The Act Of 16 November 2006 On Stamp Duty

Original Language Title: USTAWA z dnia 16 listopada 2006 r. o opłacie skarbowej

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Chapter 1 subject matter of stamp duty Article. 1. [Steps subject to stamp duty] 1. Stamp duty is subject to: 1) on individual cases from the scope of the public administration: a) to the official activities on the basis of the Declaration or on request, b) the issue of a certificate on request, c) authorisation (licences, concessions);

2) deposit of the document stating empowerment or procuration or its copy, extract or copy-in the scope of the public administration or in court proceedings.

2. Stamp duty is also to make things official, the issue of a certificate and a permit (licence) by anyone other than the Government and local administration, in connection with the performance of the tasks of the public administration, as well as the Assembly in this subject of the document which establishes empowerment or procuration or its copy, extract or copy.

Article. 2. [Steps off from stamp duty] 1. Not subject to stamp duty: 1) make things official, the issue of a certificate and authorisation (licences, concessions) or the deposit of an instrument stating empowerment or procuration or its copy, extract or copy: a) maintenance, care, guardianship and adoption, b) social security, health insurance, pensions, deductions laid down in special regulations for non-soldiers and people serving foster and their families, as well as allowances for disabled persons and persons covered by the provisions on special privileges for Veterans , c) welfare benefits and matters handled digitally on the basis of the provisions on social assistance, the provisions on the promotion of the family and the system of foster care and employment rules, d) the election of the President of the Republic of Poland, the elections to the Sejm, Senate, European Parliament and local government bodies and referendum, e) the universal obligation to defend, with the exception of decisions on granting the consent of Polish citizens to serve in a foreign army or in a foreign military organization , f) employment, wages for work, g), education and science extracurricular education and health protection, h) handled digitally based on the provisions of the Act of 21 August 1997 on real estate economy (Journal of laws of 2010 No 102, item 651, as amended), and) acquisition of citizenship of the Polish by repatriation and have Polish citizenship acquired in this way, j) residence in the territory of the Republic of Poland of citizens of Member States of the European Union , the Member States of the European free trade agreement (EFTA) parties to the agreement on the European economic area or the Swiss Confederation and their family members who live with them or join them, k) refugee status, asylum, permission to stay on humanitarian grounds, consent for tolerated, and in cases of temporary protection, l) compensation within the meaning of the Act of 8 July 2005 on the implementation of the right to compensation for property left beyond the present borders of the Republic of Poland (Journal of laws No. 169 , item. 1418, as amended. d.);

2) to make things official, the issue of a certificate and a permit in housing matters;

3) to make things official, the issue of a certificate and authorisation by the Agency for restructuring and modernisation of agriculture or agricultural market Agency in matters concerning the exercise by these agencies tasks within the framework of the implementation of the common agricultural policy, including in cases of payments under the direct support schemes referred to European Union regulations, de minimis aid in the agriculture or fisheries and other tasks relating to the organisation of the agricultural markets , with the exception of tasks in terms of administration of trading with foreign countries in goods agri-food products;

3A) a decision on the basis of the provisions of the law of 3 April 2009. to promote sustainable development of the fishing sector, with the participation of the European Fisheries Fund (OJ No 72, item 619 and No 157, item 1241);

4) deposit of the document stating empowerment or procuration or its copy, extract or copy of the matters referred to in paragraph 3;

5) the issue of a certificate as to the basis for conclusions in cases referred to in paragraphs 1 to 4;

6) to make things official, and the issue of a certificate of name change (s) or the names of persons who unlawfully them changed, as well as descendants and spouses of such persons;

7) authorization by the Minister responsible for the environment or the voivode for activities related to active conservation.

2. If the certificate is not subject to stamp duty will be used in a different case than mentioned in paragraph 1. 1, issue this certificate is subject to stamp duty.

Article. 3. [the exemption from stamp duty actions subject to other charges] is not subject to stamp duty: to make things official, dish the certificate and authorisation (licences, concessions), if on the basis of separate provisions are subject to other charges of a special fund under public law, or are these fees exempt.

Article. 3A. the [Exemption from stamp duty actions subject to the Consul] 1. Not subject to stamp duty to make things official, or the issue of a certificate, if you make this, or the issue of a certificate on the basis of the Declaration or on request, which are transmitted through the Polish Consul or, if service of a document attesting to the steps the official or the certificate is carried out through the Polish consul for consular fee.

