that Party prevailing over a meaning given to the term 

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under other laws of that Party. 

Article 2 

Obligations to Obtain and Exchange Information with Respect to U.S. Reportable Accounts 

1. Subject to the provisions of Article 3 of this Agreement. Bulgaria shall obtain the 

information specified in paragraph 2 of this Article with respect to all U.S. Reportable Accounts 

and shall annually exchange this information with the United States on an automatic basis pursuant 

to the provisions of Article 25 of the Convention. 

2. The information to be obtained and exchanged with respect to each U.S. Reportable 

Account of each Reporting Bulgarian Financial Institution is: 

a) the name, address, and U.S. TIN of each Specified U.S. Person that is an Account 

Holder of such account and, in the case of a Non-U.S. Entity that. after application 

of the due diligence procedures set forth in Annex I, is identified as having one or 

more Controlling Persons that is a Specified U.S .. Person, the name, address, and 

U.S. TIN (if any) of such entity and each such Specified U.S. Person; 

b) the account number (or functional equivalent in the absence of an account number); 

c) the name and identifying number of the Reporting Bulgarian Financial Institution; 

d) the account balance or value (including, in the case of a Cash Value Insurance 

Contract or Annuity Contract, the Cash Value or surrender value) as of the end of 

the relevant calendar year or other appropriate reporting period or, if the account 

was closed during such year, immediately before closure; 

e) in the case of any Custodial Account: 

(I) the total gross amount of interest, the total gross amount of dividends, and 

the total gross amount of other income generated with respect to the assets 

held in the account. in each case paid or credited to the account (or with 

respect to the account) during the calendar year or other appropriate 

reporting period; and 

(2) the total gross proceeds from the sale or redemption of property paid or 

credited to the account during the calendar year or other appropriate 

reporting period with respect to which the Reporting Bulgarian Financial 

Institution acted as a custodian, broker, nominee, or otherwise as an agent 

for the Account Holder; 

f) in the case of any Depository Account, the total gross amount of interest paid or 

credited to the account during the calendar year or other appropriate reporting 

period; and 

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g) in the case of any account not described in subparagraph 2(e) or 2(f) of this Article, 

the total gross amount paid or credited to the Account Holder with respect to the 

account during the calendar year or other appropriate reporting period with respect 

to which the Reporting Bulgarian Financial Institution is the obligor or debtor, 

including the aggregate amount of any redemption payments made to the Account 

Holder during the calendar year or other appropriate reporting period. 

Article 3 

Time and Manner of Exchange of Information 

1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and 

characterization of payments made with respect to a U.S. Reportable Account may be determined 

in accordance with the principles ofthe tax laws of Bulgaria. 

2. For purposes of the exchange obligation in Article 2 ofthisAgreement, the information 

exchanged shall identify the currency in which each relevant amount is denominated. 

3. With respect to paragraph 2 of Article 2 of this Agreement, information is to be obtained 

and exchanged with respect to 2014 and all subsequent years, except that: 

a) the information to be obtained and exchanged with respect to 2014 is only the 

information described in subparagraphs 2(a) through 2(d) of Article 2 of this 

Agreement; 

b) the information to be obtained and exchanged with respect to 2015 is the 

information described in subparagraphs 2(a) through 2(g) of Article 2 of this 

Agreement, except for gross proceeds described in subparagraph 2(e)(2) of Article 

2 of this Agreement; and 

c) the information to be obtained and exchanged with respect to 2016 and subsequent 

years is the information described in subparagraphs 2(a) through 2(g) of Article 2 of 

this Agreement; 

4. Notwithstanding paragraph3 ofthisArticle, with respect to each U.S. Reportable Account 

maintained by a Reporting Bulgarian Financial Institution as of June 30,2014, and subject to 

paragraph 2 of Article 6 of this Agreement, Bulgaria is not required to obtain and include in the 

exchanged information the U.S. TIN of any relevant person if such U.S. TIN is not in the records 

of the Reporting Bulgarian Financial Institution. In such a case, Bulgaria shall obtain and include 

in the exchanged information the date of birth of the relevant person, if the Reporting Bulgarian 

Financial Institution has such date of birth in its records. 

5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this 

Agreement shall be exchanged within nine months after the end of the calendar year to which the 

information relates. 

6. The Competent Authorities of Bulgaria and the United States shall enter into an agreement 

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or arrangement under the mutual agreement procedure provided for in Article 24 of the 

Convention, which shall: 

a) establish the procedures for the automatic exchange obligations described in Article 

2 of this Agreement; 

b) prescribe rules and procedures as may be necessary to implement Article 5 of this 

Agreement; and 

c) establish as necessary procedures for the exchange of the information reported 

under subparagraph I (b) of Article 4 of this Agreement. 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in the Convention, including the provisions limiting the use of the information 

exchanged. 

Article 4 

Application ofFATCA to Bulgarian Financial Institutions 

1. Treatment of Reporting Bulgarian Financial Institutions. Each Reporting Bulgarian 

Financial Institution shall be treated as complying with, and not subject to withholding under, 

section 1471 of the U.S. Internal Revenue Code if Bulgaria complies with its obligations under 

Articles 2 and 3 of this Agreement with respect to such Reporting Bulgarian Financial Institution, 

and the Reporting Bulgarian Financial Institution: 

a) identifies U.S. Reportable Accounts and reports annually to the Bulgarian 

Competent Authority the information required to be reported in paragraph 2 of 

Article 2 of this Agreementin the time and manner described in Article 3 of this 

Agreement; 

b) for each of 2015 and 2016, reports annually to the Bulgarian Competent Authority 

the name of each Nonparticipating Financial Institution to which it has made 

payments and the aggregate amount of such payments; 

c) complies with the applicable registration requirements on the IRS FATCA 

registration website; 

d) to the extent that a Reporting Bulgarian Financial Institution is (i) acting as a 

qualified intermediary (for purposes of section 144 I ofthe U.S. Internal Revenue 

Code) that has elected to assume primary withholding responsibility under chapter 

3 of subtitle A of the U.S. Internal Revenue Code, (ii) a foreign partnership that has 

elected to act as a withholding foreign partnership (for purposes of both sections 

1441 and 1471 ofthe U.S. Internal Revenue Code), or (iii) a foreign trust that has 

elected to act as a withholding foreign trust (for purposes of both sections 1441 and 

1471 of the U.S.lnternal Revenue Code), withholds 30 percent of any U.S. Source 

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Withholdable Payment to any Nonparticipating Financial Institution; and 

e) in the case of a Reporting Bulgarian Financial Institution that is not described in 

subparagraph l(d) of this Article and that makes a payment of, or acts as an 

intermediary with respect to, a U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution, the Reporting Bulgarian Financial Institution 

provides to any immediate payor of such U.S. Source Withholdable Payment the 

information required for withholding and reporting to occui: with respect to such 

payment. 

Notwithstanding the foregoing, a Reporting Bulgarian Financial Institution with respect to which 

the conditions of this paragraph l are not satisfied shall not be subject to withholding under section 

1471 ofthe U.S. Internal Revenue Code unless such Reporting Bulgarian Financial Institution is 

treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of 

Article 5 of this Agreement. 

2. Suspension of Rules Relating to Recalcitrant Accounts. The United States shall not 

require a Reporting Bulgarian Financial Institution to withhold tax under section 1471 or 1472 of 

the U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder (as 

defined in section 147l(d)(6) of the U.S. Internal Revenue Code), or to close such account, if the 

U.S. Competent Authority receives the information set forth in paragraph 2 of Article 2 of this 

Agreement, subject to the provisions of Article 3 of this Agreement, with respect to such account. 

3. Specific Treatment of Bulgarian Retirement Plans. The United States shall-treat as 

deemed-compliant FFis or exempt beneficial owners, as appropriate, for purposes of sections 14 71 

and 1472 of the U.S. Internal Revenue Code, Bulgarian retirement plans described in Annex II. 

For this purpose, a Bulgarian retirement plan includes an Entity established or located in, and 

regulated by, Bulgaria, or a predetermined contractual or legal arrangement, operated to provide 

pension or retirement benefits or earn income for providing such benefits under the laws of 

Bulgaria and regulated with respect to contributions, distributions, reporting, sponsorship, and 

taxation. 

4. Identification and Treatment of Other Deemed-Compliant FFis and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Bulgarian Financial 

Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for 

purposes of section 1471 ofthe U.S. Internal Revenue Code. 

5. Special Rules Regarding Related Entities and Branches That Are Nonparticipating 

Financial Institutions. If a Bulgarian Financial Institution, that otherwise meets the requirements 

described in paragraph J of this Article or is described in paragraph 3 or 4 of this Article, has a 

Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or branch 

from fulfilling the requirements of a participating FFI or deemed-compliant FFI for purposes of 

section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch that is treated as 

a Nonparticipating Financial Institution solely due to the expiration of the transitional rule for 

limited FFis and limited branches under relevant U.S. Treasury Regulations, such Bulgarian 
Financial Institution shall continue to be in compliance with the terms of this Agreement and shall 

continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for 

purposes of section 1471 ofthe U.S. Internal Revenue Code, provided that: 

a) the Bulgarian Financial Institution treats each such Related Entity or branch as a 

separate Nonparticipating Financial Institution for purposes of all the reporting and 

withholding requirements of this Agreement and each such Related Entity or branch 

identifies itself to withholding agents as a Nonparticipating_Financial Institution; 

b) each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 14 71 of the 

U.S. Internal Revenue Code to the extent permitted under the relevant laws 

pertaining to the Related Entity or branch; and 

c) such Related Entity or branch does not specifically solicit U.S. accounts held by 

persons that are not resident in the jurisdiction where such Related Entity or branch 

is located or accounts held by Nonparticipating Financial Institutions that are not 

established in the jurisdiction where such Related Entity or branch is located. and 

such Related Entity or branch is not used by the Bulgarian Financial Institution or 

any other Related Entity to circumvent the obligations under this Agreement or 

under section 1471 ofthe U.S. Internal Revenue Code, as appropriate. 

6. Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this 

Agreement: 

a) Bulgaria sha!l not be obligated to obtain and exchange information with respect to a 

calendar year that is prior to the calendar year with respect to which similar 

information is required to be reported to the IRS by participating FFls pursuant to 

relevant U.S. Treasury Regulations; and 

b) Bulgaria shall not be obligated to begin exchanging information prior to the date by 

which participating FFis are required to report similar information to the IRS under 

relevant U.S. Treasury Regulations. 

7. Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding Article I 

of this Agreement and the definitions provided in the Annexes to this Agreement, in implementing 

this Agreement, Bulgaria may use, and may permit Bulgarian Financial Institutions to use, a 

definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this 

Agreement, provided that such application would not frustrate the purposes of this Agreement. 

Article 5 

Collaboration on Compliance and Enforcement 

1. Minor and Administrative Errors. The U.S. Competent Authority shall notify the 

Bulgarian Competent Authority when the U.S. Competent Authority has reason to believe that 

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administrative errors or other minor errors may have led to incorrect or incomplete information 

reporting or resulted in other infringements of this Agreement. The Bulgarian Competent 

Authority shall apply its domestic law (including applicable penalties) to obtain corrected and/or 

complete information or to resolve other infringements of this Agreement. 

2. Significant Non-Compliance. 

a) The U.S. Competent Authority shall notify the Bulgarian CQmpetent Authority 

when the U.S. Competent Authority has determined that there is significant noncompliance with the obligations under this Agreement with respect to a Reporting 

Bulgarian Financial Institution. The Bulgarian Competent Authority shall apply its 

domestic law (including applicable penalties) to address the significant noncompliance described in the notice. 

b) If such enforcement actions do not resolve the non-compliance within a period of 

18 months after notification of significant non-compliance is first provided by the 

U.S. Competent Authority, the United States shall treat the Reporting Bulgarian 

Financial Institution as a Nonparticipating Financial Institution pursuant to this 

subparagraph 2(b ). 

3. Reliance on Third Partv Service Providers. Bulgaria may allow Reporting Bulgarian 

Financial Institutions to use third party service providers to fulfill the obligations imposed on such 

Reporting Bulgarian Financial Institutions by Bulgaria, as contemplated in this Agreement, but 

these obligations shall remain the responsibility of the Reporting Bulgarian Financial Institutions. 

4. Prevention of Avoidance. Bulgaria shall implement as necessary requirements to prevent 

Financial Institutions from adopting practices intended to circumvent the reporting required under 

this Agreement. 

Article 6 . 

Mutual Commitment to Continue to Enhance the Effectiveness of Information Exchange and 

Transparency 

1. Treatment of Passthru Payments and Gross Proceeds. The Parties are committed to 

work together, along with Partner Jurisdictions, to develop a·practical and effective alternative 

approach to achieve the policy objectives of foreign passthru payment and gross proceeds 

withholding that minimizes burden, 

2. Documentation of Accounts Maintained as of June 30, 2014. With respect to U.S. 

Reportable Accounts maintained by a Reporting Bulgarian Financial Institution as of June 30, 

2014, Bulgaria commits to establish, by January I, 2017, for reporting with respect to 2017 and 

subsequent years, rules requiring Reporting Bulgarian Financial Institutions to obtain the U.S. TIN 

of each Specified U.S. Person as required pursuant to subparagraph 2(a) of Article 2 of this 

Agreement. 

1 

3 
Article 7 

Consistency in the Application ofFATCA to Partner Jurisdictions 

1. Bulgaria shall be granted the benefit of any more favorable terms under Article 4 or Annex 

I of this Agreement relating to the application ofF A TCA to Bulgarian Financial Institutions 

afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant to which the 

other Partner Jurisdiction commits to undertake the same obligations as Bulgaria described in 

Articles 2 and 3 of this Agreement, and subject to the same terms and conditions as described 

therein and in Articles 5 through 9 of this Agreement. 

2. The United States shall notify Bulgaria of any such more favorable terms, and such more 

favorable terms shall apply automatically under this Agreement as if such terms were specified in 

this Agreement and effective as of the date of the signing of the agreement incorporating the more 

favorable terms, unless Bulgaria declines in writing the application thereof. 

Article 8 

Consultations and Amendments 

I. In case any difficulties in the implementation of this Agreement arise, either Party may request 

consultations to develop appropriate measures to ensure the fulfillment of this Agreement. 

2. This Agreement may be amended by written mutual agreement of the Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same procedures as 

set forth in paragraph 1 of Article 10 of this Agreement. 

Article 9 

Annexes 

The Annexes form an integral part of this Agreement. 

Article JO 

Term of Agreement 

l. This Agreement shall enter into force on the date of Bulgaria's written notification to the 

United States that Bulgaria has completed its necessary internal procedures for entry into force of 

this Agreement. 

2. Either Party may terminate this Agreement by giving notice of termination in writing to the 

other Party. Such termination shall become effective on the first day of the month following the 

expiration of a period of 12 months after the date of the notice of termination. 

3. The Parties shall, prior to December 31,2016, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this 

Agreement. 

I 

4 
In witness whereof, the undersigned, being duly authorized thereto by their respective 

Governments, have signed this Agreement. 

Done at Sofia, in duplicate, in the English and Bulgarian languages, both texts being equally 1 I authentic, this 5th day o(December, 2014. 

FOR THE GOVERNMENT OF 

THE UNITED STATES OF AMERICA: 

-·1 r1· 

I ifit~L <Z5 VF 

FOR THE GOVERNMENT OF THE 

REPUBLIC OF BULGARIA: 

I 

5 

---------------·----~------~----·---· 
ANNEX I 

DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. 

REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN 

NONPARTICIPATING FINANCIAL INSTITUTIONS 

L General. 

A. Bulgaria shall require that Reporting Bulgarian Financial Institutions apply the due 

diligence procedures contained in this Annex I to identify U.S. Reportable Accounts and 

accounts held by Nonparticipating Financial Institutions. 

B. For purposes of the Agreement, 

1. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value of an account 

shall be determined as of the last day of the calendar year or other appropriate 

reporting period. 

3. Where a balance or value threshold is to be determined as of June 30, 2014 

under this Annex l, the relevant balance or value shall be determined as of that day 

or the last day of the reporting period ending immediately before June 30, 2014, 

and where a balance or value threshold is to be determined as of the last day of a 

calendar year under this Annex I, the relevant balance or value shall be determined 

as of the last day o.fthe calendar year or other appropriate reporting period. 

4. Subject to subparagraph E( 1) of section II of this Annex I, an account shall 

be treated as a U.S. Reportable Account beginning as of the date it is identified as 

such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provided, information with respect to a U.S. Reportable 

Account shall be reported annually in the calendar year following the year to which 

the information relates. 

C. As an alternative to the procedures described in each section of this Annex l, 

Bulgaria may permit Reporting Bulgarian Financial Institutions to rely on the procedures 

·described in relevant U.S. Treasury Regulations to establish whether an account is a U.S. 

Reportable Account or an account held by a Nonparticipating Financial Institution. 

Bulgaria may permit Reporting Bulgarian Financial Institutions to make such election 

separately for each section of this Annex I either with respect to all relevant Financial 

Accounts or, separately, with respect to any clearly identified group of such accounts (such 

as by line of business or the location of where the account is maintained). 
IL Preexisting Individual Accounts. The following rules and procedures apply for purposes 

of identifying U.S. Reportable Accounts among Preexisting Accounts held by individuals 

("Preexisting Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the 

Reporting Bulgarian Financial Institution elects otherwise, either with respect to all 

Preexisting Individual Accounts or, separately, with respect to any clearly identified group 

of such accountS, where the implementing rules in Bulgaria provid~ for such an election, 

the following Preexisting Individual Accounts are not required to be reviewed, identified, 

or reported as U.S. Reportable Accounts: 

l. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as of June 30, 2014. 

2. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account that is a Cash Value Insurance Contract or an Annuity Contract with a 

balance or value of$250,000 or less as of June 30, 2014. 

3. A Preexisting Individual Account that is a Cash Value Insurance Contract or 

an Annuity Contract, provided the law or regulations of Bulgaria or the United 

States effectively prevent the sale of such a Cash Value Insurance Contract or an 

Annuity Contract to U.S. residents (e.g., if the relevant Financial Institution does 

not have the required registration under U.S. law, and the law of Bulgaria requires 

reporting or withholding with respect to insurance products held by residents of 

Bulgaria). 

4. A Depository Account with a balance of $50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or 

Value as of June 30, ·2014, that Exceeds $50,00.0 ($250,000 for a Cash Value Insurance 

Contract or Annuity Contract), But Does Not Exceed $1,000,000 ("Lower Value 

Accounts"). 

I. Electronic Record Search. The Reporting Bulgarian Financial Institution 

must review electronically searchable data maintained by the Reporting Bulgarian 

Financial Institution for any of the following U.S. indicia: 

a) Identification of the Account Holder as a U.S. citizen or resident; 

b) Unambiguous indication of a U.S. place of birth; 

c) Current U.S. mailing or residence address (including a U.S: post 

office box); 

d) Current U.S. telephone number; 

2 
e) Standing instructions to transfer funds to an account maintained in 

the United States; 

/) Currently effective power of attorney or signatory authority granted 

to a person with a U.S. address; or 

g) An "'in-care-of' or "hold mail" address that i~ the sole address the 

Reporting Bulgarian Financial Institution has on file for the Account Holder. 

In the case of a Preexisting Individual Account that is a Lo\ver Value 

Account, an "in-care-of' address 'outside the United States or "hold mail" 

address shall not be treated as U.S. indicia. 

2. If none ofthe U.S. indicia listed in subparagraph B(l) ofthis section are 

discovered in the electronic search, then no further action is required until there is a 

change in circumstances that results in one or more U.S. indicia being associated 

with the account, or the account becomes a High Value Account described in 

paragraph D of this section. 

3. If any ofthe U.S. indicia listed in subparagraph B(l) ofthis section are 

discovered in the electronic search, or if there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account, then the 

Reporting Bulgarian Financial Institution must treat the account as a U.S. 

Reportable Account unless it elects to apply subparagraph B(4) ofthis section and 

one of the exceptions in such subparagraph applies with respect to that account. 

4. Notwithstanding a finding of U.S. indicia under subparagraph B(l) of this 

section, a Reporting Bulgarian Financial Institution is not required to treat an 

account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously indicates a 

U.S. place of birth, the Reporting Bulgarian Financial Institution obtains, or 

has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a U.S. 

citizen nor a U.S. resident for tax purposes (which may be on an IRS 

Form W-8 or other similar agreed fonn); 

(2) A non-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy of the Account Holder's Certificate of Loss of 

Nationality of the United States or a reasonable explanation of: 

3 
(a) The reason the Account Holder does not have such a 

certificate despite relinquishing U,S. citizenship; or 

(b) The reason the Account Holder did not obtain U.S. 

citizenship at birth. 

b) Where the Account Holder information contains a current U.S. 

mailing or residence address, or one or more U.S. telephone numbers that 

are the only telephone numbers associated with the account, the Reporting 

Bulgarian Financial Institution obtains, or has previously reviewed and 

maintains a record of: 

(I) A self-certification that the Account Holder is neither a U.S. 

citizen nor aU .S. resident for tax purposes (which may be on an IRS 

Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of section 

VI of this Annex I, establishing the Account Holder's non-U.S. 

status. 

c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Bulgarian Financial Institution obtains, or has 

previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a U.S. 

citizen nor a U.S. resident for tax purposes (which may be on an IRS 

Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of section 

VI of this Annex I, establishing the Account Holder's non-U.S. 

status. 

d) Where the Account Holder information contains a cu"ently 

effective power of attorney or signatory authority granted to a person with 

a U.S. address, has an "in-care-or address or "hold mail" address that is 

the sole address identified for the Account Holder, or has one or more U.S. 

telephone numbers (if a non-U.S. telephone number is also associated 

with the account), the Reporting Bulgarian Financial Institution obtains, or 

has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a U.S. 

citizen nor a U.S. resident for tax purposes (which may be on an IRS 

Form W-8 or other similar agreed form); or 

4 
(2) Documentary evidence, as defined in paragraph D of section 

VI of this Annex I, establishing the Account Holder's non-U.S. 

status. 

C. Additional Procedures Applicable to Preexisting Individual Accounts That Are 

Lower Value Accounts. 

1. Review of Preexisting Individual Accounts that are Lower Value Accounts 

for U.S. indicia must be completed by June 30,2016. 

2. If there is a change of circumstances with respect to a Preexisting Individual 

Account that is a Lower Value Account that results in one or more U.S. indicia 

described in subparagraph B(l) of this section being associated with the-account, 

then the Reporting Bulgarian Financial Institution must treat the account as a U.S. 

Reportable Account unless subparagraph B(4) of this section applies. · 

3. Except for DepositoryAccounts described in subparagraph A(4) ofthis 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable Account 

in all subsequent years, unless the Account Holder ceases to be a Specified U.S. 

Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With a 

Balance or Value That Exceeds $1,000,000 as of June 30, 2014, or December 31 of 

2015 or Any Subsequent Year ("High Value Accounts"). 

l. Electronic Record Search. The Reporting Bulgarian Financial Institution 

must review electronically searchable data maintained by the Reporting Bulgarian 

Financial Institution for any of the U.S. indicia described in subparagraph B(l) of 

this section. 

2. Paper Record Search. If the Reporting Bulgarian Financiallnstitution's 

electronically searchable databases include fields for, and capture all of the 

information described in, subparagraph 0(3) of this section, then no further paper 

record search is required. If the electronic databases do not capture all ofthis 

information, then with respect to a High Value Account, the Reporting Bulgarian 

Financial Institution must also review the current customer master file and, to the 

extent not contained in the current customer master file, the following documents 

associated with the account and obtained by the Reporting Bulgarian Financial 

Institution within the last five years for any of the U.S. indicia described in 

subparagraph B(l) ofthis section: 

a) The most recent documentary evidence collected with respect to the 

account; 

5 
h) The most recent account opening contract or documentation; 

c) The most recent documentation obtained by the Reporting Bulgarian 

Financial Institution pursuant to AMUKYC Procedures or for other 

regulatory purposes; 

d) Any power of attorney or signature authority forms currently in 

effect; and 

e) Any standing instructions to transfer funds currently in effect. 

3. Exception Where Databases Contain Sufficient Information. A 

Reporting Bulgarian Financial Institution is not required to perform the paper 

record search described in subparagraph 0(2) ofthis section if the Reporting 

Bulgarian Financial Institution's electronically searchable information includes the 

following: 

a) The Account Holder's nationality or residence status; 

h) The Account Holder's residence address and mailing address 

currently on file with the Reporting Bulgarian Financial Institution; 

c) The Account Holder's telephone number{s) currently on file, if any, 

with the Reporting Bulgarian Financial Institution; 

d) Whether there are standing instructions to transfer funds in the 

account to another account (including an account at another branch of the 

Reporting Bulgarian Financial Institution or another Financial Institution); 

e) Whether there is a current."in-care-of' address or "hold mail" 

address for the Account Holder; and 

f) Whether there is any power of attorney or signatory authority for the 

account. 

4. Relationship Manager Inquiry for Actual Knowledge. In addition to the 

electronic and paper record searches described above, the Reporting Bulgarian 

Financial Institution must treat as a U.S. Reportable Account any High Value 

Account assigned to a relationship manager (including any Financial Accow1ts 

aggregated with such High Value Account) if the relationship manager has actual 

knowledge that the Account Holder is a Specified U.S. Person. 

5. Effect of Finding U.S. Indicia. 

a) If none of the U.S. indicia listed in subparagraph B(l) ofthis section 

6 
are discovered in the enhanced review of High Value Accounts described 

above, and the account is not identified as held by a Specified U.S. Person 

in subparagraph D(4) ofthis section, then no further action is required until· 

there is a change in circumstances that results in one or more U.S. indicia 

being associated with the account. 

b) If any ofthe U.S. indicia listed in subparagraph B(l) ofthis section 

are discovered in the enhanced review of High ValuC? Acc~unts described 

above, or if there is a subsequent change in circumstances that results in one 

or more U.S. indicia being associated with the account, then the Reporting 

Bulgarian Financial Institution must treat the account as a U.S. Reportable 

Account unless it elects to apply subparagraph B(4) of this section and one 

of the exceptions in such subparagraph applies with respect to that account. 

c) Except for Depository Accounts described in subparagraph A(4) of 

this section, any Preexisting Individual Account that has been identified as a 

U.S. Reportable Account under this section shall be treated as a U.S. 

Reportable Account in all subsequent years, unless the Account Holder 

ceases to be a Specified U.S. Person. 

E. Additional Procedures Applicable to High Value Accounts. 

I. If a Preexisting Individual Account is a High Value Account as of June 30, 

2014, the Reporting Bulgarian Financial Institution must complete the enhanced 

review procedures described in paragraph D of this section with respect to such 

account by June 30,2015. Ifbased on this review such account is identified as a 

U.S. Reportable Account on or before December 31, 2014, the Reporting Bulgarian 

Financial Institution must report the required information about such account with 

respect to 2014 in the first report on the account and·on an annual basis thereafter. 

In the case of an account identified as a U.S. ReportableAccount after December 

31,2014 and on or before June 30,2015, the Reporting Bulgarian Financial 

Institution is not required to report information about such account with respect to 

2014, but must report information about the account on an annual basis thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of June 

30, 2014, but becomes a High Value Account as of the last day of2015 or any 

subsequent calendar year, the Reporting Bulgarian Financial Institution must 

complete the enhanced review procedures described in paragraph D of this section 

with respect to such account within six months after the last day of the calendar 

year in which the account becomes a High Value Account. If based on this review 

such account is identified as a U.S. Reportable Account, the Reporting Bulgarian 

Financial Institution must report the required information about such account with 

respect to the year in which it is identified as aU .S. Reportable Account and 

subsequent years on an annual basis, unless the Account Holder ceases to be a 

Specified U.S. Person. 

7 
3. Once a Reporting Bulgarian Financial Institution applies the enhanced 

review procedures described in paragraph D of this section to a High Value 

Account, the Reporting Bulgarian Financial Institution is not required to re-apply 

such procedures, other than the relationship manager inquiry described in 

subparagraph 0(4) of this section, to the same High Value Account in any 

subsequent year. 

