Income of an individual from a service rendered.

Income of an individual from a service rendered.

Question:
Hello!
I have a question :
A natural person who has a permanent address in Bulgaria, but the center of his vital interests is not in the country, but in a third country, performs a service for a company from a third country and receives his remuneration from an account in Bulgaria, should he pay 10% tax , insurances, Annual declaration under Art. 50 and all other declarations (declaration 1, declaration 6, declaration Art. 55, etc.), that is, as in the case of a civil contract?
The company transfers to him the agreed amount under the contract and does not make any deductions.
How to proceed in this case?
Thanks in advance!

Answer:
Hello,
The natural person will owe taxes and insurances in the country for which a resident is registered - namely, the country where the center of his vital interests is (as far as we understand, this is not Bulgaria). The fact that he has a bank account in Bulgaria has no influence.
In the worst case, an inspector at the National Revenue Agency may come across information that this person has received certain amounts on his Bulgarian account and trigger an inspection, but if evidence is provided that the tax was declared and paid in the country for which this person is local, there will be no problem on the part of the Bulgarian tax authorities.
We hope we have been helpful!
Greetings!