2. the Consul by making the steps referred to in paragraph 1. 1, is obliged to inform the Government about downloading the consular fees.

Article. 4. [a list of items, stamp duty] list of items, the rates of stamp duty fees and exemptions set out in the annex to this Act.



Chapter 2 the obligation to pay stamp duty and exempt from stamp duty Article. 5. [obligation to pay stamp duty] 1. The obligation to pay stamp duty on the physical persons, legal entities and unincorporated organisational units, if as a result of not filing or at their request shall be the official activities, or if the request seems a certificate or authorisation (authorisation, a concession), and in the case of the document referred to in article 2. 1 paragraphs 1 and 2. 1 point 2 – principal, representative, trader or prokurencie.

2. The obligation to pay the stamp duty pregnancy jointly and severally on persons or entities referred to in paragraph 1. 1, if, as a result of the complex jointly filing or at their joint request shall be an official or operations at their joint request, it seems a certificate or authorisation (authorisation, a concession) and in the case of the document referred to in article 2. 1 paragraphs 1 and 2. 1 point 2-the principal and representative or entrepreneurs and prokurencie.

3. If one of the parties to the actions referred to in paragraph 1. 2, is a natural person, legal person or an organizational unit without legal personality exempt from stamp duty, the obligation to pay the stamp duty pregnancy jointly and severally on the remaining pages of this.

Article. 6. [the conditions for liability to pay stamp duty] 1. The obligation to pay the stamp duty shall be incurred: 1) of the steps the official-upon filing the application or submission to official activities;

2) from the issue of the certificate-upon submission of an application for the issue of a certificate;

3) since authorisation (licences, concessions)-from the moment of submission of the application for authorisation (licences, concessions);

4) from the date of submission of the document which establishes empowerment or procuration and its copy, extract or copy-upon submission of the document in the body of the public administration, or an entity referred to in art. 1 paragraphs 1 and 2. 2;

5) the subject of the charges referred to in article 1. 2. 2 – upon using the certificate on other than mentioned in the article. 2. 1.2. Stamp tax shall be paid at the moment of its payment obligation.

Article. 7. [Entities exempt from stamp duty] shall be exempt from stamp duty: 1) under the condition of reciprocity, foreign countries, their diplomatic representations, consular posts and the armed forces, international organisations and institutions and their branches and representative offices, on the basis of laws, agreements or international customs generally recognized privileges and immunities, as well as members of their staff, and other persons assimilated to them, if they are not Polish citizens and do not have habitual residence in the territory of the Republic of Poland;

2) budgetary entities;

3) local government unit;

4) public benefit organisations, if notification or submit a request for official actions or application for the issue of a certificate or permit is solely in connection with the free activities of public interest within the meaning of the public benefit activities and volunteering;


5) persons, that by making the Declaration or the request for official actions or application for the issue of a certificate or authorisation (licences, concessions) or by submitting a document stating empowerment or procuration or its copy, extract or copy of the present certificate of use of social assistance benefits due to poverty;

6) individuals leading active protection of species and individuals, whose farm, forestry or fishing is exposed to damage by species of protected animals not covered by the compensation of the State Treasury-only items, stamp duty related to the protection of nature.



Chapter 3 the payment and refund of stamp duty Article. 8. [the place of payment of stamp duty] 1. Payment of the stamp duty shall be made at the box office of the competent authority or on its behalf.

2. the Council of the municipality may order the stamp duty collection by collection, designate the meter reader and specify the amount of the remuneration for the collection.

3. the authorities of the Government and local administration and entities referred to in article 1. 1 paragraphs 1 and 2. 2, annotation confirming the payment of stamp duty, exemption from the obligation to pay it on or off.

4. Annotations, referred to in paragraph 1. 3, shall not be made in cases where an official activity, the issue of a certificate or authorisation (licences, concessions) are not subject to stamp duty on the basis of article. 2. 1 (1) (a). (e), article. 3 or article. 3A. 5. Lawyer, legal advisor, tax advisor, and a patent attorney may be submitted in court, the authority of the Government or municipality or entity referred to in art. 1 paragraphs 1 and 2. 2, a certified copy of proof of payment by the stamp duty from the document which establishes the granting of the power of attorney or a copy of it or an extract, procuration or copies. The Court, the Government or local government, or an entity referred to in art. 1 paragraphs 1 and 2. 2 may, in case of doubt, request the submission of the original proof of payment.