4. If there is a change of circumstances with respect to a High Value Account 

that results in one or more U.S. indicia described in subparagraph B(l) ofthis 

section being associated with the account, then the Reporting Bulgarian Financial 

Institution must treat the account as a U.S. Reportable Account unless it elects to 

apply subparagraph B(4) of this section and one of the exceptions in such 

subparagraph applies with respect to that account. 

5. A Reporting Bulgarian Financial Institution must implement procedures to 

ensure that a relationship manager identifies any change in circumstances of an 

account. For example, if a relationship manager is notified that the Account Holder 

has a new mailing address in the United States, the Reporting Bulgarian Financial 

Institution is required to treat the new address as a change in circumstances and, if 

it elects to apply subparagraph B(4) ofthis section, is required to obtain the 

appropriate documentation from the Account Holder. 

F. Preexisting Individual Accounts That Have Been Documented for Certain 

Other Purposes. A Reporting Bulgarian 'Financial Institution that has previously obtained 

documentation from an Account Holder to establish the Account Holder's status as neither 

a U.S. citizen nor a U.S. resident in order to meet its obligations under a qualified 

intermediary, withholding foreign partnership, or withholding foreign trust agreement with 

the IRS, or to fulfill its obligations under chapter 61 ofTitle 26 of the United States Code, 

is not required to perform the procedures described in subparagraph B(l) of this section 

with respect to Lower Value Accounts or subparagraphs D( 1) through 0(3) of this section 

with respect to High Value Accounts. 

IlL New Individual Accounts. The following ru.les and procedures apply for purposes of 

identifying U.S. Reportable Accounts among Financial Accounts held by individuals and opened 

on or after July I, 20 14 (''New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the 

Reporting Bulgarian Financial Institution elects otherwise, either with respect to all New 

Individual Accounts or, separately, with respect to any clearly identified group of such 

accounts, where the implementing rules in Bulgaria provide for such an election, the 

following New Individual Accounts are not required to be reviewed, identified, or reported 

as U.S. Reportable Accounts: 

I. A Depository Account unless the account balance exceeds $50,000 at the 

8 
I 

I 

I 

I 

f 

end of any calendar year or other appropriate reporting period. 

2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 at 

the end of any calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts not 

described in paragraph A of this section, upon account opening (or within 90 days after the 

end of the calendar year in which the account ceases to be described in paragraph A of this 

section), the Reporting Bulgarian Financial Institution must obtain a self-certification, 

which may be part of the account opening documentation, that allows the·Reporting 

Bulgarian Financial Institution to determine whether the Account Holder is resident in the 

United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident 

in the United States for tax purposes, even if the Account Holder is also a tax resident of 

another jurisdiction) and confirm the reasonableness of such self-certification based on the 

information obtained by the Reporting Bulgarian Financial Institution in connection with 

the opening of the account, including any documentation collected pursuant to AMLIK YC 

Procedures. 

1. If the self-certification establishes that the Account Holder is resident in the 

United States for tax purposes, the Reporting Bulgarian Financial Institution must 

treat the account as a U.S. Reportable Account and obtain a self-certification that 

includes the Account Holder's U.S. TIN (which may be an IRS Form W-9 or other 

similar agreed form). 

2. If there is a change of circumstances with respect to a New Individual 

Account that causes the Reporting Bulgarian Financial Institution to know, or have 

reason to know, that the original self-certification is incorrect or unreliable, the 

Reporting Bulgarian Financial Institution cannot rely on the original selfcertification and must obtain a valid self-certification that establishes whether the 

Account Holder is a U.S. citizen or resid~nt for U.S. tax purposes. If the Reporting 

Bulgarian Financial Institution is unable to obtain a valid self-certification, the 

Reporting Bulgarian Financial Institution must treat the account as a U.S. 

Reportable Account. 

IV. Preexisting Entitv Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions 

among Preexisting Accounts held by Entities ("Preexisting Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless 

the Reporting Bulgarian Financial Institution elects otherwise, either with respect to all 

Preexisting Entity Accounts or, separately, with respect to any clearly identified group of 

such accounts, where the implementing rules in Bulgaria provide for such an election, a 

Preexisting Entity Account with an account balance or value that does not exceed $250,000 

as of June 30,2014, is not required to be reviewed, identified, or reported as a U.S. 

Reportable Account until the account balance or value exceeds $1,000,000. 

9 
B. Entity Accounts Subiect to Review. A Preexisting Entity Account that has an 

account balance or value that exceeds $250,000 as of June 30,2014, and a Preexisting 

Entity Account that does not exceed $250,000 as of June 30, 2014 but the account balance 

or value of which exceeds $1,000,000 as of the last day of2015 or any subsequent calendar 

year, must be reviewed in accordance with the procedures set forth in paragraph D ofthis 

section. 

C. Entity Accounts With Respect to Which Reporting Is Required. With respect to 

Preexisting Entity Accounts described in paragraph B ofthis section, only accounts that are 

held by one or more Entities that are Specified U.S. Persons, or by Passive NFFEs with one 

or more Controlling Persons who are U.S. citizens or residents, shall be treated as U.S. 

Reportable Accounts. In addition, accounts held by Nonparticipating Financial Institutions 

shall be treated as accounts for which aggregate payments as described in subparagraph 

l(b) of Article 4 ofthe Agreement are reported to the Bulgarian Competent Authority. 

D. Review Procedures for Identifying Entity Accounts With Respect to Which 

Reporting Is Required. For Preexisting Entity Accounts described in paragraph B of this 

section, the Reporting Bulgarian Financial Institution must apply the following review 

procedures to determine whether the account is held by one or more Specified U.S. 

Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or 

residents, or by Nonparticipating Financial Institutions: 

1. Determine Whether the Entitv Is a Specified U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AMUKYC Procedures) to determine whether the information indicates that 

the Account Holder is a U.S. Person. For this purpose. information 

indicating that the Account Holder is a U.S. Person includes a U.S. place of 

incorporation or organization, or a U.S. address. 

b) If the information indicates that the Account Holder is a U.S. Person, 

the Reporting Bulgarian Financia11nstitution must treat the account as a 

U.S. Reportable Account unless it obtains a self-certification from the 

Account Holder (which may be on an IRS Form W-8 or W-9, or a similar 

agreed form), or reasonably determines based on information in its 

possession or that is publicly available, that the Account Holder is not a 

Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity Is a Financial Institution. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AMLIKYC Procedures) to determine whether the information indicates that 

10 
the Account Holder is a Financial Institution. 

b) If the information indicates that the Account Holder is a Financial 

Institution, or the Reporting Bulgarian Financial Institution verifies the 

Account Holder's Global Intermediary Identification Number on the 

published IRS FFI list, then the account is not a U.S. Reportable Account. 

3. Determine Whether a Financial Institution Is a Nonparticipating 

Financial Institution Payments to Which Are Subject to Aggregate Reporting 

Under Subparagraph l(b) of Article 4 of the Agreement. 

a) Subject to subparagraph 0(3)(b) of this section, a Reporting 

Bulgarian Financial lns_titution may determine that the Account Holder is a 

Bulgarian Financial Institution or other Partner Jurisdiction Financial 

Institution if the Reporting Bulgarian Financial Institution reasonably 

determines that the Account Holder has such status on the basis of the 

Account Holder's Global Intermediary Identification Number on the 

published IRS FFllist or other information that is publicly available or in 

the possession ofthe Reporting Bulgarian Financial Institution, as 

applicable. In such case, no further review, identification, or reporting is 

required with respect to the account. 

b) If the Account Holder is a Bulgarian Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as aNonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be reported 

as contemplated in subparagraph 1 (b) of Article 4 of the Agreement. 

c) If the Account Holder is not a Bulgarian Financial Institution or 

other Partner Jurisdiction Financial1nstitution, then the Reporting Bulgarian 

Financial Institution must treat the Account Holder as a Nonparticipating 

Financial Institution payments to which are reportable under subparagraph 

l(b) of Article 4 of the Agreement, unless the Reporting Bulgarian Financial 

Institution: 

(1) Obtains a self-certification (which may be on an IRS Form 

W-8 or similar agreed form) from the Account Holder that it is a 

certified deemed-compliant FFI, or an exempt beneficial owner, as 

those terms are defined in relevant U.S. Treasury Regulations; or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Globallntermediary 

Identification Number on the published lRS FFI list. 

4. Determine Whether an Account Held by an NFFE Is a U.S. Reportable 

11 
Account. With respect to an Account Holder of a Preexisting Entity Account that is 

not identified as either a U.S. Person or a Financial Institution, the Reporting 

Bulgarian Financial Institution must identify (i) whether the Account Holder has 

Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and (iii) 

whether any of the Controlling Persons of the Account Holder is a U.S. citizen or 

resident. In making these determinations the Reporting Bulgarian Financial 

Institution must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of 

this section in the order most appropriate under the circums~ces. 

a) For purposes of determining the Controlling Persons of an Account 

Holder, a Reporting Bulgarian Financial Institution may rely on information 

collected and maintained pursuant to AMUKYC Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Bulgarian Financial Institution must obtain a 

self-certification (which may be on an IRS Form W-8 or W-9, or on a 

similar agreed form) from the Account Holder to establish its status, unless 

it has information in its possession or that is publicly available, based on 

which it can reasonably determine that the Account Holder is an Active 

NFFE. 

c) For purposes of determining whether a Controlling Person of a 

Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting 

Bulgarian Financial Institution may rely on: 

(1) Information collected and maintained pursuant to AML/KYC 

Procedures in the case of a Preexisting Entity Account held by one 

or more NFFEs with an account balance or value that does not 

exceed $1 ,000,000; or 

(2) A self-certification (which may be on an IRS Form W-8 or 

W-9, or on a similar agreed form) from the Account Holder or such 

Controlling Person in the case of a Preexisting Entity Account held 

by one or more NFFEs with an account balance or value that 

exceeds $1,000,000. 

d) If any Controlling Person of a Passive NFFE is a U.S. citizen or 

resident, the account shall be treated as a U.S. Reportable Account. 

E. Timing of Review and Additional Procedures Applicable to Preexisting Entitv 

Accounts. 

l. Review of Preexisting Entity Accounts with an account balance or value 

that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016. 

12 

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2. Review of Preexisting Entity Accounts with an account balance or value 

that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of 

December 31 of 2015 or any subsequent year, must be completed within six months 

after the last day of the calendar year in which the account balance or value exceeds 

$1,000,000. 

3. If there is a change of circumstances with respect to a Preexisting Entity 

Account that causes the Reporting Bulgarian Financial Insti~ution to know, or have 

reason to know, that the self-certification or other documentation associated with an 

account is incorrect or unreliable, the Reporting Bulgarian Financial Institution 

must redetermine the status of the account in accordance with the procedures set 

forth in paragraph D of this section. 

V. New Entity Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions 

among Financial Accounts held by Entities and opened on or after July 1, 20 14 ("New Entity 

Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless 

the Reporting Bulgarian Financial Institution elects otherwise, either with respect to all 

New Entity Accounts or, separately, with respect to any clearly identified group of such 

accounts, where the implementing rules in Bulgaria provide for such election, a credit card 

account or a revolving credit facility treated as a New Entity Account is not required to be 

reviewed, identified, or reported, provided that the Reporting Bulgarian Financial 

Institution maintaining such account implements policies and procedures to prevent an 

account balance owed to the Account Holder that exceeds $50,000. 

B. Other New Entity Accounts. With respect to New Entity Accounts not described 

in paragraph A of this section, the Reporting Bulgarian Financial Institution must 

determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Bulgarian 

Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating 

FFI, a deemed-compliant FPI, or an exempt beneficial owner, as those terms are defined in 

relevant U.S. Treasury Regulations; or (iv) an Active NPPE or Passive NFPE. 

1. Subject to subparagraph B(2) of this section, a Reporting Bulgarian 

Financial Institution may determine that the Account Holder is an Active NPFE, a 

Bulgarian Financial Institution, or other Partner Jurisdiction Financial Institution if 

the Reporting Bulgarian Financial Institution reasonably determines that the 

Account Holder has such status on the basis of the Account Holder's Global 

Intermediary Identification Number or other information that is publicly available 

or in the possession of the Reporting Bulgarian Financial Institution, as applicable. 

2. If the Account Holder is a Bulgarian Financial Institution or other Partner 

Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial 

Institution, then the account is not a U.S. Reportable Account, but payments to the 

13 
·------------------

Account Holder must be reported as contemplated in subparagraph I (b) of Article 4 / 

of the Agreement. j 

! 

3. In all other cases, a Reporting Bulgarian Financial Institution must obtain a j 

self-certification from the Account Holder to establish the Account Holder's status. I 

Based on the self-certification, the following rules apply: , 

a) If the Account Holder is a Specified U.S. Person, the Reporting 

Bulgarian Financial Institution must treat the account as a U.S. Reportable 

Account. 

b) If the Account Holder is a Passive NFFE, the Reporting Bulgarian 

Financial Institution must identify the Controlling Persons as determined 

under AML/KYC Procedures, and must determine whether any such person 

is a U.S. citizen or resident on the basis of a self-certification from the 

Account Holder or such person. If any such person is a U.S. citizen or 

resident, the Reporting Bulgarian Financial Institution must treat the 

account as a U.S. Reportable Account. 

c) IftheAccount Holder is: (i) a U.S. Person that is not a Specified 

U.S. Person; (ii) subject to subparagraph B(3)(d) ofthis section, a Bulgarian 

Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a 

participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, 

as those terms are defined in relevant U.S. Treasury Regulations; (iv) an 

Active NFFE; or (v) a Passive NFFE none of the Controlling Persons of 

which is a U.S. citizen or resident, then the account is not a U.S. Reportable 

Account, and no reporting is required with respect to the account. 

d) IftheAccount Holder is a Nonparticipating Financial Institution 

{including a Bulgarian Financial Institution or other Partner Jurisdiction 

Financial Institution treated by the IRS as a Nonparticipating Financial 

Institution), then the account is not a U.S. Reportable Account, but 

payments to the Account Holder must be repo.rted as contemplated in 

subparagraph I (b) of Article 4 oftheAgreement. 

VI. Special Rules and Definitions. The following additional rules and definitions apply in 

implementing the due diligence procedures described above: 

A. Reliance on Self-Certifications and Documentary Evidence. A Reporting 

Bulgarian Financial Institution may not rely on a self-certification or documentary 

evidence if the Reporting Bulgarian Financial Institution knows or has reason to know that 

the self-certification or documentary evidence is incorrect or unreliable. 

B. Definitions. The following definitions apply for purposes of this Annex I. 

14 

i 
1. AMLIKYC Procedures. "AMUKYC Procedures" means the customer due 

diligence procedures of a Reporting Bulgarian Financial Institution pursuant to 

the anti-money laundering or similar requirements of Bulgarian to which such 

Reporting Bulgarian Financial Institution is subject. 

2. NFFE. An "NFFE" means any Non-U.S. Entity that is not an FFI as defined in 

relevant U.S. Treasury Regulations or is an Entity described in subparagraph 

B(4)(j) of this section, and also includes any Non-U.S. Entity that is established 

in Bulgaria or another Partner Jurisdiction and that is not a Financial Institution. 

3. Passive NFFE. A "Passive NFFE" means any NFFE that is not (i) an Active 

NFFE, or (ii) a withholding foreign partnership or withholding foreign trust 

pursuant to relevant U.S. Treasury Regulations. 

4. Active NFFE. An "Active NFFE" means any NFFE that meets any of the 

following criteria: 

a) Less than 50 percent of the NFFE's gross income for the preceding 

calendar year or other appropriate reporting period is passive income 

and less than 50 percent ofthe assets held by the NFFE during the 

preceding calendar year or other appropriate reporting period are assets 

that produce or are held for the production of passive income; 

b) The stock of the NFFE is regularly traded on an established-securities 

market or the NFFE is a Related Entity of an Entity the stock of which is 

regularly traded on an established securities market; 

c) The NFFE is organized in a U.S. Territory and all ofthe owners of the 

payee are bona fide residents of that U.S. Territory; 

d) The NFFE is a government (other than the U.S. government), a political 

subdivision of such government (which, for the avoidance of doubt, 

includes a state, province, county, or municipality), or a public body 

performing a function of such government or a political subdivision 

thereof, a government of a U.S. Territory, an international organization, 

a non-U.S. central bank of issue, or an Entity wholly owned by one or 

more of the foregoing; 

e) Substantially all of the activities of the NFFE consist of holding (in 

whole or in part) the outstanding stock of, or providing financing and 

services to, one or more subsidiaries that engage in trades or businesses 

other than the business of a Financial Institution, except that an entity 

shall not qualify for NFFE status if the entity functions (or holds itself 

out) as an investment fund, such as a private equity fund, venture capital 

fund, leveraged buyout fund, or any investment vehicle whose purpose 

15 
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is to acquire or fund companies and then hold interests in those 

. companies as capital assets for investment purposes; 

f) The NFFE is not yet operating a business and has no prior operating 

history, but is investing capital into assets with the intent to operate a 

business other than that of a Financial Institution, provided that the 

NFFE shall not qualify for this exception after the date that is 24 months 

after the date of the initial organization of the NFFE; 

g) The NFFE was not a Financial Institution in the past five years, and is in 

the process of liquidating its assets or is reorganizing with the intent to 

continue or recommence operations in a business other than that of a 

Financial Institution; 

h) The NFFE primarily engages in financing and hedging transactions 

with, or for, Related Entities that are not Financial Institutions, and does 

not provide financing or hedging services to any Entity that is not a 

Related Entity, provided that the group of any such Related Entities is 

primarily engaged in a business other than that of a Financial Institution; 

i) The NFFE is an "excepted NFFE" as described in relevant U.S. Treasury 

Regulations; or 

j) The NFFE meets all of the following requirements: 

t. It is established and operated in its jurisdiction of residence 

exclusively for religious, charitable, scientific, artistic, cultural, 

athletic, or educational purposes; or it is established and operated 

·in its jurisdiction of residence and it is a professional organization, 

business league, chamber of commerce, labor organization, 

agricultural or horticultural organization, civic league or an 

organization operated exclusively for the promotion of social 

welfare; 

ii. It is exempt from income tax in its jurisdiction of residence; 

iii. It has no shareholders or members who have a proprietary or 

beneficial interest in its income or assets; 

iv. The applicable laws ofthe NFFE'sjurisdiction of residence or the 

NFFE's formation documents do not permit any income or assets 

of the NFFE to be distri.buted to, or applied for the benefit of, a 

priva:te person or non-charitable Entity other than pursuant to the 

conduct of the NFFE's charitable activities, or as payment of 

reasonable compensation for services rendered, or as payment 

16 
. I 

representing the fair market value of property which the NFFE has 

purchased; and 

v. The applicable laws of the NFFE'sjurisdiction of residence or the 

NFFE's formation documents require that, upon the NFFE's 

liquidation or dissolution, all ofits assets be distributed to a 

governmental entity or other non-profit organization, or escheat to 

the government of the NFFE'sjurisdiction of residence or any 

political subdivision thereof. · 

5. Preexisting Account. A "Preexisting Account" means a Financial Account 

maintained by a Reporting Bulgarian Financial Institution as of June 30, 2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

1. Aggregation of Individual Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an individual, a Reporting 

Bulgarian Financial Institution is required to aggregate all Financial Accounts 

maintained by the Reporting Bulgarian Financial Institution, or by a Related Entity, 

but only to the extent that the Reporting Bulgarian Financial Institution's 

computerized systems link the Financial Accounts by reference to a data element 

such as client number or taxpayer identification number, and allow account 

balances or values to be aggregated. Each holder of a jointly held Financial 

Account shall be attributed the entire balance or value of the jointly hel_d Financial 

Account for purposes of applying the aggregation requirements described in this 

paragraph l. 

2. Aggregation of Entity Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an Entity, a Reporting 

Bulgarian Financial Institution is required to take into account all Financial 

Accounts that are maintained by the Reporting Bulgarian Financial Institution, or 

by a Related Entity, but only to the extent that the Reporting Bulgarian Financial 

Institution's computerized systems link the Financial Accounts by reference to a 

data element such as client number or taxpayer identification number, and allow 

account balances or values to be aggregated .. 

3. Special Aggregation Rule Applicable to Relationship Managers. For 

purposes of determining the aggregate balance or value of Financial Accounts held 

by a person to determine whether a Financial Account is a High Value Account, a 

Reporting Bulgarian Financial Institution is also required, in the case of any 

Financial Accounts that a relationship manager knows, or has reason to know, are 

directly or indirectly owned, controlled, or established (other than in a fiduciary 

capacity) by the same person, to aggregate all such accounts . 

17 
4. Currency Translation Rule. For purposes of determining the balance or 

value of Financial Accounts denominated in a currency other than the U.S. dollar a 

Reporting Bulgarian Financial Institution must convert the U.S. dollar threshold ' 

amoun~ described in this Annex I into such currency using a published spot rilte 

determmed as of the last day of the calendar year preceding the year in which the 

Reporting Bulgarian Financial Institution is determining the balance or value. 

D.. D?cumentary Evidence. For purposes of this Annex I, ac~eptable documentary 

evtdence mcludes any of the following: 

1. A certificate of residence issued by an authorized government body (for 

example, a government or agency thereof, or a municipality) of the jurisdiction in 

which the payee claims to be a resident. 

2. With respect to an individual, any valid identification issued by an 

authorized government body (for example, a government or agency thereof, or a 

municipality), that includes the individual's name and is typically used for 

identification purposes. 

3. With respect to an Entity, any official documentation issued by an 

authorized government body (for example, a government or agency thereof, or a 

municipality) that includes the name of the Entity and either the address of its 

principal office in the jurisdiction (or U.S. Territory) in which it claims to be a 

resident or the jurisdiction (or U.S. Territory) in which the Entity was incorporated 

or organized. 

4. With respect to a Financial Account maintained in a jurisdiction with antimoney laundering rules that have been approved by the IRS in connection with a QI 

agreement (as described in relevant U.S. Treasury Regulations), any of the 

documents, other than a Form W-8 or W-9, referenced in the jurisdiction's 

attachment to the QI agreement for identifying individuals or Entities. 

5. Any financial statement, third-party credit report, bankruptcy filing, or U.S. 

Securities and Exchange Comfhission report. 

E. Alternative Procedures for Financial Accounts Held by Individual 

Beneficiaries of a Cash Value Insurance Contract. A Reporting Bulgarian Financial 

Institution may presume that an individual beneficiary (other than the owner) of a Cash 

Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and may 

treat such Financial Account as other than a U.S. Reportable Account unless the Reporting 

Bulgarian Financial Institution has actual knowledge, or reason to know, that the 

beneficiary is a Specified U.S. Person. A Reporting Bulgarian Financial Institution has 

reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. 

Person if the information collected by the Reporting Bulgarian Financial lnstitution and 

associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(l) of 

18 

I 

j ' 

I 

i 

I 

I 
section II ofthis Annex I. If a Reporting Bulgarian Financial Institution has actual 

knowledge, or reason to know, that the beneficiary is a Specified U.S. Person, the 

Reporting Bulgarian Financial Institution must follow the procedures in subparagraph B(3) 

of section II of this Annex I. 

F. Reliance on Third Parties. Regardless of whether an election is made under 

paragraph C of section I ofthisAnnex I, Bulgaria may permit Reporting Bulgarian 

Financial Institutions to rely on due diligence procedures performe<;l by third parties, to the 

extent provided in relevant U.S. Treasury Regulations. 

G. Alternative Procedures for New Accounts Opened Prior to Entry Into Force of 

this Agreement. 

1. Applicability. If Bulgaria has provided a written notice to the United States 

prior to entry into force of this Agreement that, as of July I, 2014, Bulgaria lacked 

the legal authority to require Reporting Bulgarian Financial Institutions either: (i) to 

require Account Holders ofNew Individual Accounts to provide the selfcertification specified in section III of this Annex I, or (ii) to perform all the due 

diligence procedures related to New Entity Accounts specified in section V of this 

Annex I, then Reporting Bulgarian Financial Institutions may apply the alternative 

procedures described in subparagraph G(2) of this section, as applicable, to such 

New Accounts, in lieu of the procedures otherwise required under this Annex I. 

The alternative procedures described in subparagraph G(2) of this section shall be 

available only for those New Individual Accounts or New Entity Accounts, as 

applicable, opened prior to the earlier of: (i) the date Bulgaria has the ability to 

compel Reporting Bulgarian Financial Institutions to comply with the due diligence 

procedures described in section Ill or section V of this Annex I, as applicable, 

which date Bulgaria shall inform the United States of in writing by the date of entry 

into force of this Agreement, or (ii) the date of entry into force of this Agreement. 

If the alternative procedures for New Entity Accounts opened on or after July I, 

2014, and before January I, 2015, described in paragraph H of this section are 

applied with respect to aU New Entity Accounts or a clearly identified group of 

such accounts, the alternative procedures described in this paragraph G may not be 

applied with respect to such New Entity Accounts. For all other New Accounts, 

Reporting Bulgarian Financial Institutions must apply the due diligence procedures 

described in section llJ or section V of this Annex I, as applicable, to determine if 

the account is a U.S. Reportable Account or an account held by a Nonparticipating 

Financial Institution. 

2. Alternative Procedures. 

a) Within one year after the date of entry into force of this Agreement, 

Reporting Bulgarian Financial Institutions must: (i) with respect to a New 

Individual Account described in subparagraph G( l) of this section, request 

the self-certification specified in section Ill of this Annex I and confirm the 

19 

I 

l 

l 

l 

I 

I 

l 
reasonableness of such self-certification consistent with the procedures 

described in section III of this Annex I, and (ii) with respect to a New Entity 

Account described in subparagraph G(l) of this section, perform the due 

diligence procedures specified in section V of this Annex I and request 

information as necessary to document the account, including any selfcertification, required by section V of this Annex I. 

b) Bulgaria must report on any New Account th~t is identified pursuant 

to subparagraph G(2)(a) of this section as a U.S. Reportable Account or as 

an account held by a Nonparticipating Financial Institution·, as applicable, 

by the date that is the later of: (i) September 30 next following the date that 

the account is identified as a U.S. Reportable Account or as an account held 

by a Nonparticipating Financial Institution, as applicable, or (ii) 90 days 

after the account is identified as a U.S. Reportable Account or as an account 

held by a Nonparticipating Financial Institution, as applicable. The 

information required to be reported with respect to such a New Account is 

any information that would have been reportable under this Agreement if 

the New Account had been identified as a U.S. Reportable Account or as an 

account held by a Nonparticipating Financial Institution, as applicable, as of 

the date the account was opened. 

c) By the date that is one year after the date of entry into force of this 

Agreement, Reporting Bulgarian Financial Institutions must close any New 

Account described in subparagraph G(l) of this section for which it was 

unable to collect the required self-certification or other documentation 

pursuant to the procedures described in subparagraph G(2)(a) ofthis 

section. In addition, by the date that is one year after the date of entry into 

force of this Agreement, Reporting Bulgarian Financial Institutions must: (i) 

with respect to such closed accounts that prior to such closure were New 

Individual Accounts (without regard to whether such accounts were High 

Value Accounts), perform the due diligence procedures specified in 

paragraph D of section II of this Annex I, or(ii) with respect to such closed 

accounts that prior to such closure were New Entity Accounts, perform the 

due diligence procedures specified in section IV of this Annex I. 

d) Bulgaria must report on any closed account that is identified 

pursuant to subparagraph G(2)(c) of this section as a U.S. Reportable 

Account or as an account held by a Nonparticipating Financial Institution, 

as applicable, by the date that is the later of: (i) September 30 next 

following the date that the account is identified as a U.S. Reportable 

Account or as an account held by a Nonparticipating Financial Institution, 

as applicable, or (ii) 90 days after the account is identified as a U.S. 

