Source: http://belgianbulgariantaxandlawconsultants.blogspot.com/2013/04/bulgaria-personal-income-tax.html
Timestamp: 2019-04-22 04:42:23+00:00

Document:
- income from other sources.
Note: Income from other economic activity as per Art. 29a of the PITA is income from economic activity of individuals registered as tobacco producers and agricultural producers, which income by law or at individuals’ discretion is taxed following the procedure for taxation of income from sole proprietors’ economic activity.
The tax on the common annual tax base shall be assessed by multiplying the common annual tax base by the 10% tax rate.
The income from economic activity as a sole proprietor and the income from other economic activity as per Art. 29a of the PITA shall be taxed separately, with tax on the annual tax base. The tax rate is 15 per cent.
The deadline for submission of the annual tax return as per Art. 50 of the Personal Income Tax Act for 2011 is May 2nd, 2012.
The deadline for paying the declared in the annual tax return tax for additional payment is also May 2nd, 2012.
See more information about the Annual Tax Return as per Art. 50 of the PITA with annexes and instructions about its submission.
Important! The individuals, who submit their annual tax return by February 10th, 2012, are eligible to a 5% discount on the paid within the same deadline part of the tax for additional payment under the annual tax return.
The individuals, who submit their annual tax return online by May 2nd, 2012, are eligible to a 5% discount on the paid within the same deadline part of the tax for additional payment under the annual tax return, provided that they don’t use the 5% discount stipulated for the February 10th deadline.
Attention! Discounts are given if the individuals, who must pay tax in advance, have paid the tax due in full amount and within the statutory deadlines.
• which is subject to taxation with patent tax under the Local Taxes and Fees Act (LTFA).
1. Income received during the year from a source abroad, from dividends, liquidation quotas, as well as taxable income from supplementary voluntary insurance, from voluntary health insurance, and from life insurance.
2. Shares owned and shareholdings in companies, place of business, fixed establishment and immovable properties abroad.
d) Outstanding balances as of the end of 2011 of loans received within the same year as well as within the previous 5 tax years, excluding bank loans received by credit institutions as per the Credit Institutions Act, if the total amount of these balances exceeds BGN 40 000.
Attention! Non-resident individuals, who are considered resident individuals for tax purposes of the EU member states or other countries, which are part of the European Economic Area Agreement, are entitled to choose to recalculate the final income tax pursuant to Art. 37 of the PITA. The choice shall be exercised by submitting an annual tax return pursuant to Art. 50 of the PITA where the tax return includes all other charges and incomes, subject to declaring by the non-resident individual.
- income of non-resident individuals in the cases when they have chosen to recalculate the final tax on incomes pursuant to Art. 37 of the PITA.
The annual tax return shall not be submitted also in case the individual is registered as sole proprietor, but in 2011 has not performed economic activity, has not received other income subject to declaring in the annual tax return, and there are not facts he must declare (real estate abroad, loans received and/or extended, etc.).
.........via Internet with an electronic signature.

References: Art. 29
 Art. 29
 Art. 50
 Art. 50
 Art. 37
 Art. 50
 Art. 37