Article. 9. [refund of stamp duty] 1. Stamp duty is refunded: 1) of the steps the official – if you pay the fees haven't made things official.

2) from the issue of the certificate or permit (permit, concessions) if payment of the fees has not been issued a certificate or authorisation (licences, concessions).

2. Refund of stamp duty is upon request.

3. Stamp duty will not be refunded after the period of five years from the end of the year in which the payment was made.

Article. 10. [the delegations] the proper Minister of public financies shall determine by regulation: 1) the manner in which the authorities of the Government and local administration and entities referred to in article 1. 1 paragraphs 1 and 2. 2, payment of the stamp duty, exemption from the obligation on or off its payment, in particular by indicating how a) documenting the payment of stamp duty, b) for annotation confirming the payment of stamp duty, exemption from the obligation to pay it on or off, 2) way of making the return of stamp duty and transfer tax authorities documents necessary to make its return – taking into account the need to ensure the efficiency of the procedure, as well as ensure the control of the payment of stamp duty.

Article. 11. [information on cases of non-payment of a stamp duty to be paid] 1. Governmental and local administration authorities and bodies referred to in article 1. 1 paragraphs 1 and 2. 2, shall communicate to the competent tax authority on stamp duty aggregated information regarding cases of non-payment of stamp duty payable from made by no official activities, issued certificates and permits (licences, concessions), as well as the certificates referred to in article 1. 2. 2, used in carried out by these authorities or bodies and from the complex to the documents establishing the empowerment or procuration and their copies, extracts or copies.

2. the courts shall transmit to the competent tax authority on stamp duty aggregated information regarding cases of non-payment of a stamp duty to be paid from the complex in court documents stating empowerment or procuration and their copies, extracts or copies.

3. The information referred to in paragraph 1. 1 and 2, is passed every month, 7 day of the month following the month in which the not paid stamp duty payable and includes: 1) first and last name (name or company), address of the person liable for the payment of stamp duty;

2) item, which has not paid due to the stamp duty, including uniquely identifying this item.



Chapter 4 Property tax authorities Article. 12. [the competent authority in matters of stamp duty] 1. The tax authority competent in matters of stamp duty is the Mayor (Mayor, Mayor of the city).

2. The tax authority of competent jurisdiction in matters of stamp duty is: 1) of the official activities of issue of the certificate and authorisation (licences, concessions) is the tax authority competent for the registered office of the authority or entity that has made the official activities or issued the certificate or authorisation (authorisation, a concession);

2) from the date of submission of the document which establishes empowerment or procuration and its copy, extract or copy-tax authority competent for the place of filing of the document.



Chapter 5 changes to the existing Article. 13. (omitted).

Article. 14. (omitted).

Article. 15. (omitted).

Article. 16. (omitted).

Article. 17. (omitted).

Article. 18. (omitted).



Chapter 6 transitional and final provisions Article. 19. [the application of the provisions of the existing] if the application is lodged, the attachments to the application, filing or addressed with a request for official activities or with the application for the issue of a certificate or authorisation (licences, concessions), or done a document stating the appointment of a representative, or a copy thereof, an extract, before the date of entry into force of the Act, the provisions of the existing.

Article. 20. [the provisions repealed] is repealed the Act of 9 September 2000 on stamp duty (Journal of laws of 2004, no. 253, poz. 2532, 2005 No. 14, item 115, no. 48, item 447, Nr 62, poz. 550, no. 90, item 757, no. 94, item. 788, no. 113, poz. 954, # 143, poz. 1199, No 153, item 1272, # 169 , item. 1418, no. 175. 1458 and No. 179, item. 1485 and 2006 no. 50, item. 360 and No 144, item. 1043). 21. [entry into force] this Act shall enter into force on 1 January 2007.

Annex 1. [LIST OF ITEMS, THE RATES OF STAMP DUTY FEES AND EXEMPTIONS]

The annex to the Act of 16 November 2006.

The LIST of ITEMS, the rates of STAMP DUTY FEES and EXEMPTIONS [1] part of the subject of the stamp duty Exemption Rate 1 2 3 4 I.