Reportable Account or as an account held by a Nonparticipating Financial 

Institution, as applicable. The information required to be reported for such a 

closed account is any Information that would have been reportable under 

20 
this Agreement if the account had been identified as a U.S. Reportable 

Account or as an account held by a Nonparticipating Financial Institution, 

as applicable, as of the date the account was opened. 

H. Alternative Procedures for New Entity Accounts Opened on or after July l, 

2014, and before January 1, 2015. For New Entity Accounts opened on or after July 1, 

2014, and before January I, 20 15, either with respect to all New Entity Accounts or, 

separately, with respect to any clearly identified group of such accounts, Bulgaria may 

permit Reporting Bulgarian Financial Institutions to treat such accounts as Preexisting 

Entity Accounts and apply the due diligence procedures related to Preexisting Entity 

Accounts specified in section IV of this Annex I in lieu of the due diligence procedures 

specified in section V of this Annex I. In this case, the due diligence procedures of section 

IV of this Annex I must be applied without regard to the account balance or value threshold 

specified in paragraph A of section IV of this Annex L 

21 
Annex II 

The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFis, as 

the case may be, and the following accounts are excluded from the definition of Financial 

Accounts. ' 

This Annex II may be modified by a mutual written decision entered into between the Competent 

Authorities of Bulgaria and the United States: (l) to include additional Entities and accounts that 

present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar 

characteristics to the Entities and accounts described in this Annex II as of the date of signature of 

the Agreement; or (2) to remove Entities and accounts that, due to changes in circumstances, no 

longer present a low risk of being used by U.S. Persons to evade U.S. tax. Any such addition or 

removal shall be effective on the date of signature of the mutual decision, unless otherwise 

provided therein. Procedures for reaching such a mutual decision may be included in the mutual 

agreement or arrangement described in paragraph 6 of Article 3 of the Agreement. 

I. Exempt Beneficial Owners other than Funds. The following Entities shall be treated as 

Non-Reporting Bulgarian Financial Institutions and as exempt beneficial owners for purposes 

of sections 14 71 and 14 72 of the U.S. Internal Revenue Code, other than with respect to a 

payment that is derived from an obligation held in connection with a commercial financial 

activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or 

Depository Institution. 

A. Governmental Entitv. The government of Bulgaria, any political subdivision of Bulgaria 

(which, for the avoidance of doubt, includes a state, province, county, or municipality), or 

any wholly owned agency or instrumentality of Bulgaria or any one or more ofthe 

foregoing (each, a "Bulgarian Governmental Entity"). This category is comprised ofthe 

integral parts, controlled entities, and political subdivisions of Bulgaria. 

I. An integral part of Bulgaria means any person, organization, agency, bureau, fund, 

instrumentality, or other body, however designated, that constitutes a governing 

authority of Bulgaria. The net earnings ofthe governing authority must be credited to 

its own account or to other accounts of Bulgaria, with no portion inuring to the benefit 

of any private person. An integral part does not include any individual who is a 

sovereign, official, or administrator acting in a private or personal capacity. 

2. A controlled entity means an Entity that is separate in form from Bulgaria or that 

otherwise constitutes a separate juridical entity, provided that: 

a) The Entity is wholly owned and controlled by one or more Bulgarian Governmental 

Entities directly or through one or more controlled entities; 

b) The Entity's net earnings are credited to its own account or to the accounts of one 

or more Bulgarian Governmental Entities, with no portion of its income inuring to 

the benefit of any private person; and 

--------------
I 

I 

I 

c) The Entity's assets vest in one or more Bulgarian Governmental Entities upon 

dissolution. 

3. Income does not inure to the benefit of private persons if such persons are the intended 

beneficiaries of a governmental 'program, and the program activities are performed for 

the general public with respect to the common welf~e or relate to the administration of 

some phase of government. Notwithstanding the foregoing, however, income is 

considered to inure to the benefit of private persons if the income is derived from the 

use of a governmental entity to conduct a commercial business,. such as a commercial 

banking business, that provides financial services to private persons. 

B. International Organization. Any international organization or wholly owned agency or 

instrumentality thereof. This category includes any intergovernmental organization 

(including a supranational organization) (I) that is comprised primarily of non-U.S. 

governments; (2) that has in effect a headquarters agreement with Bulgaria; and (3) the 

income of which does not inure to the benefit of private persons. 

C. Central Bank. An institution that is by law or government sanction the principal 

authority, other than the government of Bulgaria itself, issuing instruments intended to 

circulate as currency. Such an institution may include an instrumentality that is separate 

from the government of Bulgaria, whether or not owned in whole or in part Bulgaria. 

II. Funds that Qualify as Exempt Beneficial Owners. The following Entities shall be treated as 

Non-Reporting Bulgarian Financial Institutions and as exempt beneficial owners for purposes 

of sections 1471 and 1472 ofthe U.S. Internal Revenue Code. 

A. Treaty-Qualified Retirement Fund. A fund established in Bulgaria, provided that the 

fund is entitled to benefits under an income tax treaty between Bulgaria and the United 

States on income that it derives from sources· within the United States (or would be entitled 

to such benefits if it derived any such income) as. a resident of Bulgaria that satisfies any 

applicable limitation on benefits requirement, and is operated principally to administer or 

provide pension or retirement benefits. 

B. Broad Participation Retirement Fund. A fund established in Bulgaria to provide 

retirement, disability, or death benefits, or any combination thereof, to beneficiaries that 

are current or former employees (or persons designated by such employees) of one or more 

employers in consideration for services rendered, provided that the fund: 

l. Does not have a single beneficiary with a right to more than five percent of the fund's 

assets; 

2. Is subject to government regulation and provides annual information reporting about its 

beneficiaries to the relevant tax authorities in Bulgaria; and 

3. Satisfies at least one of the following requirements: 

2 
a) The fund is generally exempt from tax in Bulgaria on investment income under the 

laws of Bulgaria due to its status as a retirement or pension plan; 

b) The fund receives at least 50 percent ofits total contributions (other than transfers 

of assets from other plans described in paragraphs A through D ofthis section or 

from retirement and pension accounts described in subparagraph A( 1) of section V 

of this Annex II) from the sponsoring employers; 

c) Distributions or withdrawals from the fund are allowed only upon the occurrence of 

specified events related to retirement, disability, or death (except rollover 

distributions to other retirement funds described in paragraphs A through D of this 

section or retirement and pension accounts described in subparagraph A(l) of 

section V of this Annex II), or penalties apply to distributions or withdrawals made 

before such specified events; or 

d) Contributions (other than certain permitted make-up contributions) by employees to 

the fund are limited by reference to earned income of the employee or may not 

exceed $50,000 annually, applying the rules set forth in Annex I for account 

aggregation and currency translation. 

C. Narrow Participation Retirement Fund. A fund established in Bulgaria to provide 

retirement, disability, or death benefits to beneficiaries that are current or former 

employees (or persons designated by such employees) of one or more employers in 

consideration for services rendered, provided that: 

l. The fund has fewer than 50 participants; 

2. The fund is sponsored by one or more employers that are not Investment Entities or 

Passive NFFEs; 

3. The employee and employer contributions to the fund (other than transfers of assets 

from treaty-qualified retirement funds described in paragraph A of this section or 

retirement and pension accounts described in subparagraph A( l) of section V of this 

Annex II) are limited by reference to earned income and compensation of the 

employee, respectively; 

4. Participants that are not residents of Bulgaria are not entitled to more than 20 percent of 

the fund·s assets; and 

5. The fund is subject to government regulation and provides annual information 

reporting about its beneficiaries to the relevant tax authorities in Bulgaria. 

D. Pension Fund of an Exempt Beneficial Owner. A fund established in Bulgaria by an 

exempt beneficial owner to provide retirement, disability, or death benefits to beneficiaries 

or participants that are current or former employees of the exempt beneficial owner (or 

persons designated by such employees), or that are not current or former employees, if the 

3 
!III. 

j 

benefits provided to such beneficiaries or participants are in consideration of personal 

services performed for the exempt beneficial owner. 

E. Investment Entitv Wholly Owned by Exempt Beneficial Owners. An Entity that is a 

Bulgarian Financial Institution solely because it is an Investment Entity, provided that each 

direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and each 

direct holder of a debt interest in such Entity is either a Depository Institution (with respect 

to a loan made to such Entity) or an exempt beneficial owner. 

Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFis. 

The following Financial Institutions are Non-Reporting Bulgarian Financial Institutions that 

shall be treated as deemed-compliant FFis for purposes of section 1471 of the U.S. Internal 

Revenue Code. 

A. Financial Institution with a Local Client Base. A Financial Institution satisfying the 

following requirements: 

1. The Financial Institution must be licensed and regulated as a financial institution under 

the laws ofBulgaria; 

2. The Financial Institution must have no fixed place of business outside of Bulgaria. For 

this purpose, a fixed place of business does not include a location that is not advertised 

to the public and from which the Financial Institution performs solely administrative 

support functions; 

3. The Financial Institution must not solicit customers or Account Holders outside 

Bulgaria. For this purpose, a Financial Institution shall not be considered to have 

solicited customers or Account Holders outside Bulgaria merely because the Financial 

Institution (a) operates a website, provided that the website does not specifically 

indicate that the Financial Institution provide~ Financial Accounts or services to 

nonresidents, and does not otherwise target or solicit U.S. customers or Account 

· Holders, or (b) advertises in print media or on a radio or television station that is 

distributed or aired primarily within Bulgaria but is also incidentally distributed or 

aired in other countries, provided that the advertisement does not specifically indicate 

that the Financial Institution provides Financial Accounts or services to nonresidents, 

and does not otherwise target or solicit U.S. customers or Account Holders; 

4. The Financial Institution must be required under the laws of Bulgaria to identify 

resident Account Holders for purposes of either information reporting or withholding 

of tax with respect to Financial Accounts held by residents or for purposes of satisfying 

Bulgaria's AML due diligence requirements; 

5. At least 98 percent of the Financial Accounts by value maintained by the Financial 

Institution must be held by residents (including residents that are Entities) of Bulgaria 

or a Member State of the European Union; 

4 
6. Beginning on or before July I, 2014, the Financial Institution must have policies and 

procedures, consistent with those set forth in Annex I, to prevent the Financial 

Institution from providing a Financial Account to any Nonparticipating Financial 

Institution and to monitor whether the Financial Institution opens or maintains a 

Financial Account for any Specified U.S. Person who is not a resident of Bulgaria 

(including a U.S. Person that was a resident of Bulgaria when the Financial Account 

was opened but subsequently ceases to be a resident ofBulgaria) or any Passive NFFE 

with Controlling Persons who are U.S. residents or U.S. citizen~ who are not residents 

of Bulgaria; 

7. Such policies and procedures must provide that if any Financial Account held by a 

Specified U.S. Person who is not a resident of Bulgaria or by a Passive NFFE with 

Controlling Persons who are U.S. residents or U.S. citizens who are not residents of 

Bulgaria is identified, the Financial Institution must report such Financial Account as 

would be required if the Financial Institution were a Reporting Bulgarian Financial 

Institution (including by following the applicable registration requirements on the IRS 

FA TCA registration website) or close such Financial Account; 

8. With respect to a Preexisting Account held by an individual who is not a resident of 

Bulgaria or by an Entity, the Financial "Institution must review those Preexisting 

Accounts in accordance with the procedures set forth in Annex I applicable to 

Preexisting Accounts to identify any U.S. Reportable Account or Financial Account 

held by a Nonparticipating Financial Institution, and must report such Financial 

Account as would be required ifthe Financial Institution were a Reporting Bulgarian 

Financial Institution (including by following the applicable registration requirements 

on the IRS FA TCA registration website) or close such Financial Account; 

9. Each Related Entity of the Financial Institution that is a Financial Institution must be 

incorporated or organized in Bulgaria and, with the exception of any Related Entity 

that is a retirement fund described in paragraphs A through D of section II ofthis 

Annex II, satisfy the requirements set forth in this paragraph A; and 

10. The Financial Institution must not have policies or practices that discriminate against 

opening or maintaining Financial Accounts for individuals who are Specified U.S. 

Persons and residents of Bulgaria. 

B. Local Bank. A Financial Institution satisfying the following requirements: 

1. The Financial Institution operates solely as (and is licensed and regulated under the 

laws of Bulgaria as) (a) a bank or (b) a credit union or similar cooperative credit 

organization that is operated without profit; 

2. The Financial Institution's business consists primarily of receiving deposits from and 

making loans to, with respect to a bank, unrelated retail customers and, with respect to 

a credit union or similar cooperative credit organization, members, provided that no 

5 
,------------------------------------------------------------------~ 

member has a greater than five percent interest in such credit union or cooperative 

credit organization; 

3. The Financial Institution satisfies the requirements setforth in subparagraphs A(2) and 

A(3) of this section, provided that, in addition to the limitations on the website 

described in subparagraph A(3) of this section, the website does not permit the opening 

of a Financial Account; 

4. The Financial Institution does not have more than $175 million in assets on its balance 

· sheet, and the Financial Institution and any Related Entities, taken together, do not have 

more than $500 million in total assets on their consolidated or combined balance 

sheets; and 

5. Any Related Entity must be incorporated or organized in Bulgaria, and any Related 

Entity that is a Financial Institution, with the exception of any Related Entity that is a 

retirement fund described in paragraphs A through D of section II of this Annex II or a 

Financial Institution with only low-value accounts described in paragraph C of this 

section, must satisfy the requirements set forth in this paragraph B. 

C. Financial Institution with Only Low-Value Accounts. A Bulgarian Financial Institution 

satisfying the following requirements: 

1. The Financial Institution is not an Investment Entity; 

2. No Financial Account maintained by the Financial Institution or any Related Entity 

has a balance or value in excess of $50,000, applying the rules set forth in Annex I for 

account aggregation and currency translation; and 

3. The Financial Institution does not have more than $50 million in assets on its balance 

sheet, and the Financial Institution and any Related Entities, taken together, do not 

have more than $50 ·million in total assets on their consolidated or combined balance 

·sheets. 

D. Qualified Credit Card Issuer. A Bulgarian Financial Institution satisfying the following 

requirements: 

I. The Financial Institution is a Financial Institution solely because it is an issuer of credit 

cards that accepts deposits only when a customer makes a payment in excess of a 

balance due with respect to the card and the overpayment is not immediately returned 

to the customer; and 

2. Beginning on or before July l, 2014, the Financial Institution implements policies and 

procedures to either prevent a customer deposit in excess of$50,000, or to ensure that 

any customer deposit in excess of$50,000, in each case applying the rules set forth in 

Annex I for account aggregation and currency translation, is refunded to the customer 

within 60 days. For this purpose, a customer deposit does not refer to credit balances 

6 
t 

··-······-·-- ·-·-----------

to the extent of disputed charges but does include credit balances resulting from 

merchandise returns. 

OCV. Investment Entities that Qualify as Deemed-Compliant FFis and Other Special Rules. 

The Financial Institutions described in paragraphs A through E of this section are NonReporting Bulgarian Financial Institutions that shall be treated as deemed-compliant FFis for 

purposes of section 1471 ofthe U.S. Internal Revenue Code. In addition, paragraph F ofthis 

section provides special rules applicable to an Investment Entity. 

A. Trustee-Documented Trust. A trust established under the laws of Bulgaria to the extent 

that the trustee of the trust is a Reporting U.S. Financial Institution, Reporting Model I 

FFI, or Participating FFI and reports all information required to be reported pursuant to the 

Agreement with respect to all U.S. Reportable Accounts of the trust. 

B. Sponsored Investment Entity and Controlled Foreign Corporation. A Financial 

Institution described in subparagraph B(l) or B(2) of this section having a sponsoring 

entity that complies with the requirements of subparagraph B(3) ofthis section. 

I. A Financial Institution is a sponsored investment entity if (a) it is an Investment Entity 

established in Bulgaria that is not a qualified intermediary, withholding foreign 

partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; and (b) an Entity has agreed with the Financial Institution to act as a 

sponsoring entity for the Financial Institution. 

2. A Financial Institution is a sponsored controlled foreign corporation if(a) the Financial 

Institution is a controlled foreign corporation organized under the laws of Bulgaria that 

is not a qualified intermediary, withholding foreign partnerShip, or withholding foreign 

trust pursuant to relevant U.S. Treasury Regulations; (b) the Financial Institution is 

wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that 

agrees to act, or requires an affiliate of the Financial Institution to act, as a sponsoring 

entity for the Financial Institution; and (c) the Financial Institution shares a common 

electronic account system with the sponsoring entity that enables the sponsoring entity 

to identify all Account Holders and payees of the Financial Institution and to access all 

account and customer information maintained by the Financial Institution including, 

but not limited to, customer identification information, customer documentation, 

account balance, and all payments made to the Account Holder or payee. 

3. The sponsoring entity complies with the following requirements: 

a) The sponsoring entity is authorized to act on behalf of the Financial [nstitution 

(such as a fund manager, trustee, corporate director, or managing partner) to fulfill 

applicable registration requirements on the IRS FATCA registration website; 

b) The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS 

FATCA registration website; 

7 
c) Ifthe sponsoring entity identifies any U.S. Reportable Accounts with respect to the 

Financial Institution, the sponsoring entity registers the Financial Institution 

pursuant to applicable registration requirements on the IRS FATCA registration 

website on or before the later of December 31, 2015 and the date that is 90 days 

after such a U.S. Reportable Account is first identified; 

d) The sponsoring entity agrees to perform, on behalfofthe Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Bulgarian 

Financial Institution; 

e) The sponsoring entity identifies the Financial Institution and includes the 

identifYing number of the Financial Institution (obtained by following applicable 

registration requirements on the IRS FATCA registration website) in all reporting 

completed on the Financial Institution's behalf; and 

f) The sponsoring entity has not had its status as a sponsor revoked. 

C. Sponsored, Closely Held Investment Vehicle. A Bulgarian Financial Institution 

satisfying the following requirements: 

l. The Financial Institution is a Financial Institution solely because it is an Investment 

Entity and is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; · 

2. The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model I FFI, 

or Participating FFI, is authorized to act on behalf of the Financial Institution (such as a 

professional manager, trustee, or managing partner), and agrees to perform, on behalf 

of the Financial Institution, all due diligence, withholding, reporting, and other 

requirements that the Financial Institution wo.uld have been required to perform if it 

were a Reporting Bulgarian Financial Institution; 

3. The Financial Institution does not hold itself out as an investment vehicle for unrelated 

parties; 

4. Twenty or fewer individuals own all ofthe debt interests and Equity Interests in the 

Financial Institution (disregarding debt interests owned by Participating FFls and 

deemed-compliant FFis and Equity Interests owned by an Entity if that Entity owns 

I 00 percent of the Equity Interests in the Financial Institution and is itself a sponsored 

Financial Institution described in this paragraph C); and 

5. The sponsoring entity complies with the following requirements: 

a) The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS 

FA TCA registration website; 

8 
b) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Bulgarian 

Financial Institution and retains documentation coflected with respect to the 

Financial Institution for a period of six years; 

c) The sponsoring entity identifies the Financial Institution in all reporting completed 

on the Financial Institution's behalf; and 

d) The sponsoring entity has not had its status as a sponsor revoked. · 

D. Investment Advisors and Investment Managers. An Investment Entity established in 

Bulgaria that is a Financial Institution solely because it (I) renders investment advice to, 

and acts on behalf of, or (2) manages portfolios for, and acts on behalf of, a customer for 

the purposes of investing, managing, or administering funds deposited in the name of the 

customer with a Financial Institution other than a Nonparticipating Financial Institution. 

E. Collective Investment Vehicle. An Investment Entity established in Bulgaria that is 

regulated as a collective investment vehicle, provided that all of the interests in the 

collective investment vehicle (including debt interests in excess of $50,000) are held by or 

through one or more exempt beneficial owners, Active NFFEs described in subparagraph 

B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or 

Financial Institutions that are not Nonparticipating Financial Institutions. 

F. Special Rules. The following rules apply to an Investment Entity: 

1. With respect to interests in an Investment Entity that is a collective investment vehicle 

described in paragraph E of this section, the reporting obligations of any Investment 

Entity (other than a Financial Institution through which interests in the collective 

investment vehicle are held) shall be deemed .fulfilled. 

2. ·With respect to interests in: 

a) An Investment Entity established in a Partner Jurisdiction that is regulated as a 

collective investment vehicle, all of the interests in which (including debt interests 

in excess of $50,000) are held by or through one or more exempt beneficial owners, 

Active NFFEs described in subparagraph B(4) of section VI of Annex I. U.S. 

Persons that are not Specified U.S. Persons, or Financial Institutions that are not 

Nonparticipating Financial Institutions; or 

b) An Investment Entity that is a qualified collective investment vehicle under 

relevant U.S. Treasury Regulations; 

the reporting obligations of any Investment Entity that is a Bulgarian Financial 

Institution (other than a Financial Institution through which interests in the collective 

investment vehicle are held) shall be deemed fulfilled. 

9 
3. With respect to interests in an Investment Entity established in Bulgaria that is not 

described in paragraph E or subparagraph F(2) of this section, consistent with 

paragraph 3 of Article 5 ofthe Agreement, the reporting obligations of all other 

Investment Entities with respect to such interests shall be deemed fulfilled if the 

information required to be reported by the first-mentioned Investment Entity pursuant 

to the Agreement with respect to such interests is reported by such Investment Entity or 

another person. 

i V. Accounts Excluded from Financial Accounts. The following accounts are excluded from 

the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable 

Accounts. 

A. Certain Savings Accounts. 

I. Retirement and Pension Account. A retirement or pension account maintained in 

Bulgaria that satisfies the following requirements under the laws of Bulgaria. 

a) The account is subject to regulation as a personal retirement account or is part of a 

registered or regulated retirement or pension plan for the provision of retirement or 

pension benefits (including disability or death benefits); 

b) The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of Bulgaria are deductible or excluded from the 

gross income of the account holder or taxed at a reduced rate, or taxation of 

investment income from the account is deferred or taxed at a reduced rate); 

c) Annual information reporting is required to the tax authorities in Bulgaria with 

respect to~the account; 

d) Withdrawals are conditioned on reaching a specified retirement age, disability, or 

death, or penalties apply to withdrawals made before such specified events; and 

e) Either (i) annual contributions are limited to $50,000 or Jess, or (ii) there is a 

maximum lifetime contribution limit to the account of$1,000,000 or less, in each 

case applying the rules set forth in Annex I for account aggregation and currency 

translation. 

2. Non-Retirement Savings Accounts. An account maintained in Bulgaria (other than an 

insurance or Annuity Contract) that satisfies the following requirements under the laws 

of Bulgaria. 

a) The account is subject to regulation as a savings vehicle for purposes other than for 

retirement; 

10 
b) The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of Bulgaria are deductible or excluded from the 

gross income of the account holder or taxed at a reduced rate, or taxation of 

investment income from the account is deferred or taxed at a reduced rate); 

c) Withdrawals are conditioned on meeting specific criteria related to the purpose of 

the savings account (for example, the provision of educational or medical benefits), 

or penalties apply to withdrawals made before such criteria a.re met; and 

d) Annual contributions are limited to $50,000 or less, applying the rules set forth in 

Annex I for account aggregation and currency translation. 

B. Certain Term Life Insurance Contracts. A life insurance contract maintained in 

Bulgaria with a coverage period that will end before the insured individual attains age 90, 

provided that the contract satisfies the following requirements: 

1. Periodic premiums, which do not decrease over time, are payable at least annually 

during the period the contract is in existence or until the insured attains age 90, 

whichever is shorter; 

2. The contract has no contract value that any person can access (by withdrawal, loan, or 

otherwise) without terminating the contract; 

3. The amount (other than a death benefit) payable upon cancellation or tennination of the 

contract cannot exceed the aggregate premiums paid for the contract, less the sum of 

mortality, morbidity, and expense charges (whether or not actually imposed) for the 

period or periods ofthe contract's existence and any amounts paid prior to the 

cancellation or tennination of the contract; and 

4. The contract is not held by a transferee for value. 

C. Account Held By an Estate. An account maintained in Bulgaria that is held solely by an 

estate if the documentation for such account includes a copy of the deceased's will or death 

certificate. 

D. Escrow Accounts. An account maintained in Bulgaria established in connection with any 

of the following: 

I. A court order or judgment. 

2. A sale, exchange, or lease of real or personal property, provided that the account 

satisfies the following requirements: 

a) The account is funded solely with a down payment, earnest money, deposit in an 

amount appropriate to secure an obligation directly related to the transaction, or a 

11 
l 

similar payment, or is funded with a financial asset that is deposited in the account 

in connection with the sale, exchange, or lease of the property; 

b) The account is established and used solely to secure the obligation of the purchaser 

to pay the purchase price for the property, the seller to pay any contingent liability, 

or the lessor or lessee to pay for any damages relating to the leased property as 

agreed under the lease; 

c) The assets of the account, including the income earned thereon, will be paid or 

otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee 

(including to satisfy such person's obligation) when the property is sold, 

exchanged, or surrendered, or the lease terminates; 

d) The account is not a margin or similar account established in connection with a sale 

or exchange of a financial asset; and 

e) The account is not associated with a credit card account. 

3. An obligation of a Financial Institution servicing a loan secured by real property to set 

aside a portion of a payment solely to faci I itate the payment of taxes or insurance 

related to the real property at a later time. 

4. An obligation of a Financial Institution solely to facilitate the payment of taxes at a 

later time. 

E. Partner Jurisdiction Accounts. An account maintained in Bulgaria and excluded from 

the definition of Financial Account under an agreement between the United States and 

another Partner Jurisdiction to facilitate the implementation ofF ATCA, provided that such 

account is subject to the same requirements and oversight under the laws of such other 

Partner Jurisdiction as if such account were estab~ished in that Partner Jurisdiction and 

maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction. 

V'I. Definitions. The following additional definitions shall apply to the descriptions above: 

A. Reporting Model 1 FFI. The tenn Reporting Model 1 FFI means a Financial Institution 

with respect to which a non-U.S. government or agency thereof agrees to obtain and 

exchange infonnation pursuant to a Model 1 IGA, other than a Financial Institution treated 

as a Nonparticipating Financial Institution under the Model 1 IGA. For purposes of this 

definition, the tenn Model I IGA means an arrangement between the United States or the 

Treasury Department and a non-U.S. government or one or more agencies thereof to 

implement FA TCA through reporting by Financial Institutions to such non-U.S. 

government or agency thereof, followed by automatic exchange of such reported 

infonnation with the IRS. 

B. Participating FFI. The tenn Participating FFI means a Financial Institution that has 

agreed to comply with the requirements of an FFI Agreement, including a Financial 

12 
Institution described in a Model 2 IGA that has agreed to comply with the requirements of 

an FFI Agreement. The term Participating FFI also includes a qualified intermediary 

branch of a Reporting U.S. Financial Institution, unless such branch is a Reporting Model I 

FFI. For purposes of this definition, the term FFI Agreement means an agreement that sets 

forth the requirements for a Financial Institution to be treated as complying with the 

requirements of section 14 71 (b) of the U.S. Internal Revenue Code. In addition, for 

purposes of this definition, the term Model 2 IGA means an arrangement between the 

United States or the Treasury Department and a non-U.S. govemm~nt or one or more 

agencies thereof to facilitate the implementation ofFATCA through reporting by Financial 

Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, 

supplemented by the exchange of information between such non-U.S. government or 

agency thereof and the IRS. 

