One of the conditions for granting social assistance for a child is the presentation of an official note certifying the mandatory immunizations and preventive examinations of the child, issued by the child's personal physician, and in the absence of a personal physician - by the regional health inspectorate. The provision refers to mandatory immunizations and prophylactic examinations, which are not performed at the parents' request, therefore their performance is not a matter of personal choice only, if the parents want to receive social assistance from the state. Indeed, parents can make a free choice and take responsibility for their child's health in the future, but then they cannot claim social assistance for a child from the state after refusing to comply with the conditions set by it, assessed as such in the interest of society to protect the health of the population.
The following documents shall be attached to the application-declaration, in the cases in which the Social Assistance Directorate cannot receive the information ex officio:
1. certificate for the gross monthly income of the family for the last 12 calendar months, preceding the month during which the application declaration has been submitted;
2. decision of the regional team for support for personal development of the children and students with special educational needs to the regional center for support of the process of inclusive education that the child cannot attend school - in the cases of art. 18, para. 2;
3. a copy of a court decision that has entered into force for admitting a divorce between the spouses - only in the cases in which the Social Assistance Directorate cannot receive information about the court decision ex officio;
4. a copy of a certificate for appointment of a guardian or trustee;
5. official note, issued by the personal doctor of the child, and in case of lack of choice of personal doctor - by the regional health inspection, certifying that all obligatory immunizations and prophylactic examinations according to the age and health condition of the child have been performed;
6. expert decision of the TEMC / NEMC (only in the cases under Art. 7, para 8 of the Family Allowances for Children Act).
A certificate of the family's gross monthly income for the last 12 calendar months preceding the month in which the application is submitted explicitly requires the submission of a document on the family's gross monthly income for the last [twelve] calendar months. The fact that a person is outside the borders of the Republic of Bulgaria does not release him from the obligation to present a document certifying his income. Without such a conclusion cannot be made about the family's income, and hence whether the prerequisites for receiving family benefits are present.
In determining the average income under the Family Benefits for Children Act, all gross family incomes that are taxable under the Personal Income Tax Act / PITA / are taken into account, as well as pensions, benefits, allowances and scholarships received.
The higher than the determined average monthly income of a family member does not allow the granting of monthly allowances for a child until the completion of secondary education, but not more than 20 years of age, who live permanently in the country.
For the purposes of the Social Insurance Act, the determination of the income taxable under the Personal Income Tax Act, of the family members working under labor legal relations, is carried out by the order of art. 19 of the Income Tax Act, before their reduction with social security contributions at the expense of the person for Social Security, SMPS and health insurance. The transport costs arising from the place of residence to the place of work and vice versa are not indicated among the expenses deducted from the family income, therefore they are not taken into account when determining the average monthly income of a family member.
The mechanism for calculating the income is the following: Gross income is calculated according to the procedure for determining the taxable income under the Personal Income Tax Act. The amount of the annual tax bases is reduced by the personal contributions for additional voluntary insurance made during the year in the total amount up to 10 percent of the amount of the annual tax bases, as well as by the personal contributions for voluntary health insurance and premiums / contributions under contracts for life insurance in the total amount of up to 10 percent of the amount of the annual tax bases.
(2) The monthly tax base under Art. 42, para. 2 of the Personal Income Tax Act for income from employment shall be reduced by the personal contributions made during the month through an employer for additional voluntary insurance in a total amount of up to 10 per cent of the monthly tax base under Art. 42, para. 2, as well as with the personal contributions for voluntary health insurance and premiums / contributions under life insurance contracts paid during the month at the expense of the person in a total amount of up to 10 per cent of the monthly tax base under Art. 42, para. 2.
(3) The tax relief under para. 1 and 2 shall be used when according to the contract concluded with the insurance / insurance company physically