To make things official 1. The drawing up of marriage £ 84 2. Other activities of the head of the Registry Office 11 $1) the drawing up of a birth or death 2) the adoption of a declaration of recognition of the child or give the child the names of the husband of the mother 3. The decision to enter into the Polish books civil status content of the Act of civil status issued abroad $50 4. Other decisions issued by the head of the Office of civil status, taking into account the conclusions of the parties 39 $5. A protocol containing the last will of the testator, drawn up by the person listed in the article. 951 § 1 of the civil code AU $6. (repealed)

 

 

 

7. The decision to change the name and first name (s) or name or name (s) $37 8. The decision on zoning and land use 107 $9. The transfer of land-use and zoning decisions on behalf of another person $56 10. The approval of the building project $47 11. The transfer of the building permit decision or the decision to permit the resumption of construction work for the benefit of another entity 90 $12. (uchylony)

 

 

 

1

2

3

4

 

13. The adoption of the required environmental regulations application installation, with which the issue does not require a permit, which could have a negative impact on the environment $120 14. The required environmental regulations: 1) approval of the report on the safety of 1069 $2) to approve the changes in a report about the safety of 214 $15. Acknowledgement of receipt of a registration in the excise £ 170 16. Confirmation of registration of the taxpayer's goods and services tax as a taxable person or taxable person released 170 $17. Consent issued by the tax authority pursuant to the provisions of the tax law £ 30 18. (repealed) 19. The entry in the register of animals 26 £ 20. The promise of authorisation (authorisation, concession) £ 98 21. Extension of the period of validity or change conditions promise authorisation (authorisation, concession) £ 44

 


 