13 
i 

I 

. ! 

j 

CITOPA3YMEHHE 

ME)K){Y 

llPABHTEJICTBOTO HA C'hE,l(HHEHHTE AMEPHKAHCKH II(ATH H 

llPABBTEHCTBOTOHAPEITYGJIHKAGbJirAPHR 

3A 

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FATCA 

llpaBHTCJICTBOTO na C1>e,n:nnennTe aMepHKaHCKH ~aTH u 

llpaBHTCJICTBOTO ua PenytmnKa Ji'b.llrapnH, 

(sc»Ka OT TIIX napH'Iana ,crpana" H 3aCJIHO ,c-rpanme"), 

Karo ce uMa npeJIBUA. qe: 

)J{ena»T Aa CKJifOllaT cnopa3}'Menue 3a noAo6p»sane cna:JsaneTO na AaH'h'IHOTO 3aKOHOAa:rencrso s 

Me>KJIYnapoAeH acneKT; 

linen 25 OT CnoroA6a Me>KJIY npaBHTeJJCTBOTO na C'be.llUHeHHTe aMepn.Ka.HcKu w.arH u 

npasureJICTBOTO Ha Peny6nHI<a l>'bnrapiDI 3a H36JJruane na ABOHHOTO AaH'h'IHO o6narane u 

npeAOTBpaNBaHe OTKJIOHCHHCTO OT o6narane C AaH'b~H Ha JJ.OXO.Z:VtTC (,CnoroA6ara"), 3aCJIHO C 

llporoKOJla K'bM HeJI, C'bCTaBeHa B'bB BaWHHrTOH Ha 23 wespyapn 2007 r., il03BOJl»Ba o6MeH na 

nn<PopMa~HJI 3a AaH'h'IHH l{eJJH, BKJJfOliHTenno na aBTOMaTH'IHa ocnoua; 

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Clla3BaHe Ha .llllH'h'IHOTO 3aKOHO.llaTeJ1CTBO B'bB Bp'b3Ka C'bC ~rpaHH'IHH CMeTKH ("FATCA'), 

KOeTO B'bBC>KJ(a pe>KHM Ha npe,nOCTaB»He Ha HH<}>OpMa~SJ OT $HHaHCOBH HHCTlfTY~HH DO 

OTHOlliCHHe Ha onpeJl.CJlCHH CMCTKH; 

llpaBHTeJlCTBOTO na Peny6mtKa l>'bJlrapH» no.D:Kpen» ocnosnara uen na F ATCA 3a noAo6ps1BaHe 

Clla3BaHeTO Ha ,naH'blfHOTO 3aKOHO.lla:TeJlCTBO; 

B'bs spMxa c F ATCA B'b3HHKHaxa pe.lli'!Ua B'bnpocH, BKJlto'IHTenno T03U, qe 6'hnrapcKHTe 

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cjlHHaHCOBH HHCTJITY~HH; 
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:JamHTHH KJiaYJH, .norosopeuu TaM, BKJIJOliHTenuo pa3nope.a.6ure, orpauuqaaamu HJnonJaauero 

ua uurpopMauuwra, o6Meueua CT>rnacuo Cnoro.a.6ara, 

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(1) B cny'IM ua CT>e~HHCHHTe W:aTH, ceKperapn ua <Jluuaucme HJIH ueroa npe.ncraamen; H 

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CT>mecTaeua t:taCT OT CBOJI 6u3uec, <PHnaucoBH aKTHBH 38 cMeTKa ua .npyru. E~uo o6paJyaauHe 

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aKTHBH H CBbp3aHH lPHHaHCOBH ycnym, e paBeH HJIH HaJJ,BHWaBa 20 npoUCHTa OT 6pyTmUI Jl:OXOJ{ 

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Ji.) TepMHH'bT ,aMCpHKaHCKO JlHQe" 03Hat.faBa aMepHKaHCKH rpiDK.LJ.aunH HJlH MeCTHO €}>H3Ht.feCKO 

nnue, rp~cKO .n.py)l(eCTBO nnn KOpnopanH.ll, opraHH3npaHa 8 C'be.U.HHeuure w.arn nnn 

C'brnacuo 3a.KOHHTe ua C'be,U.HHeHHTe w.aru nnn ua sceKn c'bOTBereu mar; TP'bCT; aKo 

(i) C'b.U. B C'be,li.HHeHHTe w.arn 6H HMan npasoMomus C'brnacuo npnno>KHMH.ll 38KOH .n.a H3,ll.asa 

pa300pe)I(.LJ.aHH.ll HJIH perneHH}J 00 BCHt.fKH C'bnteCTBeHH B'bOpOCH OTHOCHO ynpasneHHeTO Ha 

TP'bCTa, H (ii) e,li.HO HJJH noseqe aMepHKaHCKH JIHUa HMai' npaBOMOlllH.llTa Aa KOHipOJIHpar BCHt.fKH 

C'bUJ.eCTBeHH perneHH.ll ua TP'bCTa, nnn uacne.n.cTBO OT rpa)l(,ll.aHHH HnH MeCTuo nuue ua 

C1>e.n.nueuHTe w.arn. Ta3H 6yKsa }}) ua anuue}J 1 ce ThJIK)'Ba 8 c'bOTBeTCT8He c Ko.n.eKca 38 

Bl>TPeiiiHH npnxo.n.n ua CAIU. 

aa) repMHH'bT ,onpeneneuo aMepn.teancKo nnue" o3uaqasa aMepHKaHCKO nnue, pa3nwmo OT: 

(i) Kopnopaun.ll, 'IHHTO aKUHH peryn.llpHo ce nprysar ua e.u.uu HJIH noseqe yCTaH08eHn na3apH ua 

QeHHH KHH)I(a; 

(ii) BeRKa KOpnopaUH.ll, KOliTO e 'IJieH Ha Cl>W.al'a lllHpoKa rpyna OT .n.p~eCTBa, KaKTO e 

onpe.u.eneua s pa3.u.en l47l(e)(2) ua Ko.u.eKca 3a B'bTpeUJHH npuxo.u.u ua CArr( Karo KopnopaUH.ll, 

onncaua B KJJayJa (i); 

(iii) Coennueunre rn.aru n BCHKa H3UliJJO npHTe)l(aBaHa areHUHH nnH ueJ:iuo yqpe)l(,ll.euue; 

(iv) sceKH w.aT OT Coe.u.~meHHTe IQaTn, BCHKa repuropRH ua CoenuueHnTe maru, BCHKO 

OOJJHTH'IeCKO OO.U.pa3)l.eJJeHHe Ha BC.liKO eAHO OT ropHHTe, HJJH BC.llKa H3U.llJIO DpHTC)I(aBaHa 

areHUHH HJIH yqpe)I(,U.CHHe Ha e.U.HO HJIH noseqe OT ropHHTe; 

(v) BC.liKa opraHH3aQHR, ocso6o.u.eHa OT o6naraue C'brnacuo pa3.u.en 501 (a) ua Ko.u.eKca 3a 

B'bTpelllHH np11xo.u.u ua CArr( HJJH HHAHBn.u.yaneu nnau 3a neucnouupaue, KaKTO e onpe.u.eneu B 

pa3.u.en 770l(a)(37) ua KoAeKca 3a B'bTPelllHH npmco.u.n ua CArr(; 

(vi) 8C.l1Ka 6aHKa, KaKTO e onpeAeneua s pa3.u.en 581 ua KoAeKca 3a B'bTPelllHH npHXOJtH ua CAll.\; 

(vii) BCeKH Tp'bCT 3a HHBeCTHUH.ll 8 He,li.8H)I(HMO HMynteCTBO, KaKTO e ODpe.U.eJieH B pa3,!leJI 856 Ha 

Ko.u.eKca 3a B'bTpelllHH npHXOAii ua CAll..{; 

(viii) BCHKa perynnpaua HHBeCTHUHOHHa KOMnaHHR, KaKTO e onpeAeneua B pa3.u.en 851 ua Ko.u.eKca 

3a B'bTpernun npnxoAH ua CAIQ HJIH BC.liKO o6pa3y)':Jaune, perncrpnpauo s AMepnKaHCKara 

KoMHCH.llTa DO UCHHH KHH)I(a H 6opcH DO 3a.KOHa 3a HH8CCTHUHOHHHTe KOMOaHHH OT 1940 (15 

U.S.C. 80a-64); 

(ix) BCeKH o6w. TP'bCTOB .pou.n., KaKTO e onpe.u.eneu a qacT 584(a) ua KoneKca 3a B'bTPeiiJHH 

npHXOAH ua CAll.\; 

(x) sceKn TP'~>CT, KOHTO e ocB06oAeH OT MH'bK c'brnacuo pa3AeJI 664(c) ua KoneKca 3a B'bTPemHH 

npuxoAH ua CAll.\ HJIH KOHTO e onncau B pa3Aen 4947(a)(l) ua KoAeKca 3a B'bTPemHH npHXOAH ua 

CAll.\; 

(xi) .!{HJI'bp Ha UeHHH KHH)I(a, CTOKH HJJ'H ,!lepHBai'HBHH $HHaHC08H HHCTpyMeHTH (BKJIIO'IHTeJJHO 

AOrOBOpH C ycnOBHa rnaBHHQa, $lO'l'bpCH, €}>0pY'f>pAH H ODUHH), KOHTO e perHCTPHpaH Kai'O TaKDB 

C'brnacuo 3aKOHHTe ua Coe.nuHeHHTe w.aru HnH ua HRKOH IUar; 

(xii) 6poKep, KaKTO e onpeAeneH s pa3Aen 6045(c) ua Ko,!leKca 3a B'bTPelliHH npnxo,nlf na CAll.\; 

HJJH 

(xiii)) BCeKH OCB060ACH OT .u.aH'bUH TP'bCT C'bfJJaCHO OJJaH, OOHCaH B pa3AeJJ 403(b) HJIH pa3Aen 

457(g) ua KoAeKca 3a B'bTPClllHH npnxonn Ha CAll.\. 

66) TepMHHl>T ,o6pa:Jysaune" 03Ha'laaa IOPHAH'ICCKO nnue nnn npaaua CTPYKT)Ipa, uaripHMep 

TP'bCT. 

BB) repMHHl>T ,lleaMepHKaHCKO o6pa:JyBaHHe" 03Ha'Jasa o6pa3ysaHHC, KOeTO HC e aMepHKaHCKO 

6 
JJHUC. 

rr) repMHHDT ,n11a~ane c H3TO'IHHK B CAll(, B'bpxy KOeTO ce y~'bpxca ~aH'bK" OJHatJasa 

BCJIKO nnamane Ha JIHXBa (BKJIIQ'IHTeJIHO BCRKa nbpBOHa'laJIHa OTCTbnKa npu H3,A8BaHe), 

,QHBH.ZJ:CHTH, HaeMH, 3aOJlaTH, Ha,l.l.HHUH, npeMHH, aHIQHTeTH, 06e3mereHIDJ, B'b3H8rpiDK,nCHHR, 

xouopapu H BCRKa onpe~eneHa HJIH onpe,ll,enHMa ro.nuwua. HJIH nepHO.nH'IHa neqan6a OT 

npexs'bpmme ua uMymeCTBO, neqan6a u ,Aoxo.n, aKo rosa nnamaHe e OT H3TO'IHHK s CAI.U;. 

HeJaBHCHMO OT npe.nxo.nHOTO, nnamaue c H3TO'IHHK B CAI.I..l, B'bpxy Koero ce y.zn,p)((a ,AaH'bK ue 

sKniQ'IBa BCRKO nnamaHe, KOero He ce C<~HTa KarO nnamane, B'bpxy Koero ce y.zn,p:>~<:a .naH'bK, 

CDrnacuo C'bOTBeTHHTe pemaMeHTH na )J.enapTaMeHTa no $nuancHTe Ha CAIU • 

.n.n) e.nuo o6paJysanue e ,cBDp3ano o6pa:JYBanue" c .npyro o6paJysauue, aKo KOero H .na e 

o6paJysanue I<Omponupa .npyroro o6paJysauue HJIH .nsere o6paJysaHwr ca no~ o6w. KOHTpOJI. 3a 

Ta3H UCII KOHTpOII BKJIIO'IBa npRKO HJIH HenpRKO npHTe:>K3HHC Ha OOBe'IC OT 50 npoueHTa OT 

rnacosere HJiu OT CTOHHOCTia ua o6pa3yBaHuero. HeJaBHCHMO OT ropuoro, o'bJlrapHJJ MO>Ke .na 

He C'IHTa e.nuo o6paJysauue Ja CB'LpJaHO o6paJysanue c .npyro o6paJysauHe, aKo .nsere 

o6paJysanHR ne ca qneuose ua c'bmara mupoKa rpyn3 OT .llPY:>KCCTBa, KaKTO e onpe.nenena B 

paJ.nen 147l(e)(2) Ha Ko,ll,eKca Ja B'LTpelliHH npuxo.nu ua CAIU. 

ee) repMHH'bT ,aMepHKaHCKH )J.HH" 03H3'1aBa H,llCHTH$HKaUHOHCH HOMep Ha aMepHK3HCKH 

$e.nepaneu .naH'bKonnareQ. · 

>K>K) TCpMHH'bT ,KOHTJ)011Hpa~u JIHUa" 03H3'1aB3 $H3H'ICCKHTC JIHU3, KOHTO ynpiDKHRBaT 

KOHTpOJI B'bpxy e,nuo o6pa3yBaHHe. B cnyqaj:{ Ha Tp'bCT, T03H repMHH 03Haqasa OCHOBaTeii11, 

OOOC'IHTeml, H3,ll,30pHHKa Ha Tp'bCTa (aKO HM3 T3K'bB), 6eue$HUHCHTHTC HIIH KJJaca 6ene<j>HUHeHTH 

H BCRKO .npyro $HJHqecKO JIHUe, KOeTO ynpa>KHRBa KpaeH e<j>eKTHBCH KOHTpOII B'bpxy Tp'bCT3, a B 

CJiyqaJJ Ha npaBHa CTpYKTyp3, pa3JIH'IH3 OT Tp'bCT, T03H TepMHH 03H3'13Ba JIHL\3, KOHTO C3 B 

C'bUJ.ara HIIH no.no6Ha no3HJ.J,HR. TepMHH'bT .,KOHTpOJIHp3WH JIHL\3" ce T'bJIKysa no ua"'HH, KOHTO e 

s C'bOTBeTCTBHe c TipenopDKHTe ua Pa6oTuar3 rpyna 33 $HH3HCOBH .neiiCTBHR. 

2. BceKH TepMHH, KOHTO ue e onpe.neneu B Tosa CnopaJyMeuHe, oclieH aKO KOHTCKCTI.T HJHCKBa 

.npyro HJIH KOMOeTeHTHHTe opraHH ce cnopa3yMCJIT 33 o6W,o 3Ha'leHHe (KaKTO e pa3peWCHO B'bB 

B'bTpCWHH're HM 33KOHO,IlaTeJICTBa), HMa 3H3tfCHHeTO, KOeTO MY npH,IlaBa K'bM T03H MOMCHT 

JaKouo.narenCTBOTO ua CTpaua-ra, npHnarama Tosa CnopaJyMeuue; BCRKO JHaqeuHe C'brnacuo 

npHJIO:>KHMHTe ,ll,aH'b"'HH JaKOHH Ha Ta3H CTpaHa HMa npe)lHMCTBO npe,ll 3H3"1eHHeTO Ha TepMHHa 

C'brnacuo ocrauanHTe 3aKOHH ua TaJH CTpaHa. 

llJien2 

33.1l'bJI*CHHH 33 C'h6Hpane H OOMCH Ha HHtJH>pM8UHJI ·no OTHOWCHHe H3 8MCpHKaHCKH 

CMeTKH, 33 KOHTO ce npe,llOCT3BJI HHfiJOpMal(HJI 

1. Karo ce HMaT npe.nsH.n pa3nope.n6Hre na linen 3 na rosa CnopaJyMCHHe, Ii'bnrapHR CD6upa 

HH$OpMaQIDIT3, OOCOtfCHa B aJIHHeR 2 Ha TOJH "'JlCH no OTHOillCHHC Ha BCH'IKH aMepHKaHCKH 

CMeTKH, 33 KOHTO ce npe.nocttBR uu$opM3U.HR, u ro.numuo o6MeHjJ Ta3H HH$opMau.ml C'hc CAI.U; 

H3 aBTOMaTH"'Ha 6aJa C'brJiacuo p33nope.n6HTe ua qJieH 25 OT Cnoro.n6ara. 

2. l1H$OpM3UHJIT3, KORTO ce C'bOHpa H 06MCHjJ no OTHOWCHHC Ha BC11Ka aMepHK3HCK3 CMeTKa, 38 

KOJITO CC npC.!J.OCTaB11 HH$OpM3UH11, B'bB BCJJKa npe,noCTaBJJllia HH!j>OpM3QH11 6'hnrapCKa <j>HHaHCOBa 

HHCTHTyli.H11, e: 

a) HMeTO, a.u.peca H aMepHKaHCKH11 ):U1H Ha BCRKO onpe)leJieHO a\lepHKaHCKO JlHQe, KOeTO e 

THT)'II11p Ha TaKaBa CMCTK3 H B CJiyqaJI Ha HeaMepHKaHCKO o6paJyBaHHC, KOeTO, CJIC.!J. npHJiaraHe Ha 

7 
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npou.e.nypHTe 3a KOMnneKcHa nposepKa, ycrauoseHH B Opuno)l(eHue I, e HJlCHTHtPHUHpaHO KaTO 

HMaiUO C,QHO HJIH noseqe KOH'IpOJIHpalUH JIHUa, KOHTO ca onpe,neneHH aMepHKaHCKH JIHU,a - HMeTO, 

a,npeca H aMepHKaHCKH11 .lUfH (aKO HMa TaK'bB) Ha TaKOBa o6pa3yBaHHC H Ha BC11KO TaKOBa 

onpe.neneuo aMepHKaHCKO nHU.e; 

6) HOMepa Ha CMeTKaTa (HJIH tPYHKU.HOHaJIHH11 CKBHBaJICHT, aKO JIHnCBa HOMep Ha CMeTKaTa); 

B) HMeTO .H H){CHTHtPHKaU,HOHHIDI HOMCp Ha npe,QOCTaMIU,aTa HH<lJOpMaU,IDI fu.nrapCKa tPHHaHCOBa 

HHCTHryiUUI; 

r) HaJIH'lHOCTTa no CMeTKaTa HJIH CTOHHOCTTa (BKJilOlJHTeJIHO, B CJIY'l.rul Ha 3aCTpaxOBareJICH 

..a.orosop c OTKynHa croiiHoCT umt aHIOHTeTeH .norosop, oTI<ynuara CTOHHOCT HJIH CYMaTa npH 

pa3BaAAHC Ha AOI'OBOpa) KDM Kp811 Ha C'bOTBeTHaTa KaJICH.napHa fY,nHHa HJIH .npyr nO,ll,XO.!J)IlU 

nepuo.n, 3a miiro ce npe.nocTaBR uu<lJopMaU,H11 nnu, aKo CMeTKaTa e 6una 3aKpHTa no speMe ua 

I'O,QHHaTa, KDM MOMCHTa Ha 3aKpHBaHeTO; 

A) B CJIY<JM Ha BC11Ka none'lHTeJICKa CMeTKa: 

( 1) 0011\aTa 6pyrHa CYMa Ha JIHXBaTa, OOlllaTa 6pyrHa cyMa Ha ,QHBH,QCHTHTe H OOIUaTa 6pyrHa 

CyMa Ha JJ.pyr ,QOXO,Q, B1>3HHKHaJI B'bB Bp'b3Ka C aKTHBHTe, .Q'bp)l(aHH B CMeTKaTa, B'bB BCCKH C.QHH 

cnyqaif nmrreH HJIH H8'lHCJieH K'bM CMeTKaTa (HJlH B'bB Bp'b3Ka C'bC CMeTKaTa) no BpeMe Ha 

KaJICHAapHaTa I'O,QHHa HJIH ,npyr nO,ll,XO.!J)IlU nepHO,Q, 3a KOHro Ce npe.D,OCTaBR HH<lJOpM8UH.Il; H 

(2) OOIUHTC 6pyrHH OOCThriJieHml OT npO.lJ.a)I(OaTa HJlH o6paTHOTO H3KynysaHe Ha HMYlUCCTBO, 

OJiaTeHH HJlH Ha'lHCJICHH 00 CMeTKaTa no BpeMe Ha KaJteH,QapHaTa I'O,QHHa HJIH .npyr OO,ll,XO.!J)Illl 

nepuo.n, 3a miiro ce npe,noCTaB1! HHtPOpMaumr, no OTHoweuue ua mH-ro npe,noCTas.nruaTa 

un<lJopMaU.H11 6bnrapcKa <lJuuancosa HHCTHTYU.H11 e ,neii.CTBaJia KaTO none<JHTen, 6poKep, 

onpaBOMOIUCHO llHU.C HllH no .npyr H8'lHH KaTO npe.QCTaBHTCJI Ha THTymrpa Ha CMeTKaTa; 

e) B CliY<JM Ha BC11Ka ,nen03HTHa CMeTKa, OOIUaTa 6pyrna CYMa Ba JIHXBaTa, nnaTeHa HJIH 

uaqncneua no CMeTKaTa no speMe ua KaJieHJJ.apHara ro.nuua HJJH .npyr no,w<O.!J)IIl\ nepuo.n, Ja KOHTO 

ce npe.noCTaB1! HH<PopMall.H11; H 

)I() B CJiy'laHTe Ha BCRKa CMCTKa, HCOnHCaHa B 6yKBa A) Ha aJIHHC.Il 2 HJJH 6yKBa e) Ha aJIHHC.Jl 2 OT 

T03H 'lJJeH, o6ntaTa 6pyrHa cyMa, nJia:reHa HJIH H8'lHCJieHa Ha THryJUipa Ha CMCTKaTa B'bB Bp'b3Ka 

CbC CMCTKaTa no speMe na KaneHJJ.apuara ro..a.uua HJIH ,upyr nO.ll.XO.!J)IIl\ nepuo.n, 3a Koiiro ce 

npe.nOCTaB11 1-fH<lJopMaU.IDI, no omoweuue ua K01!TO npe.noCTaMruara uucpopMau.M 6uJirapcKa 

<lJuuaucosa HHCTHTYU.H11 e 3a.D:bJJ)I(CHo nuu.e HJJH ,QJI'b)I(HHK, BKJilOlJHTeJIHO o6mara CYMa ua 

BC11KaKBH nnamaHM 3a o6paTHO H3Kynysane, H3B'bpWCHH K'bM THTYJIBpa Ha CMeTKaTa no BpeMe Ha 

Kanen,napnara ro.nHHa HJIH .npyr no,ll,XO.!J)Illl nepno.n, Ja Koiiro ce npe,noCTaBs HucJ>opMaU,ns1. 

11nen 3 

BpeMe H naquu na o6Men na uu<PopMauns 

I. 3a uemtre na 3a.Q'bJI)I(ennero 3a o6MeH no •men 2 ua rosa Cnopa3YMCHHe, cyMara u xapaKTepa 

Ha nnamaHH.IlTa, H3BbpWCHH no OTHOWCHHC Ha aMepHKaHCKa CMeTKa, 3a KO.IlTO ce npe)J.OCTaBH 

un<lJopMaunx, MoraT .na 6'b.QaT onpe,neJieHH C'brnacno npnnuunnre Ha .naH'b'lHHTe JaKOHH ua 

o'bJlrapmr. 

2. 3a u.ennre na 3a.Q'bJIJKenuero 3a o6MeH no •men 2 ua Tosa Cnopa3yMeHHe, o6MCH$1HaTa 

HHtPOpMaUHH IUC C'bJJ:bp>Ka ,QaHHH 3a BaJiymTa, B KOfiO BCftKa C'bOTBCTHa cyMa C nOCOlJCHa. 

8 
3. llo OTHOUJCHHC Ha aJIHHeg 2 Ha t{JICH 2 Ha TOBa Cnopa3yMeHHC, HHcjlOpMaUHgTa ce C'b6Hpa H 

06MCIUI no OTHOUJCHHC Ha 2014r. H BCH'IKH nocnensamH ronHHH, OCBCH 3KO: 

a) HHcjlopMal..lHUa, KORTO nOJlJlC)J(H Ha C'b6Hp3HC H OOMCH no OTHOUJCHHC Ha 2014r. e C~tO 

HHcjlOpMaUHRTa, OnHCaHa OT 6yKBa a) Ha aJIHHeg 2 no 6yKBa r)" Ha aJIHHCR 2 Ha liJICH 2 Ha TOBa 

Cnopa3YMCHHe; 

6) HHcjlOpM31..lHUa, KOSTO nOJlJlC)J(H Ha C'b6HpaHe H 06MCH no OTHOWCHHC Ha 20J5r. C 

HHcjlOpM31..lHRTa, OnHcaHa OT 6yKBa a) Ha aJIHHCj( 2 no 6yKBa )J() Ha aJIHHCSI 2 Ha liJICH 2 Ha TOBa 

Cnopa3YMCHHe, OCBeH OTHOCHO 6pJTHHTe nocnnneHHR, OnHcaHH B 6yK~a .D.) (2) Ha aJIHHCSI 2 Ha 

lfJieH 2 Ha rosa Cnopa3yMeHHe; H 

B) HHcjlOpM31..liDITil, KO.SITO no.nn.e)J(H Ha C'b6HpaHe H OOMCH no OTHOWCHHC Ha 2016r. H 

nOCJICJlBall..lHTC ronHHH e HHcjlOpMaUH11Ta, OnHCaHa OT 6yKBa a) Ha 3JIHHC11 2 no 6yKBa )J() Ha 

anHHe11 2 Ha qneH 2 Ha rosa Cnopa3JMcHHe; 

4. He3aBHCHMO OT aJIHHCS 3 Ha T03H l.J.JICH, no OTHOUJCHHe Ha BC11Ka aMCpHKaHCKa CMCTKa, 3a 

KO.RTO ce npenocrnsll HHcjlopMal..lHR, no.il,n'bp)J(aHa OT npenocTas11ma HHcjlopMaUH11 6'hnrapcKa 

<f>HHaHCOBa HHCTIIT)'UHSI K'bM 30 IOHH 2014r. H KaTO CC HMa npe.D.BHn aJIHHCSI 2 Ha tiJICH 6 Ha TOBa 

Cnopa3yMeHHe, OT E'hnrapH11 He ce H3HCKBa .na c'b6Hpa H 3a BKJIJOlJBa B o6MeH.liHara HH<f>opMaUH» 

aMepHK3HCKH.SI ,l(HH, Ha KOCTO H .na e C'bOTBCTHO JIHUC, aKO T03H aMCpHKaHCKHR )].11H He e B 

JanHcHTC Ha npenoCTaBj(mara HH<f>opMal..lHst 6'hnrapcKa <f>HHaHcoaa HHCTHTYUH.R. B T03H cnyqaif, 

o'b1lrapH11 C'b6Hpa H BKJIIO'IBa B 06MCH11HaTa HHcjlOpM3UH11 ,l(aTaT3 Ha p3)J(Jl3HC Ha C'bOTBCTHOTO 

JIHUe, 3KO npe.D.OCTaB»mara HH<f>opMaUH.R 6'bJirapcKa <f>HH3HCOB3 HHCTIIT)'UH.Sl HMa Ta3H .naTa Ha 

paJK.U.aHC B CBOHTe 3aflHCH. 

5. Karo ce HMaT npe.n;BHJl aJIHHCH 3 H 4 Ha T03H lJJICH, HH<f>OpMauHj(Ta, OnHcaHa 8 lfJICH 2 Ha TOBa 

Cnopa3yMeHHe ce o6MeHR B paMKHTC Ha .neBeT Meceua cne.n KpaR Ha KaJieHnapHara ro.nHHa, Ja 

KO.SITO ce OTHaCR HH<f>OpMaUHRTa. 

6. KoMneTCHTHHTC opraHH Ha E'hnrapHR H CAll( me c.KJIJOCiar cnopa3JMCHHe a paMKHTe Ha 

npouenypam no BJaHMHO cnopa3yMcHHe c'hrnacHo tUI. 24 OT Cnoro.n;6ara, c KOero 11.\C ce: 

a) YCTaHOBST npoUC.ZJ.ypHTC DO 3aJl'b1l)J(CHHSTa 3a aBTOMaTHI.J.CH 06MCH, OnHC3HH B lfJICH 2 Ha TOBa 

Cnopa3yMeHHe; 

6) OnHUJaT npaBHJiaTa H npouenypHTe, KOHTO MOfaT na 6'h.n;ar He06XO,l(HMH 3a B'bBe)J(JlaHeTO B 

.n;eiiCTBHe Ha qneH 5 Ha rosa Cnopa3YMeHHe; H 

B) yCTaHOBST K3KTO e HCOOXO.D.HMO npouenypHTe 3a 06MeH Ha HHcjlopM~, KOSTO ce 

npe.nocmsR c'hrnacHo 6yKsa 6) Ha aJJHHes 1 Ha LJ.JieH 4 Ha rosa Cnopa3yMeHHe. 

