S.L. 123.218 чл. 10Power to request information.

(1) For the purpose of ascertaining an individual’s right to exercise the option referred to in article 56(21) of the Act and ensuring the proper application of these rules and article 56(21) of the Act, the Commissioner and, or the competent authority may require such individual to produce, within the period indicated by the Commissioner and, or the competent authority in that request, such further information and documents as they may consider necessary, including certifications and declarations of the employer in connection to such individual.

(2) If an individual fails, without any valid reason, to comply with any request relating to his income made to him by the Commissioner and, or the competent authority in accordance with this rule, the Commissioner may order that article 56(21) of the Act shall not apply to such income. In such a case, the Commissioner may carry out an assessment and the tax on such income shall be calculated at the rates provided for in the Act without any reference to article 56(21) of the Act. Where an individual fails to produce the information requested solely by the competent authority’s request, the said competent authority shall inform the Commissioner without delay and in any case not later than thirty (30) days of such failure.