What happens if an employee/ a parent is eligible for a refund but hasn’t had enough tax withheld and paid for the year?

The maximum that any parent can receive as a refund is the amount of the paid tax but not more than the due amount.

In this case the other parent can apply for the rest of the tax relief amount. As only one parent can apply through the employer,  the other parent will have to submit a declaration in NRA.

It happens if the parent was in maternity leave or absent for a long period of time and returns to work at the end of the year.

Example: I am a mother of 2 kids but I was absent for long period in the current year. So I have the right for a refund of BGN 1200. But my employer withheld and paid for me only BGN 500 tax. In this case, my husband will fill-in the declaration for the rest of the amount – BGN 700 and will submit it in the NRA.