7. BcstKa o6MeHeHa HH«J>opMauus e npe.D.MeT Ha npasunara 3a nosepHTCnHoCT H .npyrHTC JamHTHH 

pa3nope.n6H, npe.D.BH.D.CHH B Cnoro.n6ara, BKJIIOLJ.HTCJIHO pa3nope.n6HTe, orpaHwiaaamu 

H3flOJI3BaHeTO H3 06MCHj(H3Ta HH$OpMauH.R. 

q;.eH 4 

llpuJiojKeHue Ha F ATCA K'hM 6"LJirapcKHTe fltuuaucoau HIICTH'fYllHH 

1. TpeTupaue ua npenocraBHlllHTe uncjlopMauuSJ. 6"LJirapCKH fltunancoau HHCTHTYUHH 

Bcj(Ka npenocTaBj(U\a •m«J>opMaUHst 6'hnrapcKa $HHaHcoaa HHCTHTYUHR me ce ClfHTa Ja cna3BaU1a 

3aKOHonaTencTBOTO H Heno.nn.e)J(ama Ha o6naraHe c .naH'bK npH H3TOliHHKa C'brnacHo pa3JleJI 1471 

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9 
2 H 3 ua rosa Cnopa:J}'MeHHe no omomeune ua Ta:JH npe~ocTaB11IUa HH<jlopMaUJUl 6bnrapcKa 

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s qneu 3 ua rosa Cnopa:JYMeHHe; 

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TCJH nnamaurur; 

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pernCTpanH11 ua CBfl; 

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npe.nocrasauero ua HH<I>opMaun.s~ OTHocuo TaKOBa nnamaue. 

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Cnopa:JyMeHne. 

2. CnnpaHe Ha JJ.CiiCTBHeTO Ha npaBHJI8T8 OTHOCHO HCC"LOTBeTCTBaiQH CMeTKH 

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HMaT npel{BHJJ; pa3nope,n6HTe na lfneu 3 na rosa Cnopa:JyMeHHe. 

3. Cncl.lH«<JH'IHO TpCTHpauc ua 6'hnrapcKH neHCHOHHH nnanose 

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ueyttacrsamu cl»nnauconu uucru-ryuuu 

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ll 
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6. Koop.nnuannH m.B BpeMeTO 

He3aBHCHMO OT anuue.SJ 3 H 5 ua •men 3 ua rosa CnopMyMeune: · 

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~JICH 5 

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1. MaJiosaaa~u u &AMHHHCTp&THBHH rpemKH. 

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2. C'L~CCTseuo uecna:Jsaue ua l&A'LJI)KeHHSITa. 

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3. Ha.n:C)KJ(IIOCT tul ycJI)TH, npc.n:ocra&HHH OT TPCTH Jinua. 

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12 
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HHCTH'I)'IlHH. 

4. flpe.llOTBpaTSIBaHC Ha 3806HKaJUIHeTO. 

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npeJJ.OCTaBRHe Ha nu«f>opMaiJ.H11 c1.rnacno rosa Cnopa3YMenne. 

~en6 

BJanMen anra*HMCHT Ja npo,ltbmKaBane na .neiiCTBnHTa Ja nanpqasane na e«f>eKTHBHH,_ 

o6Men na un«f>opMauust u npolpa'lnocrra 

1. TpeTnpane na TpanJUTHH nnamauustn6pyTHH noCTLnnenuR 

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2. ,l(mcyMCHT8UHH Ja CMeTKH, flO,!Ubp:llmHH KbM 30 IOHH 2014 r. 

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Ha rosa CnopaJyMenue. 

1.1Jieu 7 

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2. Cbe.nnnennre aMepnKaHCKH maTH me yse.noMHT St.nrapnH 3a BCH'iKH TaKHBa no-6naronpHHTHH 

ycnOBIDl H TC3H no-6naronpHSITHH ycnOBH" me CC npHnO:lKaT aBTOMaTH'IHO KbM rosa 

Cnopa3YMCHHe, TaKa K3KTO aKo TCJH ycJIOBIDl 6.s~xa onpe.n;eneHH 8 rosa. CnopaJyMeHHe n 8neJnH B 

cuna OT .u;aTaTa na no.n;nHcBaHe Ha cnopaJyMenneTO, cl>.n;op:lKamo no-6naronpH.HTHHTC ycilosH,, 

OCBCH aKO bl>nrapmr OTKa:lKC npHJtaraHeTO HM 8 fiHCMCHa «f>opMa. 

13 
'lneu 8 

KoncyJITanun 11 113MeneHHH 

1. B CJJy'{aHTe ua B1>3HHKHaJIH JaTpy.AHeHHX no npHJiaraHero Ha rosa Cnop83)'MeHHe, scxKa 

CTpaHa MO:>Ke ,na nOHCKa KOHCYJITa.llHH no p83pa60TBaHeTO Ha nO.UXOJ{XW:H MCpKH, 38 }.{8 Ce 

ocHrypH H3nl>nHeHHeTO Ha rosa Cnop83yMeHHe. 

2. Tosa Cnop83)'Memte .Mo:>Ke .na 6o.ne npoMeHeHo no B3aHMHo nHcMeHo. cbrnacue Ha CTpaHHTe. 

OcseH aKo He e yrosopeHo .npyro, TaKosa H3MeHeHHe m:e BJle3e s cHna no Cl>m:HTe npoue.nypH, 

KaKTO ca pernaMeHTHpaHH B 'IJICH 1 0, aJIHHCR I Ha rosa Cnop83}'MCHHe. 

qneu 9 

fipHJIOJKeHHH 

ITpuno:>KeHHRTa CbCTasnxsaT Hep83.nenHa 'laCT oT Tosa Cnop83yMeHHe. 

11.rJ. 10 

CpoK ua Cnopa3yMeHHeTO 

I. Cnop83)'MCHHCTO m:e BJie3e s CHJia Ha .naTaTa Ha nHcMeHo yse.noMneHHe Ha Eonrapx .no CAll(, 

'IC b1>11ffipHR C 3aBbpUIHJI8 CBOHTC HC06XO)lHMH BbTJlClliHH npOL{C}.{ypH 3a BJ1H38HC B CHJia H8 TOBa 

Cnop83yMeHHe. 

2. Bc11Ka CTJlaHa MO:>Ke .na npeKpaTH rosa Cnop83yMeHHe qpe3 H3npam:aHe Ha .npyra:ra CTpaHa Ha 

YBC}.{OMJICHHC 3a npeKpm'11BaHC B DHCMCHa <}>OpMa. TaKOBa npeKpaT11BaHC HMa }.{CHCTBHC Ha nbpBH$1 

,neH Ha Meceua, cne.nsam: H3TH'IaHero Ha nepuo.n OT 12 Meceua OT .naTa:ra Ha yse,noMJieHHeTO 3a 

npeKpaTIIBaHe. 

3. CT}JaHHTe m:e ce KOHcyJITHpaT Ha .no6pa 801111, npe.nu 31 .neKeMspu 20 16r., 3a H3MeHeHHe ua 

rosa Cnop83yMCHHe, aKO e Heo6xo}.{HMO, 3a .na ce .OTJl83H p83BHTHeTO no aHra:>KHMeHTHTe 

cbrnacHo 'IJieH 6 Ha rosa Cnop83)'MCHHe. 

B y.nocrosepeHHe Ha ropHOTO, .nonyno.nnucaHHTe, Ha}.{JIC)KHO ymnHoMom:eHH 3a 'rosa OT 

CbOTBeTHHTe en npasHTencTsa, no,lJ.nHcaxa rosa CnopaJyMeHHe. 

l13roTBeHo s rp. Co<}>HR, B .nsa opHrHHaJIHH eKJeMnJIRpa, Ha aHrnHiicKH H 6bnrapcKH e3HK, KaTO 

}.{BaTa TeKCTa HMaT C}.{H8KBa CHJTa, Ha 5 }.{CKCMBpH 20 14r: 

3A llPABHTEJICTBOTO HA 

CLE)UIHEHHTE AMEPHKAHCKH IUATH: 

3A llPABHTEJICTBOTO HA 

PEllYEJIHKA li'LJirAPIDI: 

14 
IIPHJIOJKEHHE I 

3A,ZI.'hJI)KEHIDI 3A KOMIIJIEKCHA IIPOBEPKA IIPH H,nEHTHC!lHf..UIPAHETO H 

llPE.IJ;OCTABSIHETO HA HH<I>OPMAil.IDI 3A AMEPHKAHCKH CMETKH, 3A 

KOHTO CE IIPE)J;OCTABH HHC!lOPMAil.IDI, H 3A IIJIA~AHIDI K'hM 

OllPE,QEJIEHH HEyqACTB~H CllHHAHCOBH HHCTHTYI(IDI 

L 06~u npaBuJia 

A. b'bJirapml me H3HCKa OT npe~OCTaBRUUITe HH{j>OpMal.lHH 6nnrapcKH {j>HH3HCOBH HHCTIIT)'llHH 

~a npHJJaraT npoue~ypHTe no KOMnJJeKCHa nposepKa, C'b~'bp:>KamH ce a rosa llpHJJO:>KeHHe I, npH 

H~eHTH{j>HU.HpaHeTO Ha aMepHKaHCKH CMeTKH, 3a KOHTO ce npe~OCTaBSI HH{j>OpMal.lH]l H CMeTKH, 

~'bp:>KaHH OT HeyqaCTBamH {j>HHaHCOBH HHCTHT)'U.HH. 

E. 3a uenHre Ha rosa Cnopa3~teuHe: 

l.l.Qe Ce cqHTa, 'O.fe BCHqKH cyMH B ~OJJapH BKJTIO'O.fBaT eKBHBaJJeHTa B ~pyrH BaJJYTH. 

2. OcseH KOraro e npe~sH~euo ~pyro, HaJIHquoCTTa HJJH cToHuocrra ua CMeTKa me 6D~ar 

onpe~eJJ11HH K'hM nocne~HHll ~eu ua Kaneu~apua:ra ro~HHa liJJH ~pyr no.nx.o~m nep11o~, 3ll Komo 

ce npe.U.OCTaBR HH<}>OpMaU.HS!. 

3. Konrro nparDT Ha HaJIH'iHocrra HJIH CTOHHocrra 1p116sa .na 6'b~e onpe~erreu icbM 30 IOHH 

2014r. cnrnacHo rosa llplmo:>KeHHe I, C'bOTBeTHaTa Hanuquocr HJTH CTOHHOCT me 6'b.nar 

onpe~eJTS~HH KDM ro3H .neH HJJH nocne~Hm~ ~eu ua nep11o~a, 3a KOHTO ce npe~ocTaB.ll 

HH{j>OpMaUIDI, 3aB'bplliBam Henocpe):{CTBeHO npe.U.H 30 IOHH 20J4r., H KOfaTO nparDT Ha 

Ha.liHqHOCTTa HJIH CTOHHOCTTa ·1"p.ll6sa ~a 6'b~e onpe~eJJeH K'bM nocne~HHR ~eH Ha KaJJeH.napHaTa 

ro~HHa C'brnacuo rosa llpHJio)KeHHe I, ·C'bOTseTHa-ra HaJilfi'IHOCT HJIH croHHOCT me 61>~aT 

onpe.ZJ.eAAHH KDM nocne~HHR ~eH Ha Kaneu~apuara ro~HHa HJJH .npyr no.ZJ.Xo~m nepHo.ZJ., 3a KOHTO 

ce npe.nocrasn HH(j>OpMal.lHH. 

4. Karo ce HMa npe~BHJl 6yKsa )1. (l) ua pa3.nen II ua rosa llpHno:>KeuHe I, e.nua CMeTKa me 6n.ZJ.e 

C'O.fHTaHa 3ll aMepHKaHCKa CMeTKa, 3ll KO.liTO Ce npe.U.OCTaBR HHcpOpMaU.HH, 3aJIQqBai1KH OT .ZJ.aTIITa, Ha 

KO~O e H~eHTH{j>HU.Hpa.Ha KaTO TaKaBa 8 C'bOTBeTCTBHe C npoU.e~pHTe DO KOMnJJeKCHa nposepKa 

no rosa llpHno:>KeHHe I. 

5. Ocseu aKO He e npe.nsH.ZJ.eHo ~pyro, HH(j>opMaUH11 3a aMepHKaHCKH cMeTKH, 33 KOHTO ce 

npe~OCTaB.ll HH<}>OpMal.lHH, II(e 6'b~e npe~OCTaBRHa fO.!I.HlllHO npe3 KaJieH.n.apHaTa ro~HHa, 

CJIC.!J.Bai.Ua fO,llHHaTa, 3a KOHTO ce OTHaC» HHcpOpMaUHRTa. 

B. Karo a.nrepua:rHsa Ha npou.e.nypHTe, onHcaHH m.s sceKH pa3.nen Ha rosa llpHno:>KeHHe I, 

b'bJirapH» MO:>Ke ~a pa3peUIH Ha npe~OCTaBHmHTe HH<}>OpMaUHR 6DrrrapcKH 4lHHaHCOBH 

HHCTHT)'IJ.HH .lla 113UOJI3BaT npou.e.nypHTe, OUHCaHH 8 C'bOTBeTHiiTe perna\1elffli Ha )J.enaPTaMeHTa 

no <)>11uaucH ua CAll\, 3a .na ycTaHoBHBaT ~an11 eMa cMeTKa e aMepHKaHCKa CMeTKa, 3a KORTO ce 

npe~OCTaBH HH{j>OpMal.lHH:, HJIH e CMeTKa, ~bp:>KaHa OT HeyYaCTBama {j>HHaHCOBa HHCTHTYl.lHH. 

I 
I 

I 

li'bJlrapHH MO)((e )J.a pa3peWH Ha npe)J.OCTaBH~HTe HH<I_)OpMa~HJI 6'hJlrapCKH cpHHaHCOBH 

HHCTHT}'~HH )J.a npaBHT TaK'LB H300p OOOT.Q.eJIHO 3a BCeKH pa3.Q.eJI "a rosa flpHJIO)((eHHC I, HJIH 00 

OTHOWeHHe Ha BCH'IKH C'bOTBeTHH cpHHaHCOBH CMeTKH, HJlH OOOT)J.eJIHO Ja BC11Ka 11CHO YCTaHOBeHa 

rpyna OT TaKHBa CMeTKH (Iam> uanpHMep no Blt)J. Ha ,neAHOC'ITa HJIH MeCT<>nOJIO)((eHHe, K'L,Q.erO 

CMeTKaTa e OO.lUJ.l>p)((aHa). 

II. CLmeCTB)'Bamu CMeTKH ua IJlu3HIJecKil Jluua. 

Cne.QHHTe npasHna H npoue.nypu ce npHnanrr Ja uenHTe ua H.QeHTHcpHIJ.Hpauero ua aMepHKaHCKH 

CMeTKH, 3a K01ITO ce npe.QOCTaB11 HHcpOpMaUH11, H3Me)(()J.y seqe C'LlUeCTBY~HTe CMeTKli, 

)J.'Lp)((aHH OT cpH3HtteCKli JIHI¥1. (C'b~eCTByBa~li CMeTKH ua cpH3lil.[eCKH JlHUa). 

A. CMeTKH, KOHTO He Tpsi6Ba _na ce nperJIC*AaT, HAeHTHIJlHUHpaT U 38 KOHTO He TpH6Ba _na 

ce npe.nOCTaBH uuiJlopMauus. 

Ocseu aKo npenocTaB11~aTa HucpopMa~H11 6DJirapcKa cpliuaucosa HHCTHTYUH11 ue m6epe Apyro, 

HJIH no OTHOWeHHe Ha BCH'IKH C'biUeCTByBalUH CMeTKH Ha cpH3Hl.JeCKH Jlli~a, HJIH OOOT)J.eJIHO 3a 

BCJIKa stcuo yc-rauoseua rpyna OT TaKHBa CMeTKH, Koraro npasHnaTa Ja HMnJieMeHTHpane s 

liMrapH11 npe)J.OCTa811T TaK'LB H36op, CJte)J.HHTe CD~eCTBysa~H Ha cpH3Hl.feCKH JIU~a He Tp116Ba )J.a 

6'b)J.aT npeme)(()J.aHH, H)J.eHTHcpH~HpaHH HJIH JJ.a Ce OpCJlOCTaB11 HHcpOpMaU,HSI KaTO aMepHKaHCKH 

CMeTKH, 3a K011TO Ce OpeJlOCTaBH HHcpOpMa~HSl: 

I .Karo ce HMaT npe.nsH.n pa3nopeA6HTe ua 6yKaa .[( (2) ua T03H pa3.IJ.eJI, comecrsy~a CMeTKa ua 

cpH3H'IeCKO JIHUC C HaJIHl.JHOCT HJIH CTOHHOCT, KOHTO He Ha)J.BHWaBa $50,000 K'hM 30 IOHH 2014r. 

2. Karo ce HMaT npeJ1BM pa3nopen6ure ua 6yKaa .[( (2) ua TOJH pa3nen, C'htUeCTBysa~a CMeTKa 

ua cpH3HlfeCKO JIHUe, K01ITO e 3aCTpaxOBaTeJ1eH JlOfOBOp C OTKYOHa CTOHHOCT HJIH aHlOHTeTeH 

JlOfOBOp C HaJIHlJHOCT HJIH CTOHHOCT $250,000 HJIH 00-MaJIKO K'LM 30 IOHH 2014r. 

3. C'btUecTsy~a cMeTKa ua cpH3H'iecKO. nuue, KOstTo e JaCTpaxoBaTeneu .norosop c oTKynua 

crouuocr HJIH auiOHTeTeH .n.orosop, KOraTO JaKOHHTe ua liDJirapiDI HJIH ua CAIIJ. ecpeKTHBHO 

Ja6paHSJ.BaT OpoJl~aTa ua TaK'LB JaCTpaXOBaTeJICH )J.OfOBOp C OTKYOHa CTOHHOCT HJIH aHIOHTeTeH 

norosop ua aMepHKaHCKH MeCTHH nHua, (uanpuMep KOraro CDOTBeTHaTa cpHuaucosa liHCTHTyUIDI 

HstMa ueo6xoAHMaTa peruCTpaUHJI c'brnacuo aMepHKaHCKH11 3aKOH, a. JaKOHHTe ua 1ionrapu11 

H3HCKBaT DpeJlOCTaBHHeTO Ha HHcpOpMaiJ.HSl HJIH yJl'bp)((aHeTO Ha ]laH'LK 3a JaCTpaxOBareJIHH 

OpDJlYI<TH, Jl'bp)((aHH OT MeCTHH JTHUa Ha b'b1IrapH11). 

4 • .[(en03HTHa CMeTKa C HaJIHl.JHOCT $50,000 HJIH no-MaJTKO. 

b. llpone.nypH DO nperJieJl Ha C'bll{eCTBYBaii{H CMeTKH Ha cpH3H'IeCKII JIHU3 C HaJIHIJHOCT HJIH 

CTOHHOCT K'hM 30 IOHH 2014r., HaJlBHW8Baii{H $50,000 ($250,000 33 38CTp3XOBaTeJIHH 

)J.OI"OBOpH C OTIC)'UHa CTOHHOCT HJIH aiiiOHTeTHH )J.OI"OBOpu), HO lleHaABHW8Baii{H $1,000,000 

("CMeTKH ua MaJIKa CTOHHOCT") 

1. Tbpceue B eJieKTpoHHHTe Janucu. llpenocras.R:mara HHcpopMa~Hst 6DJirapcKa cpHuaucoaa 

HHCTHry~U11 TpSl6Ba )J.a npemena CJlCKTpOHHaTa HHcpOpMa~IDI, K011TO TJI OOA.ZJ.Dp)f{a, 3a 1\.'"0SlTO H )J.a e 

OT CJICJlHHTC aMCpHKaHCKH HH)J.HKa~H: 

2 

__________ , _______________________________ ., 
a) H)lCHTH«llHKat.lHH Ha THT)'JIHpa Ha CMeTKaTa J<aTO aMepHKaHCKH rpa)K)J.aHHH HJIH 3MCpHKaHCKO 

MCCTHO miUe; 

6) 'ICHa HH)lHKaUH'I 3a aMCpHKaHCKO MHCTO H3 pa')K)laHe; 

B) H3CTOHII( aMepHK3HCKH fiOII(CHCKH a,!lpCC HJIH MCCTO')KHBeCHC (BKJIIOl{HTeJIHO aMepHKaHCKa 

nomeHcKa KYfHH); 

r) HaCTOHII( aMCpHKaHCKH TCJiecpOHCH HOMep; 

.n) noCTO.IIHHH HHCTpyKuHH 3a npeso.n na cpe.nCTBa K'bM CMeTKa, no.n.nl>p')KaHa 8 CAIU; 

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aMepHKaHCKH3JlPCC;HJIH 

')K) ,Ha-BHHMaHHeTO-Ha" HJIH ,npH fiOHCKBaHe" nOII(CHCKH aJlPCC, KOfaTO TOBa e C)lHHCTBCHIDlT 

a,npec, KOHTO npe)lOCTaBHII(aTa HHcpOpM3UHH 6DJirapCKa cpHHaHCOBa HHCTHT)'UHH HMa B )lOCHeTO 

na THTYJIHpa Ha CMeTKaTa. B cnyqaHTe Ha cnmeCTaysama CMeTKa Ha cpH3Hl.fCCKO nuue, KO.IITO e 

CMeTKa Ha ManKa CTOHHOCT, ,Ha-BHHMaHnero-na" aJlPCC H3B'hH CAIU HJIH ,npn noncKsane" 

fiOII(CHCKH a,npec HHMa )l3 6n)laT TpeTHpaHH K3TO aMepHKaHCKa HH)lHKaUHH. 

2. AKO HHTO C)lHa OT aMepmcaHCKHTC HH)lHKaUHH, H36poeHH B 6yKBa D (1) Ha T03H pa3)lCJI He ca 

OT~-pHTH npH CJICKTpOHHOTO ThpcCHC, rorasa He ce H3HCKBaT TIOCJIC)l831I(H )lCHCT8HH, )l,OKaTO HHMa 

npoMHHa 8 06CTOHTeJICTBaTa, KO)ITO )la .IJ.OBe)le .IJ.O C.IJ,Ha HJIH TIOBeqe aMepHKaHCKH HH)lHKaUHH, 

C8bp3aHH CDC CMeTKaTa HJIH CMeTKaTa CTaHe CMeTKa Ha BHCOKa CTOHHOCT, KaKTO e OfiHCaHO B 

6yKBa r Ha T03H pa3JJ.CJI. 

3. AKO HHKOH OT aMepHKaHCKHTe HH)lHJail(HH, H36poeHH B 6yKsa D (I) Ha T03H pa3)leJI ca 

ycraHOBCHH npH CJieiCTpOHHOTO ThpCeHe HJIH aKO HMa npOMHHa B 06CTOHTeJICTBaTa, KO)ITO BO)lH 

)lO eJJ.Ha HJ:IH flOBClfC ru.tepHKaHCKH HH.IJ,HKal(HH, CBbp3aHH CDC CMeTKaTa, TOraBa npe.IJ,OCTaBHII(aTa 

HHcpOpM3UH)I 6DJirapcKa cpHHaHCOBa HHCTHTYL(HH TpH6Ba .n,a TpeTHpa CMeTKaTa KaTO aMCpHKaHCKa 

CMeTKa, 3a KOHTO ce npeJl.OCTaWI HHcpOpMal(HH, OCBeH aKO TH H36epe ,na npHJiara 6yKsa D (4) Ha 

T03H pa3Jl.CJI H HHICOe OT H3KJUOl{CHHHTa B T33H 6yKBa ce npHJiaraT no OTHOUJCHHC Ha Ta3H CMeTKa. 

4. HeJaBHCHMO OT OTKpHBaHeTO Ha aMepHKaHCKa HHJiHKal(HH CbrJI3CHO 6yKBa D ( l) Ha T03H 

pa3,nen, npe.noCTaaHmaTa HHcpopMaUHH 6DJirapcKa cpnHaHcoaa HHCTHT)'UHH He e Ja)l"bJI')KCHa .na 

TpeTHpa CMeTKaTa KaTO aMepHKaHCKa CMeTKa, 33 KO.IITO CC npeJJ,OCTaBH HH<}>OpM8.l(HH: 

a) KOfaTO HHcpopM3UHHTa 33 THTY11Hpa Ha CMeTKaTa HCHO nOKa3Ba aMepHKaHCKO MSICTO na 

pa*)laue, npe.nocTas11mm-a HHcpopMal(HH 61>nrapcKa qmHaHcoaa HHCTHTYUH1l nonyqM HJIH e 

nperne.nana no-paHo H no.n.n"~>p*a 3anHc Ja: 

( l) ,neKJiapauHH, lfe THTYAApbT Ha CMeTKaTa He e aMepHKaHCKH rpa')K)laHHH HJIH 

aMepMKaHCKO MeCTHo JIHUe Ja .naH"blfHH uenH (KoeTo Mo>Ke .na 61..ne na W-8 IJ>opMynHp Ha CBn 

HJIH .npyra no.no6Ha lf>opMa, Ja KOHTO HMa c1.rnacHe); 

3 
(2) He-aMepHKal_{CKH nacDOpT HJIH ,npyr OcpHL{HMHO HJ.zta,neH HJJ.eHTHcpHKalUIOHeH 

JJ.OK}'MeHT, C'brJiaCHO KOKrO rpa>KJJ.aHCTBOTO Ha THT)'JUlpa Ha CMeT~a HJIH Hai.(HOHMHOCTTa MY e B 

JJ.'bp:>KaBa, pa3JIH'IHa OT CAll..{; H 

(3) KODHe Ha yJJ.oCTosepeHHe 3a 3ary6a na aMepHKaHCKO rpa>KJJ.aHcTBO na TlfTYJI1lpa Ha 

CMeTI<ara HJIH oOOCHOBaHO 001lCHeHHe Ja: 

(a) npH'IHHara, nopaJJ.H K01lTO THT)'JI1lp'bT Ha CMeTKaTa H1lMa TaKOBa y,nocrosepeHHe, 

B'bnpeKH OTKa3a OT aMepHKaHCKO rpa>KJJ.aHCTBO; HJIH 

(6) DpH'IHHIITa, nopa,nH K01lTO THT)'JIS!p'bT Ha CMeTKaTa He e DpHJJ.06HJI aMepHKaHCKO 

rpa>KJJ.aHCTBO npH pa:lKJJ.8HeTO. 

6) KOfafO HHcpOpMai.(H1lTa 3a THT)'JUipa Ha CMeTKaTa C'b,U:'bp:lKa H8CTOHII.t 8MCpHk"aHCKH DOII.tCHCKH 

attpeC HJIH MCCTO)KHBeeHe, HJIH C}:tHH HJIH UOBC'IC aMepHKaHCKH TCJJecpOHHH HOMepa, KOifTO 

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rosa Tipttno:lKenue I, ycTaHOBliBaiJ..tO, qe THT)'JJllp'bT na CMeTKaTa H1lMa aMepHKaHCKH CTaTyT. 