22. For a duplicate permit (permit, concessions) or promise of authorisation (authorisation, concession) £ 24, 23. (repealed) 23a. The release of information about making tax identification number to the company in respect of which the tax identification number of the requested $21, 24. For a duplicate military books 28 $25. The decision on the recognition of qualifications for the regulated profession or activity within the meaning of the rules for the recognition of professional qualifications acquired in Member States of the European Union $523 1 2 3 4 26. The decision to acquire the citizenship of the Polish 219 $27. Decision declaring possession or loss of Polish citizenship 58 $28. The entry of the alien in the invitation at the Republic of Poland to record calls £ 27, 29. The entry of foreign entrepreneurs delegation to register agencies of foreign entrepreneurs 1000 PLN 30. The entry of the vessel to the fishing vessel register of the 176 $31. Change the entry in the fishing vessel register of the £ 59 32. (repealed) 33. (repealed) 34. The entry in the register of insurance agents 110 zł 35. Change the entry in the register of insurance agents: changing the entry in the register of insurance agents including: 1) names and the name, social security number or, if this is not given, the passport number, national ID card or other evidence of identity, address, the number in the register of economic activities or the number in the register of entrepreneurs, business entrepreneurs, under which it is performed economic activity, registered office and address in the case of an insurance agent who is a natural person 2) name of the entity or company , registered office and address number in the register of entrepreneurs – in the case of an insurance agent which is a legal person or an organizational unit without legal personality 3) names and the name, social security number or, if this is not given, passport, identity card or other proof of identity, residential address, in the case of natural persons, by means of which an insurance agent performs the actions the Agency 4) policy number confirming the conclusion of the contract of compulsory insurance of civil liability , the date of the insurance contract and the name of the insurance undertaking, to which the contents of this agreement, in the case of 1) if the change occurs at the request of the insurance undertaking in relation to the conclusion of an agency agreement with the insurance agent that has been entered in the register on prior request of another insurance undertaking 110 $2) other changes in 55 $1 2 3 4 insurance agent acting on behalf of more than one insurance undertaking in the same insurance Department , in accordance with the annex to the law on insurance business 5) deletion of an insurance agent at the request of the insurance undertaking, 36. The entry in the register of business: 1 adjustable) entry in the register of operators of employment agencies 2) entry in the register of the activities of the regulated entity producing registration plates 1) the executing principal activities on the basis of the provisions of the road traffic £ 412 2) executing principal activities: (a)) of the product of ethyl alcohol £ 11 610 b) manufacture of ethyl alcohol, where the entrepreneur declares an annual production volume of up to 10,000 litres 100% alcohol 1005 c) purification of ethyl alcohol £ 11 610 d) denaturing ethyl alcohol £ 11 610 e) drainage of ethyl alcohol £ 11 610 if the content of the entry is more than one type of activity, a stamp tax be levied on each of these 3) entity performing activities in the field of manufacture of tobacco 11 610 € 4) the executing principal activities: (a)) of the product of spirit drinks £ 11 610 b) spillage of spirits 11 610 c) product or spillage of spirit drinks in the case where the entrepreneur declares annual production volume of up to 10,000 litres 100% alcohol 1005 £ if content entry is more than one type of activity, a stamp tax be levied on each of these 5) executing principal activities kantorową 1087 £ 6) the executing principal economic activity on the basis of the provisions of the travel services in organizing tourist events and acting as an agent on behalf of clients in the conclusion of contracts for the provision of travel services 514 $7) (repealed) 1 2 3 4 8) executing principal activities on the basis of the provisions of the plant protection products within the scope of: a) the placing of plant protection products on the market or the presentation of these measures £ 1135 b) confirm the efficiency of technical equipment intended for the use of plant protection products 220 c) training in the field of plant protection 616 $9) the executing principal activities on the basis of the postal law 412 $9a) the executing principal activity under the Act to maintain cleanliness and order in the municipalities of 50 PLN 10) the executing principal economic activities not specifically mentioned in this paragraph 616 $36a. The entry in the register of non-traders within the meaning of the freedom of economic activity, the executing principal activities on the basis of the provisions of the plant protection products with regard to: 1) confirm the efficiency of technical equipment intended for the use of plant protection products £ 220 2) training in the field of plant protection 616 $36b. The decision on the grant of authority to research the effectiveness of the performance of the plant protection product £ 5000 36 c. Changing the scope of authorised to conduct performance tests of plant protection 1000 $36 d. The decision on the grant of authority to develop ratings or comments within the meaning of the provisions on plant protection 1000 zł 36e. Change the scope of the granted authorisation to develop ratings or comments within the meaning of the provisions on plant protection 500 $37. Change the entry in the register of activities regulated, if: change the entry to the registry operators of employment agencies 1) it concerns the extension of the scope of the activities of the 50% of the rates provided from entry 2) content changes the entry referred to in paragraph 1. 36 paragraph 2 or 4, is another type of activity 100% rates provided from entry 38. (repealed) 39. Consent to the rearing and breeding of closed non-economic animals for the purposes of zasiedleń or export game live 105 PLN 40. (repealed) 41. Approval of the programme of training of persons performing certain activities in the mining facility traffic – from each of 105 $42. Approval of plans: 1) underground mining establishments 1005 $2) open-pit mining undertakings or establishments of mining extracting mineral drilling 805 $3) other establishments 505 $43. Giving permissions testers for the mining traffic: 1) a legal person 1005 $2) a natural person 505 $44. (repealed) 45. The decision on environmental consent for project 205 $1 2 3 4 46. Transfer the decision on environmental consent for the implementation of the project on behalf of another person $105 47. Decision approving the instructions on conducting a landfill 505 $48. (repealed) 48a. Consent to take up the business of withheld $100 waste 48b. Agreement on the resumption of the use of landfills for 100 $48 c. Consent to the extraction of the waste:


1) from a closed landfill an instructions operate a landfill waste 2 waste dumps) 500 $48 d. Consent to closure of a landfill or its subdivision of 500 $48e. The decision to transfer the rights and obligations arising from the decision of a landfill on behalf of the person concerned taking over landfills 259 $49. The decision on the recognition of the construction product for regional construction product 155 $50. Provision of expert is means tested by the Director of the tax office information that contains data about the value of the property, from any real estate 5 zł for information in connection with the valuation made by an expert matrimonial property on behalf of the public administration body 51. Issue of an extract or wyrysu with study or spatial plan: 1) extract: a) to 5 pages £ 30 (b)) of more than 5 pages 50 $2) from wyrysu: a) for each a component of wyrysu a full or part part that corresponds to the format A4 £ 20 b), not more than 200 $52. The decision on the exemption from the obligation to each having to load wastes and residues prior to leaving port 100 $53. The decision other than mentioned in this annex, to which the provisions of the administrative procedure code £ 10 1) decision umarzająca the proceedings or issued in appeal proceedings or in special mode 2) the decision on the grant of the Supplement 3) the decision on the grant of this task in the field of agriculture, 4) decision issued by the President of the Office of electronic communication within the framework of the implementation of its tasks in the field of telecommunications 5) decision on air passenger complaints on violation of by the air carrier the provisions of Regulation No 261/ 2004/EC of 11 February 2004 establishing common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights, and repealing Regulation (EEC) No 295/91 (OJ. EU L 46 of 17.02.2004, s. 1) 6) the decision to grant a refund of excise duty is included in the price of diesel used for agricultural production 7) decision exempting from the obligation to obtain a permit on the vehicle has developed into, executing in the context of humanitarian aid or medical 1 2 3 4 II.

