Kd48 Искане за прихващане или възстановяване — Art. 129 ДОПК Offset/Refund Request (Bulgaria)

What is Kd48 Искане за прихващане или възстановяване — Art. 129 ДОПК Offset/Refund Request (Bulgaria)?

Kd48 Искане за прихващане или възстановяване — Art. 129 ДОПК Offset/Refund Request (Bulgaria) is used to claim a Bulgaria withholding tax refund. Generates the Kd48 Искане за прихващане или възстановяване (Art. 129 ДОПК offset/refund request) only — a generic post-withholding recovery request, not dividend-specific. It does NOT include the separate СИДДО treaty-substantiation package (a residency certificate plus beneficial-ownership evidence, filed via the NRA's own 'Искане за прилагане на СИДДО' under Art. 137/142 ДОПК) that a non-resident's claim also needs — this product never generates documents requiring the residence-state authority's own certification. The 'словом' (amount spelled out in words) blanks are left for the filer. Complements, not replaces, bg-whtr (the prior generic worksheet, unchanged).

How to file Kd48 Искане за прихващане или възстановяване — Art. 129 ДОПК Offset/Refund Request (Bulgaria)

1. 1

   Confirm your eligibility

   Use Kd48 Искане за прихващане или възстановяване — Art. 129 ДОПК Offset/Refund Request (Bulgaria) if you received Bulgaria income that was withheld above the rate due under your tax treaty.

2. 2

   Gather your documents

   Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

3. 3

   Complete Kd48 Искане за прихващане или възстановяване — Art. 129 ДОПК Offset/Refund Request (Bulgaria)

   Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

4. 4

   Submit before the deadline

   File via the competent Territorial Directorate of the NRA (by registered seat for legal entities, by permanent address for individuals; the form itself leaves the directorate name blank for the filer, printing no single national filing address). Deadline: 5 years, counted from 1 January of the year following the year the refund basis arose (printed on the NRA's own service page for this procedure; matches back/data/rates/deadlines.json BG, years_from_calendar_year_end = 5).

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