B) KOfaTO HHcpOpMal.{Hfia 38 THT)'JIS!pa Ha CMeTKaTa C'b.ll.'bp:lKa HHCTpyKUHH 38 npeBOtt Ha 

cpettCTBa K'hM CMeTKa, nOJJ.A'b()*aHa B CAI.Q, npeJJ.OCTaBliiUaTa HHcpopMaUHR 6'bnrapcKa 

cpHHaHCOBa HHCTHTYU.HH DOJIY'IH HJIH e DperJieJJ,aJia no-paHO H UO.ll.JJ.'bp:>Ka 38DHC 3a: 

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aMepHKaHcKo MecTHo JIHUe 3a ,ll,aH'b'IHI.f uenH (KOero MO:lKe ,ll,a 6'bJJ.e ua W-8 cpopMy111lp na CBTI 

unu .n:pyra no.n.o6Ha cpopMa, Ja KOliTO HMa C'brnacHe); H 

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r) Koraro HHcpOpMattH1lTa Ja THT)'Jnlpa Ha CMeTKaTa C'b.ll.'bp:lKa ,li,CHCTB8II.t0 D'LJIHOMOII.tiiO HJIH 

yn'bJJHOMOII.taBaHe 3a DO}:tDHCBalle, ,ll,a,ll,eHH na JIHI.{C C 3MCpHKaHCKH attpec, UMa ,naBIJHM811HCTO-Ha" HJIH ,npH DOHCKB811e" DO[l.{CIICKH a,ll,pec, KOHTO e e}:tHHCTBCHHHT attpec, 

YCTaHOBCH Ja THTyJJHpa Ua CMeTKaTa, HJIH HMa e}:tHH HJIH nooeqe 8MCpHKaHCKH TeJJCcpOHHH 

IIOMepa (aKO ne-aMepHKaHCKH TeJJecpOHCII HOMep C'bll.tO e CB'Lp3311 C'bC CMCTKaTa), 

npe.nocraBliiUaTa HncpopMalJ,Hll 6t.nrapcKa cpHuaucosa HHCTHT)'U.Hll nonyqH HJIH e nperne,ll,ana nopauo H nO.ll.JJ.'bp:lKa JaUHC 3a: 

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4 
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2. 3acrpaxoam:eneu .n.orosop c oncynua CTOHHOCT, ocseu aKo OTKynmrra CTOHHOCT ua.n.snmasa 

$50,000 ua KpM ua BC.JJKa Kaneu.n.apua ro.n.nua uno .n.pyr no.n.xo.Zl..ll~ nepuo.n., 3a KOHro ce 

npe.ZJ.OCTaBJI HHcpOpMaUH.ll. 

b. )};pyrH HOBH CMeTKH ua cpH3H"'eCKH JIHQa. 

Tio OTHOllieHHe Ha HOBHTe CMeTKH Ha cpH3H'IeCKH JIHUa, KOHTO He ca onHC3HH B 6yKsa A Ha T03H 

pa3.n.en, npu OTKpnsaueTo ua CMeTKaTa (HJiu .n.o 90 .n.un OT Kprur ua KaJieH.ZJ.apuwra ro.n.nua, npe3 

KO.liTO CMeTKaTa npeeTaue .n.a e OnHcaua B 6yKsa A ua T03H pa3.n.en) npe.n.oeTaBSI~aTa uu<J.>opMau.n.s~ 

6'bllrapcKa cpHuaucosa Hucnrryun.s~ TP$1.6Ba .n.a nonyqn .n.eKJiapal.(H.ll, KO.liTO MO:>Ke .n.a fu..n.e 'faCT OT 

.Zl.OKyMeHTHTe 38 OTKpHBaHeTO Ha CMeTKaTa, KOSITO .Zl.8 n03BOJIJ!Ba Ha npe.ZJ.OCTaB.ll~aTa HHcpopM8l.(Hll 

6'bnrapcKa 4_lnuaucosa HHCTHTYUH8 .n.a onpe.n.enu .n.ann THTYJJJIP'LT ua CMeTKaTa e MeCTuo nnu.e ua 

CAI.Q 3a .n.aH'LlfHH u.enu (3a Ta3H u.en, aMepnKaHCKH rpa:>K.ZJ.aHlm ce ClfHTa 3a MeCTHo JIHU.e 3a 

.n.aH'D'IHH uenu s CAll{, .n.opu aKo THTYJJSipbT ua CMeTKara cn~o e MeCTuo nnu.e ua .n.pyra 

IOpHC.Zl.HKU.H.ll) H fiOTBbpJlH .Zl.OCTOBepHOCTTa Ha Ta3H JleKnapaUH.ll 8'&3 OCHOBa Ha HH4_}0pMaU.HliTa, 

nonylfeHa OT npe.n;oCTas.s~~ara uu4_}opMai.tH.ll 6'bnrapcKa <J.>nuaucosa HHCTHTyJ.tH$1. BbB sp'h3Ka c 

OTKpHBaHeTO ua CMeTKara, BKJIIO<JHTenuo BCliKa .ZJ.OKYMeHTaQH$1., cn6paua cnrnacuo AML/KYC 

npou.enypHTe. 

I. AKO neKJJapaun.s~Ta ycTaHosu, 'le THTYJJ11pbT ua CMeTKaTa e MeCTHo n11ue Ha CAI.Q 3a .Zl.8HblfHH 

uenn, npe.n;ocTaBSI~ara ~m<J.>opMai.tH.ll 6DnrapcKa 4_}nHaucosa HHCTMTyi.tHSI TP.ll6sa- na TJ'eTHpa 

CMeTKaTa K.aTO aMepnKaHCKa CMeTKa, 3a KOliTO ce npe.Zl.OCTaBSI HHcpopMaUJ1.ll, 11 .u;a fiOJIYlfl1 

.ZJ.eKJiapai.tH$1., KOHTO .u;a Cb.Zl..l>p>Ka aMep11KaHCKHJI )J,I1H Ha TI1TY1111pa Ha CMeTKaTa (KOeTO MO:>Ke .n.a 

6n.n.e ua W-9 <J.>opMyn.llp ua CBTI HJIH .u;pyra no.n.o6ua cpopMa, 3a KOSITO J1Ma cnrnacne). 

2. AKO HMa npoMHHa B o6CTO.liTeJICTBaTa no OTHOllieHue Ha HOBa CMeTKa Ha cpH3HlfeCKO JIHU.e, 

33.pa.n.n KO»TO npe.n;oCTaBH~ara uucpopMaU.H.ll 6'bllrapcKa. «)>nuaucosa HHCTHTYU.H.ll 3Hae uno uMa 

npnquua .n.a Juae, lfe nbpsoualfanHaTa .Zl.eKnapaUH.ll e ues11pua unn ue.n.ocrosepua, 

npe.u;OCTass~ara uu<J.>opMaUH.ll fu.nrapcKa <J.>uuaucosa HHCTHTYI.tHB ue MO:>Ke .u;a pa3'1HTa ua 

n'bpsouaqanuara .u;eKJiapau.ns u TPS~6sa .n.a nonyLJH BaJJHJJ;Ha .n;eKJiapai.lH$1., KO.siTO yc-rauos»sa .Zl.8JIH 

nrryJIJip'LT Ha CMeTKara e aMepHKaHCKH rpiDK.ZJ.aHHH HJJH aMepHKaHCKO MeCTHO JJHJ.te 38 ;n,au'blfHH 

u.enu. AKO npe.n.oCTaB.ll~ara uu4_)opMauu.s~ 6'bnrapcKa cpnuaucosa HHCTHTYU.H.ll ue ycnee .n;a nonyqn 

BaJIH.Zl.Ha .Zl.eKJiapaU.HSI, TSI Tp.li6Ba .ZJ.a TJ'eTHpa CMeTKaT8 KaTO aMepHKaHCKa CMeTKa, 3a KOSITO ce 

npe.Zl.OCT8B11 HHcpopMaU.H.ll. 

IV. C'biQecrsysau•n CMCTKH ua o6pa3ysauuB. 

CneJJ;HnTe npasuna u npou.e.l\ypn ce npunarar KbM C'b~eCTsysa~HTe CMeTKH, .Zl.bp>KaHn oT 

o6pa3yBaHH.ll, 3a U.eJIHTe ua H.ZJ.eHTH$HJ.tHpaHeTO Ha aMepHKaHCKH CMeTKH, 3a KOHTO Ce npe.I\OCTaBll 

HHcpOpM8U.HSI H CMeTKH, .1\bp>KaHH OT HeyqaCTBa~H 4_}HHBHCOBH HfiCTHTYU.HH. (,Cb~eCTBYBallJ.H 

CMeTKH Ha o6pa3yBaHH11"). 

9 
A. CMeTKH ua o6pa:Jysauns, ~eonro ne c.rie,llBa ,lla 6'L.1l31' p33rJieiiC,llaun, H,llCHTH«Jln~npauu 

HJIH ,lla ce npe,lloCTaBR uu«JlopMa~us. 

Ocseu aKo npe.llOCTaBsm.urra HH$opManH.H 6DnrapcKa «Jlnuaucosa nucnrryi.Uf.H H36epe .npyro, HJIH 

no OTHOUJeHHe Ha BCH'IKH C'bf..UeCTBYBalltH CMeTKH Ha o6pa3ysaune HJIH OOOT,lleJIHO 3a BC.HIGl .HCHO 

yCTauoseua rpyna OT TaKHBa cMeTKH, Koraro npasnmrra Ja HMnJieMeHTHpaue B IiMrapH.H 

n03BOJI.HBaT TaKDB H300p, C'hiT(eCTBYBaLUa CMeTKa Ha o6pa3yBaHHe C HaJIH'IHOCT HJIH CTOHHOCT, 

KO.HTO ue Ha,llBHUJasa $250,000 KDM 30 IOHH 20 14r., ue cne,llBa ,lla 6t..1le pa3rneJK,llaua, 

H,lleHTH$nu.npaua unn .Aa ce npe.llOCTaB.H uu«JlopMaU.HSI KaTo aMepHKaHC.Ka CMeTKa, 3a KO.HTO ce 

npe}:(OCTaB.H HHifJOpMali,H.H, ,llOKaTO HaJIH'IHOCTTa HJIH CTOtfHOCTra no CMeTKaTa Ha}:(BHUIH 

$1,000,000. 

Ji. CMCTKH fl3 o6paJYBaHHR, KOHTO CJIC,llBa ,lla 6'L,ll3T p33f'Jle,ll3HH. 

C'hLUeCTsysama CMeTKa Ha o6pa:JyaaHHe, KO.HTO HMa HaJIH'IHOCT HJIH CTOHHOCT, KO.HTO Ha}:(BHlUaBa 

$250,000 KDM 30 IOHH 20l4r. H C'hlll,eCTBYBauta CMeTKa Ha 06pa3yBaHHe, KOSITO He Ha}:(BHWaBa 

$250,000 K'hM 30 IOHH 2014r., HO HaJIH'IHOCTTa HJIH CTOtfHOCTTa 00 KO.HTO Ha,llBHUJH $1,000,000 

KDM nocJie}:(HH.H }:(eH ua 2015r. HJIH BC.HKa cne}:(Bama KaJieH}:(apua ro}:(uHa, TpS16sa }:(a 6D}:(e 

nperne}:(aHa B CDOTBeTCTBHe C npoU.e}:(ypHTe, pa3rJie}:(aHH B 6yKBa f Ha T03H pa3,UeJI . 

.B. CMCTKH ua o6paJYBanus, 33 KOHTO CJJCJlBa .ua ce npe.lloCTaBR uu«JlopMau.us. 

no OTHOUJeune ua cnmeCTsysamn CMtn'KH ua o6pa3ysannH, onncaun s 6yKsa E ua T03H pa3}:(eJI, 

CaMO CMeTKH, KOHTO ca }:{bpJKaHH OT e,llHO HJIH noseqe o6pa3yBaHH.H, KOHTO ca onpe}:(eJieHH 

aMepHKaHCKH JIHU.a HJIH OT naCHBHH ~IYJK.QeCTpaHHH He<tnmaHCOBH 06pa3yBaHH.H C e}:(HO HJIH 

noseqe KOUTpOJIHpautH JIHU.a, KOHTO ca aMepHKaHCKH rpaJK,llaHH HJIH MeCTHH JIHU.a, w,e 6'h.QaT 

TpeTHpaHH KaTO aMepHKaHCKH CMeTKH, 38. KOHTO ce npe.QoCTaB.H HH$opMali.IDI. B .n.ony,nuenHe, 

CMeTKH, ,ll'hpiKaHH OT HeyqaCTBautH $HHaHCOBH HHCTHTYU.HH, me 6'h,llaT TpeTHpaHH KaTO CMeTKH, 

38. KOHTO cyMapHHTe nna[ll,aHH.H, OOHC3HH B 6yKBa (6) Ha aJIHHeR ] Ha 'IJieH 4 OT Cnopa3yMeHHeTO, 

Ca npeJIOCTaBRHH KaTO HH$OpMai.Uf.H Ha KOMneTeHTHH.H OpraH Ha b'hJirapHR. 

r. fipo~e.llypu no nperJie,ll 33 H,llCHTHcj)HqHpaue Ha CMCTKH Ha 00Pa:JYB3HHSI, no OTHOWCHHe 

Ha KOHTO npe,llOCT3BSIHeTO Ha IIH'iJOpMSQHSI e 3a,ll'bJI:3CHTCJIHO. 

3a cnru.ecrnysamu CMeTKH ua o6pa3yBaHHR, onucanH s 6yKsa I> ua T03H pa3}:(en, npe,lloCTaB.HutaTa 

uulfJopMaU.HSI 6MrapcKa $Hnaucosa HHCTHTYU.HSI Tp.H6sa ,lla npHJIOIKH cne,llHHTe npo~e.u.ypH 3a 

nperne}:(, 3a Aa onpe}:(eJIH JiaJIH CMeTKaTa e }:('hpJKaua oT e.Qno HJIH noseqe onpe}:(eneun 

aMepHKaHCKH JIH~a, OT OaCHBHH qyiK}:(eCTpaHHH He$HHaHCOBH o6pa3yBaHH.H C e,llHO HJUt noseqe 

KOHTpOJIHpautH JIHU.a, KOHTO ca aMepHKaHCKH rpaJK,l(aHH HJIH aMepHKaHCKH MeCTHH JIHU.a, HJIH OT 

ueyqaCTBaru.u «Jluuaucosn HHCTHTYU.HH: 

1. Onpe,llensue ,llaJJH o6paJYBanueTo e onpe,lleneuo aMepu~eaHCKO nu~e. 

a) Operne.u. ua HH$opMaU.H.HTa, noJl.[('hpJKaua Ja perymrropun u.enn HJIH 3a Bp'h3Ka c IGJHennne 

(BKJIIO'IHTeJIHO uu«JlopMa~u.H, c1>6paua C'hrnacuo AMLIKYC npou.e}:(ypure). 33 .lla ce onpe}:(eJIH 

}:(anH HH$OpMali,H.HT3 OOK33Ba, qe THTYJI.Hp'LT ua CMeTKaTa e aMepHKaHCKO JIH~e. 3a Ta3H ll,eJI, 

HH$OpMali,H.llTa, CO<teuta, qe THTYJIRpnT Ha CMeTKaTa e aMepHKaHCKO JIHI{e, BKJIIO'IBa aMepHKaHCKO 

M.HCTO Ha HHKOpnopHpaHe HJIH Ylfpe,1VIBaHe, HJIH aMepHKaHCKH a,n.pec. 

6) AKO HHifJOpMaU.H.HTa nOKaJBa, '-le TH1)'JU!p'h'l' Ha CMt!TKaTa e aMepHKaHCKO JIHU.e, 

10 
llpe)I.OC'faBj(IUaTa HHcpOpMal..liDI 6bnrapCKa cpHHaHCOBa HHCTlfi)'~Hj( Tpg6sa )1.3 lpeTHpa CMeTKaTa 

KaTO aMepHKaHCKa CMeTKa, 38 KQj11'Q Ce npe)I.OCTaBg liHcpOpMal..{ug, OCBeH aKO He DOIIYI.JH 

)l.eKIIapa~ug OT Tmymtpa Ha CMeTKaTa (KOeTO MO:lKe )1.3 6b.u.e ua W-8 HIIH W-9 cpopMyngp Ha Can 

HIIH .U.pyra DO)I.OOHa cpopMa, 38 KQj(TQ HMa C'brnacue), HIIH OOOCHOBaHO Ollpe)l.eJIH Ha 6a3a 

uHcpopMa~ugTa, c KORTO pa3nonara HnH e ny6nH'lHO .u.ocn.nua, qe TmyiiHpbT ua cMenatra He e 

onpe.u.eneHO aMepHKaHCKO IIHI..{e. 

2. Onpe~e.nsme ~<:ora HeaMepmcauc~<:o o6pa3ysauue e cjJuuaucosa HHCT.HTY._HR. 

a) nperne.u. Ha uucpopMal..liDITa, C'b6Hpaua 3a perynaropHH ~enu HIIH 3a Bpi3Ka c KIIHeHTHTe 

(BKIIIO'IHTenno nncpopMa~ug, C'b6paHa CbrnacHo AML!KYC npoue.u.ypHTe), Ja .u.a ce onpe.u.enu 

.u.anu ltHcpopMauugTa noKa3sa, qe Tmymlpt.T ua CMeTKaTa e cpnuaucoaa nncnrry~u'i. 

6) AKo uHcpopMa~ugTa noKa3Ba, qe THTYMPbT Ha CMeTKaTa e cpHHaHcoBa HHCTHTYU"" HIIH 

npe)l.oCTasgmara HHcpopMa~ug 6MrapcKa cpuuancosa HHCTHTY~"" npoaepu rno6anHH" 

u.u.eHTHcpHKa~uoneu uoMep Ha nocpenunK ua TH'l)'II"pa na CMeTKaTa a ny6nueyaaun'i OT CBn 

CllHCbK, rorasa CMeTKaTa He e aMepHKaHCKa CMeTKa, 38 KORTO Ce npe)I.OCT8BSI HHt}lOpMal..{ug. 

3. Onpe.u.e.nHne .z.ann cJmuaucosan nHCTHTy._HH e neyqacrsama cllnnaucosa HHCTHTyUHH, 

nnamannHTa Kt.M KOHTO ca o6e1n na cyMapuo npe.z.ocrasHue ua nncllopMa._uH C'hrnacuo 

6y~<:sa (6) annneH 1 na qnett 4 OT CnopalyMeuueTo. 

a) KaTo ce HMa llpe.llBH.ll. pa3nope.rt.6aTa Ha 6yKB8 r (3) (6) Ha TOJH pa3)1.e11, npe)I.OCT8BSIIU8Ta 

uulj>opMa~mr 6bnrapcKa cp~maucoaa HH~Hll Mo:>Ke .u.a onpe.u.enu, qe TmyMpbT ua CMeTKa:ra e 

6bnrapcKa t}lunaucoaa HHCTHTYU.HH unu $HnaHcosa HHCTHTYU"" ua npyra napTuhopcKa 

IOpuc.nuKUH.JI, aKo npe.u.ocraagmara HHcpopMa~usr 6bnrapcKa cpnuaucosa nHCTHTYU"" o6ocnoaaHo 

onpe.u.enu, i.Je THTynstpbT Ha CMeTKaTa HMa TaKt.B CTaryT ila 6a3a:Ta ua rno6anHH11 

H.ll.eHTHcpHKaUHOHCH HOMep Ha nocpe.nuHK ua THTYJ111pa Ha CMeTKaTa OT ny6nHKYBaHH'l OT CBn 

CfiHC'bK ua 'fY:>KJI.eCTpauun cpuuaucoaH HHCTHTYU.HH nnu OT .npyra nucpopMaUHJI, KOJITO e 

ny6JIHI.JHO Jl.OCThoHa HJIH e H3JIHI.JH3 npu npe.nocraBgiUa:ra nHcpopMa~ug 6bnrapcKa cpHHaHCOBa 

HHCTHTYUHR, cnopen cnyqru~. a TaKba cnyqan ue cnensa JJ.a ce H3Bbpmaa nocne)l.BaiU nperneJJ., 

H.ll.eHTHcpHUHpaue HJIH npe)l.OCTaBHHe Ha HHlj>opMaU.HR BbB Bpb3Ka C'bC CMeTKaTa. 

6) AKO THTyJillpbT Ha CMeTKa e 6t.nrapCKa cpuHaHCOBa HHCTmyll.HH HJIH t}luHaHCOBa HH¢THTyUHH 

Ha JlPYfa DapTHhOpCKa lOpHC)l.HK~HH TpeTHpaHa OT Can KaTO neyqaCTBaiUa ljJHHaHCOBa 

HHCTHTYI..{Hj(, TOraBa CMeTKaTa He e aMepHKaHCKa CMeTKa, 3a K01ITO ce npe)l.OCTaBH HHt}lOpMauug, 

no 3a nnamauugTa K'bM THTyJI'ipa ua CMeTKaTa 1pH6sa JJ.a 6t.ne npeJJ.oCTaseua uncpopMaUH11, TaKa 

KaKTo e npeJJ.BH.ll.eHo B 6yKaa 6) na anuueH I ua qneu 4 OT Cnopa3yMeHuero. 

B) AKO THTyJigpbT Ha CMeTKaTa He e 6bnrapcKa ljJHH8HCOB8 HHCTHTy~HH HJIH cpuHaHCOBa 

HHCTHTYUug Ha JJ.Pyra ll8pTHhOpCKa 10pHC.ll.HKUH11, TOraBa npe.llOCTasgmaTa HHt}lopM8UH11 

6b.nrapcKa tPHH8HCOB8 HHCTH'l)'Ult'i 1pH6Ba )1.8 lpCTHpa THTyiiHpbT Ha CMeTKaTa KaTO ueyqaCTB8IU8 

tP~>lHaHCOBa HHCTH'l)'UHH, 3a D118IU8Hltl1Ta KbM K011TO ce npeJJ.OCT8BH HH!jJOpM81lHR CbfJiaCHO 6yKBa 

(6) Ha aiiHHeSI 1 Ha l.JJleH 4 OT Cnopa3yMeHHeTO, OCBeH aKO npe.ll.OCTaBHIUaTa HH$OpM8UWI 

6bnrapCKa ljJHH8HCOBa HHCTHTyJlH.sl: . 

II 
(I) nonyqu ,neKnapai.UUI (1<011ro MO)f(e .na 6D.ne Ha W-8 cpopMynxp ua CBll HJIH .npyra 

no.no6ua cpopMa. sa K011ro HMa CDrJiacue) OT nnyn11pa ua CMeTK.aTa, qe e cepn~cpunupau KaTO 

npHpSBHeHa Ha cna:nunna 3aKOHO.QaTeJICTBOTO ~.QeCTpaHHa cpHHaHCOBa HHCTH'fYilHH HJIH. 

OCB060,lJ.eH npHTe)f(aTeJI, KaKTO TeJH TepMHHH ca ,necpHHHpaHH B C'bOTBeTHHTe perJiaMeHTH Ha 

,f{enapTaMCHTa flO cpHHSHCH Ha CAIIJ.; HJIH 

(2) B CJI)":IaHTe Ha yqacTBaw,a 'iy)f(.neCTpaHHa cpuuaucosa HHCTHTYnHH HJIH pernCTpHpaHa 

KaTO npupasueua ua cmosaw,a saKOuo.na-rencTBOTO 'ly)f(.neCTpauua cJ>.uuaucosa uucnrrynHH, 

nposepH fJI06aJIHHR H.QeHTHcpHK3l.{HOHeH HOMep Ha nocpe,nHHK Ha THTyJIHpa Ha CMeTKaTa Ha 

ny6nnKYsaH OT CBn cnuc1>K c q~eCTpaHHH cpuuaHcosu uucTnzynuu. 

4. fipel.{CHKS KOnl CMeTKa, ./1:'Lpji(8.H8 OT q~eCTpaHHO netJtHH8HCOBO 00p8JYB8HHC e 

aMepHKaHCKa CMeTKa, Ja KOBTO ce OpetlOCTSBB HHcJ»OpMal{HH. 

llo OTHOWCHHe Ha o6paJyBaHHC-THTyJIRp Ha C'bUJ,eCTBysaw,a CMeTKa, KOeTO He e HtleHTHcflHl.lHpaHO 

K.aTO aMepHKaHCKO JJHL{e HJIH cpHH8HCOBa HHCTifiYL{HR, npe,nOCTaWIUJ,aTa HHcpOpMal.{H.R 6DnrapcKa 

cpHH8HCOBa HHCTHTy.l.{HH TpSI6Ba .D.a HJJ.eHTHcpHl.{Hpa (i) Jl:MH THTyJI.llp'bT Ha CMeTKaTa HMa 

KOHTpOJIHpaUJ,H JIHL{a, (ii) JJ.aJIH TH'fYJl11pl>T Ha CMeTKaTa e OBCHBHO 'I~.QeCTpSHHO HecpHHSHCOBO 

o6paJyBaHHe H (iii) JJ.aJIH HRKOR OT KOHTpOJJHp8UJ,HTe JJHL{8 Ha THTyJI.Rpl>T Ha CMeTI<aTa e 

aMepHI<aHCKH rp8)f(tl8HHH HJIH aMepHKaHCKH MeCTHO JIH.l.{e. llpH H3B'bpWB8HeTO Ha Te3H npeneHKH 

npe)J.OCTSB}lll.{aTa HHcpOpM8l.{H.R 6DJirapCKaTa cpHHaHCOBa HHCTH'fY.l.{HH 1p.116sa )1.8 CJIC)J.Ba 

p1>KOBO.Il:CTBOTO Ha 6yKBH r (4) (a) ./1:0 r (4) (r) Ha ro3H paJ)J.eJJ B pen, HaR-OOJl:XOJl.Rll.{ C'bfJI8CHO 

o6CTOHTCJICTBaTa. 

a) 3a l.{eJJHTC Ha onpe.neJI.RHeTO Ha KOH"fPOJIHpainHTe JIHL{a . Ha TH'fYJI.Rp Ha CMeTKa, 

npe)J.OCT8WIUJ,aTa HHcpOpM8nHSI 6DnrapcKa cpHHaHCOBa HHCTH'fYilH.R MO:lKe )1.8 pa3'1HT8 Ha 

uucpopManHHTa, CD6paua u no.n.nDp:>Kaua cornacuo AML/KYC npone.nypHTe. 

6) 3a nenHTe ua OJ!pe.nen11HeTO ua rosa .nann TH'fYJl.RP ua CMeTI<a e nacusuo 'ly)f(.necTpaHHo 

uecpuuaucoso o6paJysauHe, npe.noCTaru~UJ,m uucpopManu.R 6DnrapcKa cpuuaucosa uucnrrynux 

TJ>.R6Ba .na ce cua6.zl;H c .neKJtapanH.R (KO.llTO MO:>Ke .na 6o.a.e Ha W-8 HJIH W-9 cpopMyJUIP ua can 

HJIH .npyra no.no6na cpopMa, Ja KOHTO HMa cornacue) OT TH'fYJIRpa ua CMeTKaTa, 3a .na ce yCTaHOBH 

ueros•un CTa-ryT, ocseu aKO o6ocuoBaHo onpe.nenu ua 6aJa HHcflopManuHTa, c KO.Rro pa:monara 

HJIH e ny6JJH'IHO Jl:OCThOHa, 'ie TH'fYJIJipl>T Ha CMeTKa e 8KTHBHO 'I~.QeCTpaHHO uecpuuaHCOBO 

o6pa1ysauue. · 

s) 3a nenHTe ua onpe.nenS~uero ua rosa .nann KOH"fPOJJHpaw,oro nune Ha nacHBHO q~eCTpauHo 

HecpHH8HCOBO o6paJyBaHHe e aMepHKaHCKH rpiDKJ1:8HHH HJIH SMepHKaHCKO MCCTHO JIHile 38 

.11:8H'b'IHH .l.{CJIH, npe.ll:OCTaB}lUJ,aTa HH$OpMal.{HH 6DnrapCKa «j)HH3HCOBa HHCTH'I'y'l(Hll MO:>Ke ,na 

paJ'iHTa ua: 

(I) Wu«}lopMaUH.RTa, co6paua H no.DJU>p:>Kaua cornacuo AMLIKYC npone.nypHTe, a 

cnyqaHTe ua CDUJ,eCTBysaUJ,a cMeTKa ua o6paJysauue, .ll:l>p)f(aHa OT e.nuo HJIH noseqe 

'i~J1:eCTp8HHH He$HHaHCOBH o6paJyBaHH11, C HaJIH'IHOCT HJIH CTOHHOCT Ha CMeTK.aTa, KOS!ro He 

HMBHlliaBa $1 ,000,000; HJIH 

(2) ,f{CKJJapanHH (KOHro MO)f(e .na 61>,ne Ha W-8 HJIH W-9 «}lopMyJIHp Ha Can HJlH .UPYI'a 

12 
no,no6Ha «}JopMa, 3a KO.IITO HMa Cl>rJiaCHC) OT Tlfl'YJI.IIpa Ha CMeTKaTa HJIH T3KOBa KOHTJ>OJIHpamo 

nuu.e, a cny'laHTe Ha Cbl.l.(ecTBysam.a CMeTK.a Ha o6pa3ysaHue, Abp>KaHa OT e.nHo HJIH noaeqe 

'IY>KACCTpaHHH HC«}JHHaHCOBH o6pa3yBaHH.II, C HaJIH'IHOCT HJIH CTOHHOCT Ha CMeTJ<erra, KO.IITO 

Ha,nBHW3Ba $1,000,000. . 

r) AKO H.IIKOC KOHTJ>011Hpal.l.(o JIHU,e Ha nacHBHO 'IY>KACCTp3HHO HC«}JHH3HCOBO o6pa3yBaHHC e 

aMepHK.aHCKH rproK,llaHHH HJ1H aMepHKaHCKO MCCTHO JIHU.e, CMeTKaT3 me 61>,ne TpeTHpaHa KaTO 

aMepHK.aHCK.a CMeTKa, 3a KOfiO ce npe,nOCTaB.II HH«}JOpMaU,H.II. 