The issue of a certificate 1. Certificate, including copies of documents, issued by the civil status offices and State Archives: 1) a copy of the subject of civil status, for Polish citizens residing abroad, designed exclusively for the Polish diplomatic or consular 2) copies of the condensed: a) issued in the cases of documents confirming the identity of b) issued immediately after the completion of the civil status act is in the number 3;

This exemption is also to foreigners, which have been permitted to settle or have been given refugee status in the Republic of Poland, and citizens of those foreign States with which the Republic of Poland has concluded appropriate arrangements 3) copies of the complete issued passport documents cases 1) a certificate stating that the Polish citizen or residing on the territory of the Republic of Poland an alien without citizenship of any State, in accordance with Polish law, can enter into marriage abroad 38 £ 2) a copy of the complete civil status Act 33 $3) a copy of the summary of the Act of civil status

au $4) a certificate made in the books of the civil status or entries and certificate of disappearance or destruction of the book of the civil registry 24 € 5) other certificate 26 $2. A full copy of the processed personal data from the collections of the registration, collection of SOCIAL SECURITY records and issued and invalidated identity cards 17 $3. A certificate issued by the military commander of the additions, stating the completion of military service by constantly staying abroad £ 46 4. Statement of compliance the mirror, copy, extract, extract or copy, made by government authorities or local government or State archives, each full or zaczętej page $5 a copy of the statement of compliance, a copy or extract of a power of Attorney is not subject to stamp duty or exempt 5. Legalization of a document $26, 6. The issue of an Apostille, referred to in the Convention abolishing the requirement of Legalisation for foreign public documents, done at the Hague on 5 October 1961 (Journal of laws of 2005, no. 112, item 938) £ 60 7. Własnoręczności credential signature 9 $8. Certificate of no arrear taxes or stating the status of arrears – from every copy of AU $1 2 3 4 9. Certificate for the means of transport for the transport of perishable foodstuffs 132 PLN 10. Witness: 1) phytosanitary measures for plants, plant products or objects being taken from the territory of the Republic of Poland to third countries $20 2) (repealed) 11. Certificate attesting the lack of obligation to pay the goods and services tax in respect of imports purchased from the territory of a Member State of the European Union other than the territory of the Republic of Poland of vehicles which are to be put into circulation on the territory of the Republic of Poland 160 $12. Registration card pneumatic weapons or weapons without permanently deactivated 82 zł registration card issued school 13. European firearms pass $105 14. A certificate stating that the construction and technical equipment designed to perform a specific business meet the requirements specified in the rules about the protection of the environment $105 15. A certificate stating that, where is the proposed organic farm, not exceeding the permissible concentrations of harmful substances polluting air and water $105 16. (repealed) 17. Tax identification number certificate entity that it uses au $18. Certificate to identify the particular entity for the purpose of intra-Community transactions in the territory of a Member State other than that within the territory of the country $20 19. A certificate attesting that the taxpayer is registered as a VAT open or released 21 1 2 3 4 20. A certificate stating that the taxpayer is a registered taxable person excise au $21. Other certificate 17 $1) certificate issued in the public interest 2) certificate issued in connection with applying for a residence permit entitling him to cross the border, provided for in the international agreements on the facilitation of the small border traffic, for work or in connection with the performance the official activities or social 3) certificate in matters of search for missing persons in time of war or in connection with these actions 4) certificate on the exhumation , and bring corpses or remains of human corpses 5) certificate on the construction or reconstruction of buildings destroyed or damaged as a result of activity caused by the movement of the mining plant or natural disasters 6) certificate on relief for people affected by natural disaster or accident random 7) certificate concerning a merge and replace land, soil communities, communal property and municipal, easements, the delimitation of property, sales and lease of agricultural property of the State Treasury , to organize the ownership of farms, the protection of agricultural land and forestry, land reclamation of agricultural and related to the implementation of the provisions of the agricultural reform and are still 8) a certificate issued on the basis of the provisions of the livestock-9) confirmation of filing applications and other documents submitted in individual cases from the scope of the public administration 10) certificate of granting the statistical identification number 11) a certificate of the size of the agricultural holding , issued by the offices of municipalities competent to retrieve agricultural tax 12) a certificate necessary to justify the request for assistance of the European Union


13) certificate for a shipment of potatoes, confirming that potatoes come from the place of production considered free from fungus Synchytrium endobioticum 14) a certificate attesting that the batch of potato tubers there was no presence of Clavibacter michiganensis SSP. sepedonicus 15) a certificate attesting that, in relation to a foreigner there is a presumption that he is a victim of trafficking in human beings 1 2 3 4 III.

