S.L. 123.219 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 that individual to produce, within the time-frame indicated by the Commissioner and, or the competent authority in such request, any further information and documents as they may consider necessary, including certifications and declarations of the employer in connection with 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 make an assessment and the tax on such income shall be calculated at the rates provided for in the Act without any reference to the said article. Where an individual fails to produce the information requested pursuant to a request made by the competent authority on its own, the said competent authority shall inform the Commissioner without delay and in any case not later than thirty (30) days of such failure.