,n. CpoK 3a nperJie,n H ,li,OD"bJIHHTeJIHH npou.e,~~,ypu, npHJIO*HMH Kl>M CLUJ;eCTByaaw;u CMeTKH 

na o6pa3)'BaHHH. 

l. llperne,11, Ha Cl>IIJ,CCTBYBali.J.HTC CMCTKH Ha o6pa3yBaHH.fl C HaJIHliHOCT HJIH CTOHHOCT Ha 

CMeTK.aTa, Ha,nBHW3Balli,H $250,000 KbM 30 IOHH 2014r. TpSI6Ba ,na 61>,ne 3a8bpWCH .QO 30 IOHH 

2016r. 

2. llperne,n Ha Cl>l.l.(CCTBYBallJ,IITC CMCTKH Ha o6pa3ysaHH.fl C HaJIH'IHOCT HJIH CTOHHOCT Ha 

CMCTKaTa, HCH3JlBHW3BallJ,H $250,000 KbM 30 IOHH 20 J4r., HO Ha}lBHW3831IJ,H $1,000,000 KbM 31 

}lCKCMBpH 20 J5r. HJIH BC.SIKa CJIC}lBalll3 f'OJlHHa, Tp.SI6Ba }l3 61>}lC 33B1>piUCH B CpoK OT IUCCT MCCCU,a 

OT fiOCJIC}lHHSI ,nen na K3JICH}l3pHaTa f'OJlHHa, npe3 KOJITO H3JIH'JHOCTTa HJIH CTOHHOCTT3 Ha 

CMCTKaTa e Ha,nBHWHJia $1,000,000. 

3. AKO HMa npoM.IIHa B OOCTO.IITCJICTBaT3 no OTHOWCHHe H3 Cl>IIJ,CCTBYBalll,a CMeTKa Ha 

o6pa3ysanue, 3apa.nu KOSJ:To npe.nocraBHIIJ,aTa un«}lopMaU,HJI 6bJirapcKa cpuHaHcosa HHCTH'fYU.HH 

Y3HaBa HJIH 11M3 OCHOBaHH.II }l3 3Hae, 'IC }leKJiapaU,HJITa HJIH JlpyraTa }lOKYMCHTaU,H.II, C8bp3aHa Cl>C 

CMeTKa e HCB.flpHa HJIH HCAOCTOBepHa, npeJlOCT3B.IIIIJ,aTa HHcpopMaU,HJI 6bJirapcKa cpHH8HCOB3 

HHCTHT)'ll.H.II Tp.II6Ba J(a onpe,nenH OTHOBO CT81)'Ta Ha CMCTKaTa B CbOTBeTCTBHC C npou.e,nypHTe, 

H3JIO>KeHH B 6yK8a r Ha T03H pa3JleJI. 

V. Hosu Cl\oleTKH ua o6pa3)'sannH. 

Cne}lHHTe npaanna n npou.e.nypn me ce npunaraT 3a u.ennre Ha HJlCHTHtPHl\HpaHero Ha 

aMCpHKaHCKH CMCTKH, 3a KOHTO ce npeJlOCT3BJI HHcpOpMau;HSI, H CMCTKH, JO>P:iKaHH OT 

neyqacTBamH cpHH3HCOBH HHCTHTyU.HH H3Me>K.ny cpHH3HCOBHTe CMeTKH, .Q1>p>K3HH OT o6pa3yBaHHH 

H OTBOpeHH Ha HJIH CJICA 1 IOJIH 2014 r. (,HOBH CMeTKH Ha o6pa3ysanH.II"). 

A. CMeTKH Ha o6paJYBaHHH, KOHTO ne CJie.naa .na ce npern~aT, n.neHTuciJuu.npaT u 3a 

Konro ne TpH6Ba .na ce npe,noCTaBH uncpopMaunH. 

OcaeH aKo npe.nocTaMIIJ,aTa HHcpopMaU.H.II 6I>nrapcKa cpuuancosa HHCTHTYUIDI H36epe .npyro, unu 

flO OTHOWCHHC H3 BCH'IKH HOBH CMCTKH H3 o6pa3yBaHH}l, HJUf fiOOT,neJIHO 3a BC.IIKa .fiCHO 

ycTaHOBCHa rpyna OT TaKHB3 CMCTKH, KOfaTO npaBlutaTa 3a HMOJICMCHTHpane B bl>Jlf3pH}l 

fl03BOJIJIBaT T3Kl>B H360p, CMCTKa 3a KpCJlHTHa KaPTa HJIH ,norooop 3a pesOJIBHpall{ KpeJlHT, 

C'IHTaHH 3a Hosa CMeTKa Ha o6pa3ysanne ne cne.nsa .na ce nperne)K',!:(aT, u.neHTHcpnu.HpaT H .na ce 

npe.nocTas}l uncpopMaU,HH, npu yc;msue qe npe.nocTaBSIIIJ,aTa HHI}lOpMaLt.HR 6-hnrapcKa cpunancosa 

HHCTHry!J.HR, flOJl)ll>p>KallJ,a T3KaBa CMeTKa, npueMC fiOJIHTHKH H npoU,e.Qypu, KOIITO ,[la nonpC'IaT 

nanu'lnocTTa no CMeTK.aTa, Jl'hJJiKHMa na THryJIHpa ua CMCTKaTa, .na na,nsuwasa $50,000. 

13 

·-~--------------·-
I 

I 

I 

I 

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I 

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:S. ~pym HOBH CMeTKH H8 o6pa:JYB8HHB. 

flo OTIIOWCHHe Ha HOBH CMeTICH Ha o6pa3ysamu1, KOHTO He ca OllHCaHH B 6yKBa A Ha T03H pa3)lCJJ, 

npe.noCTaBJIII.laTa uucpopM~ 61illrapcKa cpuuaucosa uuc~Ll.H.Il -rp.sr6sa .na onpe,neJJH .nann 

TH'I)'JJ.Ilp1>T ua cMeTiarra e: (i) onpe.neneuo aMepHKaHCKO nuue; (ii) 61illrapcKa cpuuaucosa 

HHCTH'I)'li,H.Il HJIH cpHH8HCOBa HHCTH'I)'I..l,HJI Ha .npyra fl8pTHI>OpcKa (()pHC)lHKUH.Il; (iii) yqaCTBanta 

'I}')K)lecTpaHHa cpHHaHCOBa HHCTH'I)'UH.Il, 'IYlf<)leCTpaHHa cpHHaHCOBa HHCTHTYI..l.HR, KOJITO ce C'IHTa 

3a Cfla3Baii.la 3aKOHO)laTeJICTBOTO HJJH OCB06o,neu npHTe)((aTeJI, JCa19'0 Te3H TepMHHH ca 

.necl>nuupauu B C'hOTBeTHHTe pemaMeHTH ua Aenapl"aMeHTa no cpuuaucu ua CAlU; HJIH (iv) 

aKTHBHO HJIH nacusuo 'I}')K)lec-rpauuo uecpuuaucoso o6pa3ysauue. 

I. Karo ce HMa npe.nou.n pa3nope,n6ara ua 6yKBa 6 (2) ua T03H pa3.nen, npe.noCTaBRII.laTa 

nucl>opMaUHR 6t.nrapcKa <Pnuaucoaa HHCTH'I)'UH.Il MO)f(e .na onpe.nenu, qe TH'I)'JUtpt.T ua CMeTKaTa e 

aKTuauo 'I}')KJJ.ec-rpauuo ue<t>nuaucoao o6pa3ysauue, 6t.nrapc~<a cpuuauco.aa HHCTH'I)'UHR HJIH 

<Puuaucosa HHCTHTYUHR ua .npyra napTHE.opcKa IOpHCJJ.HKI..l.H.II, aKO npe.noCTaBHI1laTa Hucl>opMaUH.II 

6t.nrapcKa cl>nuaucosa HHCTHTYUHll o6ocuosauo onpe.nenu, qe THTYJIRPt.T ua CMeTKa HMa TaK'bB 

CTaT)'T ua 6838 ua mo6anun11 HJJ.eHTHci>HKaUHoueu uoMep ua nocpeJJ.HHK ua THTYJillpa ua CMeTKaTa 

HJIH .11.pyra nu.popMaUH.II, KORTO e ny6nwmo .noCTt.nua HJIH e ua pa3nOJIO)f(CHHe ua 

npeJJ.ocTaB.III1laTa nucl>opMal..l.Hg 6t.nrapcKa .Pnuaucoaa HHCTHTYUHH, cnope.11. cnyqM. 

2. AKo TH'I)'JIRp1>T ua CMeTKaTa e 6t.nrapcKa ci>Huaucosa HHCTHTYUHSI HJIH <Pnuaucosa HHCTHTYUH.II 

ua .npyra napTuwpcKa (()pHC)lHKUHH, C'iHTaHH oT CBn 3a ueyqacTaall.{a <t>uuaucosa HHCTH'I)'U.H.II, 

TOfaBa CMCTKaTa HC e aMCpHKaHCKa CMeTKa, 3a KOHTO ce npe,n:OCT8B$1 HHci>OpMau,H.Il, HO 3a 

nnall.{aHH.SITa Kt.M THTYJillpa ua CMeTKaTa Tpli6Ba JJ.a 6t.JJ.e npeJJ.OCTaaeua uu<t>opMaU.H$1, TaKa KaKTo 

e npeJJ.BHJJ.eHo B 6yKsa 6) ua anuueg I ua 'IJICH 4 OT Cnopa3YMCHHeTO. 

3. Bt.a BCH'IKH JJ.pyrn cnyqau, npeJJ.OCTaBHI1laTa uu.popMaU.HH 6'hnrapcKa <t>uuaucosa HHCTH'I)'UHH 

Tp.ll6sa .na ce cua6.nu c .neKJiapau,HR OT THTYngpa ua cMerKaTa, 3a .na yCTauoau CTaryTa My. no 

OTIIoweuue ua .neKJiapupauero,. cne.ll.HHTe nl'asr-ma ce npunara:r: 

a) AKO THTYJIRpt.T ua CMeTKa e onpeAeneno aMepnKancK:o nuu,e, npe.noCTaBHII.{aTa uu.popMau,uH 

6MrapcKa. ci>HH8HCOBa HHCTHTyl..l,Hg TpH6Ba ,lJ.a TpeTHpa CMCTKaTa KaTO aMepHKaHCKa CMeTKa, 3a 

KO.IITO ce npeJJ.OCTaBJI HHcpOpMal..l,HH. 

6) AKO TH'I)'JIRpt.T ua CMeTKa e nacasao ~ec-rpaullo uec~»auaucoso o6pa3}'Bauae, 

npe.nocTaBJII1laTa uucpopMaUH.Il 61illrapcKa $uuaucosa HHCTifl'YUHR Tpn6sa .11.a u.neHTucpal..l,Hpa 

KOHTpOJIHpamHre nuua, KaKTO e onpe.11.eneuo ct.macuo AMUKYC npoue.nypHTe, H TpH6sa .na 

onpe)lCJIH JJ.aJJH IDIKOC OT TC3H JIHll,a C·aMepHKaHCKH rpR)f()laHHH HJIH 8MepHK8HCKO MCCTHO JIHUC, 

B'b3 OCHO.Ba Ha .ll.CKJiapal..l,H.R OT TH'I)'JIR:pa Ha CMeTKaTa HJIH Ha TC3H JIHI{a. AKO IDIKOe OT Te3H JIHu,a e 

aMCpHKaHCKH rpaJK)laHHH HJIH aMepHKaHCKO MCCTHO JIHUC, npe,ll.OCTaBJill.(aTa HHci>OpMal..l,H.Il 

6LJirapcKa cpHHRHCOBa HHCTH'I)'li,HH Tp.ll6Ba .na TpeTHpa CMeTKaTa KaTO a\fepHKaHCKa CMeTKa, 3a 

KO.IlTO ce npeJJ.OCTaBR HHcpopMal..l,H.Il. 

B) AKO TH'I)'JIRpbT Ha CMeTKa e; (i) aMepHKaHCKO JIHU,C, KOCTO He e Onpe,llCJICHO aMepHKaHCKO 

nuu.e; (ii) KaTO ce HMaT npe.nsu.n pa3nope.n6nTe ua TO'IKa 6 (3) (r) ua T03H pa3.nen, 6'hnrapcKa 

$HH8HCOBa HHCTH'I)'UH.Il HJIH $HH8HCOBa HHCTH'I)'UHH ua .npyra napTHI>OpCKa IOpHC)lHKUIDl; (iii) 

yqacrnall.{a qy)K)lCCTpauua cpHHaHCOBa HHCTH'I)'UHH, q~eCTp8HHa cpHH8HCOBa HHCTHTYU.IHI, 

14 
KOHTO Ce C'IIITa 3a Cna3Bauta 3aKOHO.llaTeJICTBOTO, HJIH OCB06o.llCH npiiTe>KareJI, KaKTO Te3H 

repMHHM ca .ne<JmHHpaHM B CDOTBeTHHTe pernaMeHTH Ha ,UenaPTaMeHTa no <}>MHaHcH Ha CAI.U; 

(iv) a.KTHBHO 'IY>KJlCCTp3HHO He<}>MHaHCOBO o6pa3yBaHHe; HJIH (v) naCHBHO 'IY>KJlCCTp3HHO 

HecpHHaHCOBO o6pa3yBaHHe, Ha KOeTO HHKOH OT KOHTpOJIHpaUlHTe JIH~a He e aMepHKaHCKH 

rpa>K.naHMH HJIH MeCTHo JIHU.e Ha CAll..\, roraaa CMeTJ<aTa He e aMepHKaHCJ<a CMeTKa, 33 KOHTO ce 

npe.llOCTaB'I HH<I.>OpMaU.IDI H. He e He06XO.llHMO .na Ce npeJI.OCTaBH HH<l>opM3lf.IDI no OTHOilleHHC Ha 

CMeTKara. 

r) Atro TlfiyJIHpbT Ha CMeTJ<a e Hey'f3CTBallf.a cpHHaHCOBa HHCTHTYLJ.HH (BKJII()qHTeJIHO fu.nrapcKa 

<}>HHaHCOBa HHCTJiTYU.HSI HJIH <I.>HHaHCOBa HHCTJiTY~H Ha .npyra napTHWpCKa topHC.llHKU.IDI, KOHTO 

e TpeTHpaHa OT CBil KafO HeyqaCTBalll,a ipHHaHCOBa HHCTHT)'LJ.Hst), TOraBa CMeTKara He e 

aMepHKaHCJ<a CMeTJ<a, Ja KOHTO ce npe,noCTaM HH$opMau.mr, HO 3a nnallf.aHIDITa K'hM nrryn'lpa Ha 

CMCTJ<ara TpH6Ba ,na CC npe,nOCTaBH HHcpOpMaU.H,R, KaKTO e npe,nBH,neHO B 6yKBa (6) Ha aJIHHest l Ha 

qneH 4 Ha CnopaJYMeHHero. 

VI. Cneu.naJIHH npaanna H ~ecllnHHLJ.HH. 

Cne)l.HHTe .L\Oll'hJIHHTeJIHH npasHJia H Ae<}>HHHUHM ce npHJiarar npH npHJio>KeHMeTO Ha onHcaHHTe 

no-rope npou.e.L\ypH no KoMnJieKcHa nposepKa: 

A. Ha~e'lK.llllOCT tta ~eKJiapau.nnTe n ~otcyMeHTaJIHHTe .noKaJaTeJICTaa. 

flpe.UOCTaBSillf.afa HHipOpMa~H'I 6'hJirapcKa ipHHaHCOBa HHCTHTYLJ.HH He Tpst6Ba .ua ce ,UOBepHBa Ha 

,1:\eKJiapaU.HHTe HJIH .llOKyMeHTaJIHHTe .llOJ<a3aTeJICTBa, aKO TH 3Hae HJIH HMa npH'IHHa ):\a 3Hae, qe 

.ll,CKJiapaU.HHTe HJIH JlOKyMeHTaJIHHTt? .llOJ<a3aTeJICTBa ca HeBepHH HJIH. HC):\OCTOBepHH. 

J>. ):(ecllHHHU.HH. 

Cne.nHHre ,1:\eipMHHUHH ce nptmarar 33 uenuTe Ha rosa ilpHJIO)KeHHe I. 

1. AMLIKYC nponeJzypH. 

,.AMUKYC npou.e.L\ypH" 03Ha'laBa npoue.L\ypwre no KOMnJICKCHa nposepKa Ha KJIHCHT Ha 

npe.L\OCTasstm:ara HH!\lopMaU.H'I: 6'hnrapcKa <}>HHaHcosa HHCTHTYU.H.II B C'hOTBeTCTBHe c 

pa3nope,A61fre cpew.y mnupaHero ua napH HJIH .npyrn no,Ao6HH pa3nope,A6H a li'hnrapH.II, Ha 

KOHTO e llO,l\'IHHeHa npe,AOCTaBmiJ.aTa HHipOpMa~H1l 6'hJirapCKa <}>HHaHCOBa HHCTKiyU.HH. 

2. qyxmecrpaHHO HecllHHaHCOBO OOpa:Jyaanne. 

,!-{Y>KJleCTpaHHO ue<J>HH3HCOBO 06pa3yBaHHe" 03Haqasa BCSIKO HeaMepHKaHCKO o6pa3yBaHHe, 

KOeTO He e 'I}')K,AeCTpaHHa <PHHaHCOBa HHCTHTyUHH, TaKa KaKTO e ,Ae<PHHHpaHO B C'hOTBeTHHTC 

pernaMeHTH Ha ,UenapTaMema no IJ?nuaucH Ha CAll..\ HJIH e o6paJysauHe, onHcauo s 6yKsa 6 (4) 

(K) Ha T03H pa3.ll,CJI H Cbll(O TaKa BKJIIO'IBa BCHKO HC3MepHKaHCKO 06pa3yBaHHe, KOeTO e 

ycTaHOBCHO B bbJirapHH HJIH B ,npyra napnrbOpCKa IOpHCJlHK~R, H KOeTO He e <)>HH3HCOBa 

HHCTHTyUH.II. 

3. IlaCHBHO 'IY*JlCCTpaHHO HecllnHaHCOBO o6paJyaanne. 

,,JlaCHBHO 'I}')I<JleCTpaHHO He<}>HHaHCOBO o6pa3yBaHHe" 03Ha'laBa BCHKO 'IY>K.ll.eCTpaHHO 

HCipHHaHCOBO o6pa3yBaHHC, KOeTO He e (i) aKTHBHO 'IY>K.L\CCTpaHHO He<)>HHaHCOBO o6paJyBaHHe 

HJIH (ii) yJlbp>KaUJ,O ,AaH'hK 'IY>K.lJ.CCTpaHHO rpa>K.ll,aHCKO Jlp)')KeCTBO HJIH y~bp>KaUJ, ,1:\aH'hK 

'~Y>K.UCCTpaHeH TpbCT C'hrnacHo C'hOTBeTHHTe pemaMeHTH Ha ,UenapTaMeHTa no IJ?HHaHcH Ha CAllt 

15 
4. AKTHBHO ~ecrpauuo uecJ:tuuaucoBO o6p83)'Bauue. 

,,AICfHBHO lf~eCTpaHHO uecpHHaHCOBO o6pa3yBaHHe" 03H8'18Ba BC11Ko 'l)')K.ll.eCTp8HHO 

uecpuuaucooo o6pa3yaauue, KOeTO oTrooap11. ua HHKOH OT cne.nHHTe KpHTepuu: 

a) no-ManKO OT 50 % OT 6pYTHH11 JJ.OXO,.Q, Ha 'lY'KJlCCTp8HHOTO HecpHH8HCOBO o6pa3yBaHHe 3a 

npe.nxo;:uurra Kaneu.n.apua ro,llHHa unu .npyr no.nxo.wr~ nepuo.n, Ja . KOHro ce npe,n,oCTaBH 

uucpopMa~HH e ,nacuseu .n.oxo.n." u no-ManKO OT 50 % OT aiiTHBHTe ua lf)')K.ll.eCTpaHHOTO 

uecpuuaucoso o6pa3ysauue npe3 npe.nxo.nuara KaneHJJ.apua ro.nuua unu .n.pyr rio.nxo.wr~ nepno.n 

ca aiiTHBH, KOHTO reuepupa-r unu ce .nopiKaT 3a reuepJipaue ua nacuseu .noxo.n.; 

6) aK~HHTe Ha lf)')K.ll.eCTpaHHOTO uecpHH8HCOBO OOpa3yBaHHe ca pe.llOBHO TbpryBaHH H8 yCTaHOBeH 

naJap Ha ~eHHH KHHiKa HnH lfY'KJleCTp8HHOTO HecpHH8HCOBO OfipaJyBaHHe e CB'bp3aHO C 

o6pa3yoauue, aJ<~Hre ua KOero ca TbprysaHH ua ycTaHoaeu na3ap ua ~eHHH KHHiKa; 

a) '~YiK.lleCTpauuo uecpuuaucoao o6pa3yaaHne e yCTaHOBeHO ua TepuropHH ua CAll{ H BCH'IKH 

co6CToeHH~H ua nonyqa-remr na cpe.ncTBaTa ca s .neiicTBHTenuoCT MeCTHH nH~a ua Te3H 

repuropHH ua CAll{. 

r) lfY'KJleCTp8HHOTO HecpHH8HCOBO o6pa3yBaHHe e npaBHTeJICTBO {p~JIH'.JHO OT aMepHKaHCKOTO 

npaBHTeJICTBO), fiOJIHTHlfeCKO fiO)J.pa3,lleJieHHe Ha TaKOBa npaBHTeJICTBO (KOCTO, 3a H36JirBaHe Ha 

C'hMHeHHe, BKJIIO'l88 W.aT, 06JlaCT, OKp'hr HJlH 06~HHa) HJIH .ll'hpiKaBeH OpraH, OC'h~eCTB.!IBau( 

cpyH~HJI Ha T8KOBa npaBHTCJlCTBO HJlH HeroBO HOJIHTH'leCKO no,n,pa3,n,eneHHe, npaBHTeJICTBO Ha 

aMepHKaHCKa repHTOpH$1, MeiK)J.yH8po.llH8 OpraHH38~HJI, HeaMepHKaHCKa ~eHTpaJTHa 6aHKa HJIH 

o6pa3ysanHe, H3WIJIO npHTeiKasauo OT e.n.uo HJIH nooeqe OT ropeH36poenure; 

A) no C'hut.eCTBO BCH'IKH JJ.eHHOCTif Ha lfYiK.lleCTpaHHOTO HecpHH8HCOBO o6paJyBaHHe Ce C'LCTOJIT OT 

,D,'hpiKaHero (H3WIJ10 HJJH 'l8CTH'IHO) Ha TbpryeMH aK~H B, HJIH npeJJ.OCTaB11HeTO Ha cpHH8HCHpaHe 

H ycnyrH HB, CJJ.HO HJlH JlOBe'le .ll'b~epuH .lql)'XCCCTBa, KOHTO ce 3aHHM8BaT C'hC CJJ.eJTKH HJIH 6HJHeC, 

pa311H'IHH OT Te3H na cpunancosa HHCT~H, c HJKJilO'IeHHe ua cnyqaHTe, KOraTO o6pa3yBaHuero 

HJIM8 .11.8 Ce KBanHcpH~Hpa 3a CTaT)'T Ha 'IYiK.lleCTp8HHOTO HecpHH8HCOBO o6pa3yBBHHe, TbH K!ITO 

o6pa3yBaHHeTO cpyHK~HOHHpa (HJIH Ce H3.ll'hpiKa) KaTO HHBeCTH~OHeH cpOH.ll, KaTO HanpHMep 

lJ8CTeH HHBCCTH~OHeH cpOHJJ., cpOH,.Q, 38 pHCKOBO HHBeCTHpaHe, cpOHJJ. 38 H3K)'fiYBaHe Ha 6H3HCC C 

.ll'bJlfOBe HJJH BCRKO HHBCCTH~OHHO CpeJJ.CTBO, lJHJITO L(en e ,lla npH.ll06He HJlH cpHH8HCHpa 

,.Q,pYiKCCTBa H CJleA TOBa ,n,a .zn,piKH yqaCTHe B Te3H .lQJYiKeCTsa KaTO KanHTanOB BKTHB 38 

HHBCCTH~HOHHH Il.CJlH. 

e) lfYiKJ\eCTpaHHOTO HecpHH8HCOBO o6pa3yBaHHe ace Out.e He OC'hut.eCTBJJBa CTOH8HCKa )J.eHHOCT H 

HJJMa npe.llXO.llH8 onepaTHBHa HCTOpH11, HO HHBeCTHpa B 8IITHBH C HBMepeHHeTO .llB OC'hut.eCTB11Ba 

cronaHCKa )\eHHOCT, pa311H'IH8 OT Ta3H Ha cpHH8HCOBa HHCTI:fTY~HH; npH YCllOBHe lJe 

'iYiK,lleCTp8HHOTO HecpHH8HCOBO o6paJyBaHHC H11M8 .ll8 OTroBapll Ha TOBa H3KJilOlJCHHe CJieA .llaTa, 

KOHTO e 24 Mece~a HO-K'hCHO OT .llaTaT8 Ha nnpBOH8lJaJTHOTO ycT8HOBHBaHe Ha lJ)')K.ll.eCTpaHHOTO 

HecpHH8HCOBO o6pa3ysaHHe. 

iK) lfYiK.n.ec-rpauuoro uecpuuaucoso o6pa3ysauue ne e 6uno cpMHancooa HHCTHTY~H'l npe3 

16 
noclie.UH&rre ner ro.uHHH H e B npouec Ha liHKBHJJ,aUH.II Ha csowre aKTHBH HJIH ce peopraHH3Hpa c 

HaMepeHHeTO JJ,a npo.U'hJDKH HJIH 3anottHe OTHOBO onepaUHH B 6H3HeC, pa31IH<JeH OT T03H Ha 

cpHHaHCOBa HHC1lfTY.UH.II. 

3) 'I}')KJJ,eCT}>aHHOTO HecpHHaHCOBO o6pa3yBaHHe OCHOBHO Ce 3aHHMaBa C cpHHaHCHpaHe H 

Xe,IOKHpaHe Ha T}>aH3aKUHH Ha HJIH 3a CB'hp3aHH liHUa, KOHTO He ca <l>HHaHCOBH HHCTHT}'UHK H He 

npe.UOCTaB.II ycliyrH no cpHHaHCKpaHe K xe!J,)KHpaHe Ha .upyrH o6pa3yBaHK.II, C KOKTO He e CB'hp3aHO 

JIHL(e, npH YCliOBKe, qe rpymrra OT CB'bp3aHH JIHL(a OCHOBHO ce 3aHHMaaa C 6H3HCC, pa31IH'IeH OT 

T03H Ha cpHHaHCOBa HHCTHT}'U.HH; 

H) 'I}')KJJ.eCTpaHHOTO He<l>HHaHCOBO o6pa3ysaHHe e ,H3KJUOtteHO tt}')KJJ.eCTpaHHO HecpHHaHCOBO 

o6pa3yBaHHe", TaKa KaKTO e ODHCaHO B C'bOTBerHHTe pemaMCHTH Ha .l{enapntMeHTa no «}>HHaHCH 

Ha CAUl; HJIH 

K) tt}')KJJ,eC'rpaHHOTO HecpHHaHCOBO o6pa3yBaHHe OTfOBap.ll Ha BC.IIKO OT CliC.UHKTC H3HCKBaHH.II: 

i. TO e C'b3JJ,aJJ,eHO H onepKpa B K>pHCJJ,HKUH.IITa, Ha KO.IITO e MCCTHO liHU.e, H3KJIIOlfHTeliHO 3a 

peliHrH03HH, 6liaroTsopKTeliHH, HayqHH, apTHCTHlJHH, KYJITYPHH, cnopTHH HliH o6pa30BaTeliHH 

L(eliH; HliH e YCTaHOBeHO H onepHpa B K>pHC)lHKUK.IITa, Ha KO.IITO e MeCTHO . liHU.e, H e 

npocpecHoHanHa opraHinaU.H.II, 6H3Hec liHra, ThproacKa KaMapa, pa6oTHHttecKa opraHH3aU.HH, 

3eMeJJ,eliCKa HliH rpa)lHHapcKa opraHH3aU.HJl, rpa>KJJ.aHCKO o6e,l(HHeHHe HliH opraHH3aU.H.II, 

onep11pama OCHOBHO 3a DOBHWaBaHe Ha COU.HaJIHOTO 6liafOC'bCTO.IIHHe; 

ii. ocB06oJJ,eHO e OT 06JiaraHe C DOJJ,OXO)leH )laH'bK B lOpHC)lHKl(HRTa, Ha K01iTO e MeCTHO 

liHU.e; 

iii. HHMa yqaCTHKUH HliH lJJICHOBe, KOHTO .lUl HMaT Mai'epKaJICH mrrepec OT HeroBH.!I )lOXOJ{ 

HliH aKTHBH; 

iV. DpHJIO>KHMOTO 3aKOHO,ll.aTCJICTBO Ha lOpHC,li.HKU.HJITa, Ha KO.!ITO e MCCTHO liHL(e 

lJ}')K,ll.eCTp~HHOTO HecpHHaHCOBO o6pa3yBaHHe, HliH yttpe,li.HTCliHHTC ,li.OKYMCHTH Ha 

lJY>KJI.CC'rpaHHOTO He«}>HHaHCOBO o6pa3yBaHHe He nOJBOJijfBaT ,li.OXO,ll. HJIH aKTHBH Ha 

tt}?K,li.CCTpaHHOTO He«}>HHaHCOBO 06paJYBaHHe ,ll.a 6'b,ll.e pa3npe,ll.eJijfH HliH npe.li.OCTaB.!IH B noma Ha 

lJaCTHO liHUe HliH He6naroTOBOpHTeliHO o6pa3ysaHHe, H3B'hH 06HttaHmlTa 6naroTBOp&rrenHa 

,li.CHHOCT Ha 'I)'>K.lleCT}>aHHOTO He«}>HHaHCOBO o6pa3yBaHHe; HJIH KaTO DJiall(aHK.II 3a OCHOBaTeliHa 

KOMneHCauH.si 3a npe.UOCTaBeHH YCJIYrH, HJIH KaTO DJJall(aHH.!I, npe,li.CTaBJJJIBaiUH cnpaBe,lJ.JIHBaTa 

fla3apHaTa U.CHa Ha HMYIUCCTBO, KOeTO lf}')K,ll.eCTpaHHOTO He«}>HHaHCOBO o6pa3yBaHHe e 3aK}'mfJIO; 

H 

V. npHliO>KHMOTO 3aKOHO,ll.aTCJICTBO Ha lOpHC,li.HKL(K.RTa, Ha KO.IITO e MeCTHO JIHUe 'lY>KJl.CCT}>aHHOTO 

He<l>HHaHCOBO o6pa3yBaHHe, HJIH yqpe,li.HTeJIHH"re ,li.OKYMCHTH Ha lJ}?K.UCCTpaHHOTO HecpHHaHCOBO 

o6pa3yBaHHe H3HCKBaT npH JIHKBH,ll.al(H.II HJIH npeKpaT.IIBaHe Ha lJ}?K,ll.eCTpaHHOTO He«}>HHaHCOBO 

o6pa3yBaHHe U.llliOTO MY HMyiUeCTso .ua 6n.ue pa3npe.uelieHo K'hM .U'hp>KaBHO o6pa3yBaHHe HJIH 

.upyra opraHH3aU.ml c HecTonaHcKa uen, HliH .na 6n.ue npexBDpneHo Ha npaBHTeliCTBOTO Ha 

topHC.UHKUH.IITa, Ha KOHTO e MeCTno liHUe lJ}?K.UeCT}>aHHOTO He«}>HHancoso o6pa3ysaHHe, HJIH Ha 

AeHHH OOJIHTHtteCKH no.upa3,1J.eJTeHHSI. 

17 
5. C'L~ecrsysa~a CMeTKa 

.,C'LIUCCTBY.Ba~.Qa CMeTKa" 03Haqasa <j>HHaHCO.Ba CMeTKa, 

HH<j>OpMaiJ.HSI <j>HH8HCO.Ba HHCTHT)'QHSI K'LM 30·JOHH 20] 4r. 

B. CyMupaue ua H&JJH'IHOCT no CMeTKa n npasnna :m npeo6pa3ysaue ua BaJIYTII. 

I. CyMupaue na CMeTKH ua ciJuJH'IecKn JJIIQa. 

3a QCJIHTe Ha onpe.neJISIHeTO Ha o6maTa Ha.JIH'IHOCT HJIH CTOHHOCT Ha <j>HH8HC()BH CMeTKH, 

.U'Lp)KaHH OT <}>H3H"ieCKO JlHQe, npe,l(OCTaMmaTa HH<j>OpMal{HSI 6J.nrapCKa <j>HHaHCO.Ba HHCTHTyQHSI 

e 3a,ltbJI)KCHa ,na cyMHpa BCHLfKH ciJHHaHCOBH CMeTKH, DO.lUt'Lp)KaHH OT HCH, HJIH OT CB'Lp38HO 

o6pa3yBaHHe, HO CaMO .UO CTeDCHTa, B KOHTO KOMDIOThpHHTC CHCTeMH Ha npe.QOCTaBSimaTa 

HH<f>OpMaQHSI 6bJirapcKa $HHaHCOBa HHCTIIT)'QHSI CB'Lp3B<rr <j>HHaHCOBHTe CMeTKH B'L3 OCHOBa Ha 

.QaHHH KaTO KJlHCHTCKH HOMep HJIH ,naH'L"iCH H.QCHTH<)>HKal{HOHCH HOMep H D03BOJIHBaT 

CJMHpaHero Ha HaJIHLfHOCTHTe HJIH CTOHHOCTHTC no CMeTKHTe. K'LM BCSIKO OT JIHQaTa, ,nbp)KamH 

cno.neneua <jlHHaHCO.Ba CMeTKa, me 6J.,ne OTHaCHHa LlSIJiaTa Ha.JIHLfHOCT HJIH CTOHHOCT Ha 

cno.neneuara <j>Huaucosa CMeTKa 3a ueJIHTe ua npHnarauero ua H3HCKBaHHSITa 3a cyMHpaue, 

ODHCaHH B Ta3H TO"iKa 1. 

2. CyMupaue na CMeTKH ua o6pa:Jysauuu. 

3a UCJlHTC Ha onpe,neJUIHeTO Ha 061I(aTa Ha.JIH"iHOcT HJIH CTOHHOCT Ha <j>HHaHCOBH CMeTKH, 

.Q'Lp:lKaHH OT o6pa3y.aauue, npe.noCTaBHmaTa uu<f>opMaUH.ll 6"LnrapcKa qnmaHcosa HHCTHTJQHSI e 

3a.ll,'LJl)KCHa Jl,a cyMHpa BCH'IKH <f>mtaHCOBI1 CMeTKH, KOHTO Ca DOA.n'Lp1KaHI1 OT HCJI, HJII1 OT 

CB'Lp3aHO JIHQe, HO CaMO Jl.O CTeDeHTa, B KOJITO KOMDIOThpH11Te CHCTeMI1 Ha npe.ll,OCTaBSI~aTa 

HH<f>OpMaiJ.HSI 6'LnrapCKa <I>HH8HCOBa 11HCTHTJUHSI CB'Lp3B<IT <I>HuaHCOBHTe CMeTKH B'L3 OCHOBa Ha 

,naHHI1 KaTO KJli1CHTCK11 HOMep HJIH ,naH'L"ieH H,l(CHTH<I>HKaQI10HeH HOMep H D03BOJI.s!BaT 

cyMHpaueTO Ha HI!J1111.JHOCTI1Te HJlH CTOHHOCTHTe DO CMeTKHTe. 

3. Cneuuanuu npaBnna 3a cyMHpaue, npHJJO)KHMH 38 oTTOsopuu CJI}"KHTeJJH 3a Bp'L3Ka c 

KJIHCHTH. 

3a UCJIHTe Ha onpe.neJISIHeTO Ha 06W:aTa HaJIH"iHOCT HJIH CTOHHOCT Ha <I>HHaHCOBH CMeTKI1 Ha JIHQe, 

npH npeueHKa ,l(a.JIH <I>HHaHCOB<rra CMeTKa e H8 fOJISIMa CTOHHOCT, Dpe.ll.OCTaBHW:aTa HH<I>OpMaUHSI 

6-bnrapCKa <I>11HaHCOBa HHCTHTyU.H.R e C'LmO 3a.ll,'LJI)KeHa, B CJIY"iaHTe Ha <I>HHaHCOBH CMeTKH, 3a 

KOHTO OTroBOpHI1SIT CJIY)KHTeJl 38 Bp'b3Ka C KJIHeHTH 3Hae HilH HMa DpHlfHHa Jl.8 3Hae, H KOHTO Ca 

,l(HpCKTHO HJIH KOCBCHO DpHTeJKaaaHH, KOHTp011HpaHH HJIH YCTaHOBeHH (B Ka"ieCTBO, pa3J1Hquo OT 

<I>HAYQHap) OT C.UHO H C'blllO JIHQe, Jl,a cyMHpa BCH'!KH CMeTKH. 

4. TipaBHJJO 3a npeo6pa:JyBaue ua Banyru. 

3a QCJII1Te Ha onpe.n.emiHCTO Ha HI!JIH'IHOCT HJIH CTOHHOCT Ha $HH8HCOBI1 CMeTKI1 B'LB Ba.nyTa, 

pa3J111'1Ha OT aMep11KaHCKH ,l(OJiapH, npe.ll,OCTaBSIUlaT8 11H<I>opM8QHSI 6'bJlrapcKa <I>HH8HCO.Ba 

HHCTJITyU11SI TpH6Ba )l.a KOHBCPTMpa npara Ha CJMI1Te B aMepuKaHCKH ,l(OJ18p11, ODHCaH B TOBa 

llpHllo:lKeuue I, B TaKa.Ba oa.nyn, 113DOJI3BaHKH ny6Jti1KY.BaHHTe <J>uKcnpaHu KYPCOBe, onpeAeneuu 

K'LM DOCJIC.ll,HHSI Jl.CH Ha Ka.nCH.ll,apHaTa rO.ll,I1Ha, npe.)J.XO)f(,l(8Ul8 fO,l(HHaTa, B KOSITO Ope,l(OCTaBSIUlaTa 

11H<I>OpMaUHH 6'LnrapcKa <I>HH8HCOBa 11HCTHTyU.11H onpe,neJISI HaJIHlJHOCTTa HJUI CTO~HOCTTa. 

18 
r. ,lJ;OJCYMCHTaJIHH ,QOianaTeJJCTBa. 

3a l(emrre ua rosa Tipuno:JKeuue I, .nonyCTHMHTe .noKyMeHTaJIHH .noKa3aTeJICTBa BKJIJ()qBaT IDIKOe 

OT cne.nuure: 

1. Y.noCTOsepeuue 3a MeCTHo JIHI.(e, H3.na.neuo OT onpaBOMomeu .zn,p:JKaseu oprau (uanpuMep 

npaBHTeJICTBOro HJIH HeroBa areHl(HR HJIH 06UlHHa) Ha IOpHCJlHKl(H.!lTa, Ha KO.!lro noJiy'!areJI.!lT 

TB'bp.!lH, qe e MCCTHO JIHI.(e. 

2. flo OTHOWCHHC Ha tPH3H'-ICCKHTe JIH~, BCCKH BaJIHJleH u.neHTH<l>HKal(HOHCH .!lOKYMCHT, H3,na,neH 

OT KOMfieTCHTeH Jl'hp:lKaBeH OpraH (HanpHMep, npaBHTeJICTBOTO HJIH HCfOBa areHl(HJI HJIH 

OOlllHHa), KOKro ,na BKJIIO'IBa HMeTO Ha tPH3H'IeCKOTO JIHI.(e H 06Hl<HOBCHO e H3.1laBaH 3a l(CJIHTe Ha 

HJlCHTHtPHUHpaHeTO. 

3. no OTHOWCHHC Ha o6pa3yBaHHRTa, BCeKH OtPHUHaJieH .!lOKYMCH'I; H3.QMCH OT KOMfieTeHTeH 

.!l'hp:JKaBeH oprau (uanpnMep, npasHTe.nCTBOro HJIH uerosa areul(HJI HJIH o6muua), KOKro nocoqsa 

uauMeuosaHHeTO ua o6pa3ysaHHeTO H a.npeca MY ua ynpasneHHe B IOpHCJlHKl(H.!lTa (HJIH 

aMepHKaHCKaTa repHTOpiDI), Ha KORTO TB'hpJlH, 'le e MCCTHO JIHI.(e, HJIH B IOpHC.!lHKl(HRTa (HJIH 

aMepHKaHCKaTa TepHTOpHH), K'h.!leTO e yqpe,neHO HJIH C'h3.1la.1lCHO. 

4. no OTHOWCHHC Ha $HHaHCOBH CMCTKH, fiOMbp:lKaHH B IOpHCJlHKUHH C pa3nope.n6u cpemy 

H3nnpauero Ha napu, KOHTO ca 6HnH o.no6peuu OT CBO BbB Bp'h3Ka c QJ Cnopa3yMenue (onucauo 

s CDOTBeTHHTe pernaMeHTH ua J{enapraMeHTa no $HHaHcH Ha CAUO, sceKH OT .noKYMeHTHTe, 

pa3JIH'IHH oT W-8 HJIH W-9 «J?opMynSipHre, noco'leHH B npHno:JKeHHeTO K'hM QI Cnopa3yMeHHeTO c 

Ta3H IOpHCJUIKUHH, 3a HACHTHtPHl(HpaHeTO Ha $H3H'ICCKH _!IHI.(a H o6pa3yBaHHSI. 

5. BceKH «J?uuaucos OT'IeT, KpeAHTeH .noKJiaA oT Tpero JIHI.(e, AOKYMCHTH 3a ueCDCTOHTeJIHOCT HJIH 

JlOKJIM Ha AMepHKaHCKaTa KOMHCHSI no l(CHHHTe KHH:lf<a H 6opCHTe. 

,lJ;. AJrrepHaTHBHH npoQettypH Ja «J>nHaHCOBH CMeTKH, ,ll'LpxalHH OT «J>H311'1CCKH JIHI.(a -

6eue«J>HQHCHTH DO 38CTpaXOB8TeJJHH ,llOroBOpH C OTJCYDHa CTOiiHOCT. 

Tipe.noCTaBxma:ra uu«J?opMal(HJI 6DnrapcKa «J?uuaucosa HHCTHTYI.(IDI MO)I(e .na C'IHTa, 'le cpu3H'IecKo 

nuue - 6ene$Hl(HeHT (pa3JIH'IHO OT co6CTseHHKa) ua 3acrpaxo.BaTeneu .norosop c OTKynua 

CTOHHOCT, nonyqasamo Jacrpaxosarenua CYMa B cnyqaii ua CM'hp'I; He e onpe.neneuo aMepuKaHcKO 

JIHI.(e H MO:>Ke ]la C'IHTa TaKaBa $HHaHCOBa CMeTKa KaTO pa3JIH"'Ha OT aMepHKaHCKa CMeTKa, 3a 

KORTO ce npeJlOCTaBSI HH<l>OpMauHSI, OCBeH aKO DpeJlOCTaBHUlaTa HH$opMaUHH 6'bnrapcKa 

cpHHaHCOBa HHCTHTyU.mi 3Hae HJIH HMa npH'IHHa ]la 3Hae, qe 6euecpHI\HCHTl>T e onpetteJieHO 

aMepHKaHCKO Jmu.e. OpeJloCTaBSilllaTa HH$opMau.~oui 6l>JlrapcKa <}luuaucosa HHCTHTYU.HR HMa 

OCHOBaHHR ,lla 3Hae, 'IC 6eue<}_lHI\HCHThT Ha 3aCTpaXOBaTeJieH ,llOroBOp C OTKYfiHa CTOHHOCT e 

onpe,lleJieHO aMepHKaHCKO JIHI\C, aKO CWpamrra 1-IHtPOpMal.\H.ll OT npe,nOCTaBHW,aTa HHtPOpMal(HH 

6DnrapcKa cpHHaHCOBa HHCTHTyUHSI H CBbp3aHa C 6eHe$Hl(HCHTa C'h,ll'hp:lKa aMepHKaHCKa 

HHAHKauux, onMcaua a 6yKsa I> ( l) ua pa3,llen II ua rosa Opuno:>Keuue I. AKo npe.n.oCTasamara 

HH<}_lOpMal(HSI 6l>JlrapcKa <}_lHHaHCOBa HHCTHTYI.(HH 3Hae HJIH HMa npH'!HHa .na 3Hae, 'IC 

6eue<}lHU.HcHTDT e onpe.neneuo aMepuKaHCKO nuu.e, npe)].OCTaBSIUlaTa HH$opMaUHSI 6l>JlrapcKa 

<}lHHancosa HHCTHTyUHH rpS16sa .na cne]lsa npou.e.nypuTe ua 6yKsa li (3) ua pa3Jlen II ua rosa 

flpHJIO:lKCHHC l. 

19 

I 
E. HaAe~uocr ua TpeTH crpauu. 

He3aBHCHMO AaJJH e uanpaseu H36op c'hmacuo 6yKsa B ua pa3AeJI I ua ilpuno:>Keuue I, Ii'hnrapiD!. 

MO:>Ke .l{a pa3peU1H Ha npe,llOCTaWIUlHTe HHcpOpMai.UIH 6'bJirapcKH cpHHaHCOBH HHCTHTYI.UIH ,na 

pa3'!HTaT Ha npoue.nypHTe no KOMnneKcua nposepKa, H3B1>pweuu OT TpeTH nuua .no CTeneHTa, 

pa3peweua B C'bOTBCTHHTe pernar.teHTH ua ,ll,enap-raMeHTa no cpHHaHcH ua CAI.U. 

)1(. A.JrrepH8THBHH npoUC.l{ypH 3a HOBH CMeTKH, OTBOpCHH npe,llH BJIH33HC B CHJia Ha TOBa 

Cnopa3}'Meuue. 

I. flpHJI03CHMOCT. 

AKO I>Mrapun npeAoCTaBH nucMeuo yse.n.oMneuue ua CAI.U, npe.n.H BJIH3aHe B cHna ua rosa 

CnopaJyr.teuue, qe K'bM 01 JOJIH 2014r. E1>nrapiD1. IDI.Ma 3aKOHOBHTe npaBOMOUliDI. .na H3HCKBa OT 

npeJJ:OCTaB51UlHTe HH$<JpM8UH.ll 6'bJirapcKH cpHHaHCOBH HHCTHTYUHH: (i) .na H3HCKBar OT 

THrymlpHre Ha HOBH CMeTKH Ha cpH3H'!eCKH JIHU8 .na Tipe,llOCT8BHT .neKJiap8UHHT8, onpe,neneHa B 

pa3,llen III ua rosa ilpuno:>Keuue I, HJIH (ii) .na H3B'bpwaT BCH'IKH npoue.nypu no KOMnneKcHa 

nposepi<a, CB'bp3aHH C HOBHTe CMeTICH H8 OOpa3ysaHHH, onpe.neneHH B pa3.QeJI V Ha TOsa 

ilpuno:>Keuue I, mrasa npe.nocTaBJ'IUlHTe HHcpopMaumr 6'hnrapcKH cpnuaucosn HHCTHTYUHH MO:>Ke 

.na npunaraT anTepHaTHBHHTe npoue.u.ypH, onucaun B 6yKsa )I{ (2) ua T03H pa3.nen, I<aKTO e 

npHJIO:lKHMO, K'bM TaKHsa HOBH CMeTKH, BMeCTO HHa'le npHJIO:lKHMHTe npoue,nypH C'brJiaCHO TOBa 

ilpnnmKeuue I. AJ1TepHaTHBHHTe npoue.u.ypu, onncauu B 6yKBa )I{ (2) Ha ro3H pa3,nen, me 6'b.naT 

npHJIO)f(HMH CaMO 38 TeJH HOBH CMeTKH Ha cpH3H'IeCKH JIHU8 HJIH HOBH CMeTKH Ha o6pa3ysamfl'l, 

KaKTO e npHJJO)KHMO, OTBOpeHH npeJJ:H no-paHHaTa OT: (i) JJ:aTaTa, Ha KOHTO b'bJirapiD!. MO:>Ke }.l.a 

38,li.DJDKH IIpeJl.OCT8B.IIUlHTe HHcpOpM8UHSl 6'bJirapcKH cpHHaHCOBH HHCTHTYUHH Jl.8 Cna3BaT 

rrpoue.nypHTe no KOMnneKcHa nposepKa, onucaHH B pa3.u.en Ill HJIH paJ.nen V ua rosa 

ilpuno:>Keuue I, KaKTO e npHJIO:lKHMO, 3a KOno .nara B'hilrapun me yse.noMH nucMeHo CAI.U .no 

.u.aTaTa ua BJIHJaHe B cHJia ua rosa CnopaJyMeHHe, HJIH (ii) JJ:aTaTa ua BJIH38He B CHna Ha rosa 

CnopaJyMeHHe. AK0 aJJTepmlTHBHHTe npone.nypH 38 HOBH CMeTKH Ha o6pa3}'BaHHH, OTBOpeHH Ha 

HJIH CJleJJ: 01 IOJIH 2014r. H llpe}lH 0] J'lHyapH 20l5r., OnHcaHH B 6YJCB8 3 Ha T03H pa3}.l.eJI, Ca 

npHJIO:>KeHH no OTHOIUeHHe Ha BCH'IKH HOBH CMeTKH Ha 06paJYsaHHH HJIH HCHO ycTaHOBeHa rpyna 

OT TaKHBa CMeTKH, aJJTeplUlTHBHHTe npoue.nypH, OOHC8HH 8 Ta3H 6yKBa )1{, MO:>Ke ,ll.8 He 6'b.ll.aT 

npHnaraHH no OTHOWCHHe Ha Te3H HOBH CMeTKH Ha 06pa3yBaHIDI.. 3a BCH'iKH ,npyrH HOBH CMeTKH 

npeJJ:OCT8BJ'lUlHTC HHcpOpM8UHJ'l 6'bnrapcKH cpHH8HCOBH HHCTHT}'UHH TpH6Ba ,ll.a npHJI8faT 

npoue.u.ypHTe no KOMnneKcHa nposepKa, onucauu s p83.u.en Ill unu pa3.nen V ua rosa 

ilpuno)f(eHHe I, I<aKTO e npHJIO)f(HMO, 3a .u.a onpe.ne)lj[T .nann CMeTKara e ar.tepHI<aHCKa CMeTKa, 3a 

KOJ'lTO ce npe,li.OCT8BJ'l HHtPOpMauml, HJIH e CMeTKa, .l('bp)IGlH8 OT HeyqaCTBalU8 cpHHaHCOBa 

HHCTHryUHSI. 

2. A.JrrepHaTHBHH rrpoue.l{yptt. 

a) a paMKHTe Ha e.n.Ha ro.nKHa cne.n .U.aTaTa ua smnaHe a cuna ua Tosa Cnopa3yr.temte, 

npe,nOCT8BH[UaTa HHlf>OpMalliDI. 6'bnrapci<a lf>HHaHCOBa HHCTHTYI.Utl'l TpH6Ba: (i) no OTHOWeHHe Ha 

noaa CMeTI<a ua cpH3HtiecKO nuue, onucaua B 6yKsa )I( (I) ua ro3H paJ.nen, .na H3HCI<a 

)J.eKJiapauiDI.Ta, onpe.neneua a pa3,nen III ua rosa ilpHJIO:>KeHHe I H .na noTB'bpJJ:H ,AocrosepuoCTTa 

ua TaJH .neKJiapaumr, a cwTBeTCTBHe c npoue.nypHTe, onRcaHR a paJ.u.en III Ha rosa fipuno)l(eHHe 

1, H (ii) flO OTHOWeHHe Ha HOBa CMeTK8 Ha o6pa3yBaHHe, onHCaHa B 6yKBa )I{ (1) Ha T03H pa3.llCJI, 

.na H3B'bpiUH npouc.nypHTe no KOMnJleKcHa nposepKa, onpe.nenenH s pa3,nen V ua Tosa 

20 
IlpHJIO:lKCHHe I, H .na H3HCKa ueo6xo,nHMaTa uucpopMai.UUI · 3a ,noKyMeHntpaue ua CMeTKaTa, 

BKJll()I.IHTeJIHO BC.11Ka ,neKJiapaUIDI, H3HCKBaHa OT p83,neJI V Ha TO sa flpHJIO:lKeHHe f. 

6) D'hJirapiDI Tp116Ba ,na OOMeH.11 HHcpOpM8WUI 38 BCSKa HOsa CMeTKa, KOSTO e H,neHTHcpHI.{HpaHa 8 

C'bOTB«TCTBHe C 6yKsa )!( (2) (a) Ha T03H p83,neJI, KaTO aMepHKaHCKa CMeTKa, 38 KORTO ce 

npe,nOCTaWI HHcpOpMSUIDI HJIH KaTO CMeTKa, .ll.'bp:lKaHa OT HeyqacTsama cpHHSHCOsa HHCTHTJUHR, 

KaKTO e RpHJIO>KHMO, Ha no-K'bCHaTa .ll.aTa OT: (i) 30 cenTeMBpH, cne,nsam ,naTaTS, Ha KORTO 

CMeTKaTa e H,neHTHcpHI.,tHpaHa KaTO aMepHKaHCKa CMeTKa, 3a KOSTO ce npe,noCTaBH HHcpOpMaUHR, 

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8 
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9 
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10 
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2. DO OTHOWCHHC Ha Y'laCTHe s: 

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npHTe>KliTCJHI Ha JJ.OXOJJ.H, aKTHBHH ':IY>KAeCTpaHHH HCtPHHaHCOBH o6pa3ysaHH.ll, OTIHCaHH B 6yKBa 

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11 
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12 
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14 
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