The issue of a residence permit (permit, concessions) 1. The marriage licence referred to in article 1. 4 of the family code and caring $39 2. A temporary residence permit, with the exception of authorisation granted on the basis of article. 181 paragraph. 1 of the Act of 12 December 2013. the Aliens ' (OJ, item 1650) 340 $1) a permit referred to in article 2. 176 of the Act of 12 December 2013 aliens 2) authorisation shall be granted to an alien beneficiary of temporary protection 2a. The authorisation referred to in article 2. 181 paragraph. 1 of the Act of 12 December 2013 on foreigners, issued on the basis of: 1) points 1 and 3 85 $2) 2 340 $2b. The authorisation referred to in article 2. paragraph 114. 1 and art. 127 of the Act of 12 December 2013 aliens 440 PLN 3. A permanent residence permit £ 640 permission granted: 1) a member of the immediate family repatrianta 2) an alien who has been granted asylum 4. Long-term resident's residence permit the European Union $640 5. (repealed)

 

 

 

6. a visa issued by the Commander of the border guard establishments: 1) visa for a family member of a citizen of a Member State of the European Union, Member State of the European free trade agreement (EFTA) is a party to the agreement on the European economic area or the Swiss Confederation, which attaches to it or with it staying 2) visa for an alien beneficiary of temporary protection 3) visa for an alien under the age of 6 years 4) visa for students , students, postgraduate students and accompanying teachers who travel in order to learn, study or training 5) visa for researchers arriving to carry out scientific research 6) visas for representatives of non-commercial organisations up to the age of 25 years of participating in seminars, conferences, sporting events, cultural and educational events organized by non-commercial organizations 1) for a child from 6 to 12 years old the equivalent of 35 euro *) 2) in all other cases, the equivalent of 60 euro *) *) the conversion of the equivalent of the euro in gold shall be made according to euro exchange rate reference as announced by the European Central Bank on the last working day preceding the date of submission of the application for a visa 1 2 3 4 7. Extension of visa: 1) Schengen equivalent of 30 euro) extension of Schengen visa in the cases referred to in article 1. 33 para. 1 European Parliament and Council Regulation (EC) no 810/2009 of 13 July 2009 establishing a Community code on visas (Visa code) (OJ. EU L 243 of 15.09.2009, p. 1) 2) national 406 PLN *) the conversion of the equivalent of the euro in gold shall be made according to the reference euro exchange rate announced by the European Central Bank on the last working day preceding the date of application for visa extension 8. Authorisation for the acquisition of real estate by a foreigner or the right of perpetual usufruct, or the acquisition or by the alien's shares in the company, with Headquarters on the territory of the Republic of Poland, as well as on any other legal action relating to the shares, if as a result the company, which is the owner or perpetual user real estate on the territory of the Republic of Poland, will become a company controlled by an alien or aliens, and for the acquisition of, or by a foreigner shares in a company with established on the territory of the Republic of Poland, the owner or perpetual user real estate on the territory of the Republic of Poland, if it is a controlled, and shares or shares acquired or includes an alien non-shareholder or shareholder of 1570 $9. A permit issued pursuant to the provisions of the construction law: 1) a building permit for the construction or renovation of destroyed or damaged as a result of activity caused by the movement of the mining plant or natural disasters 2) a building permit for buildings intended for the purposes of scientific, social, and cultural 1) for construction work and construction equipment associated with the object construction: a) building for the pursuit of an economic activity other than agriculture and forestry :-for each m2 usable area 1 – not more than $539 1 2 3 4 b) building for economic purposes on the farm 14 PLN 3) authorisation for the renovation of buildings registered in the register of monuments c) another building $48 d) wells and discharge of solid and water waste $20 e) buildings associated with agricultural production 112 f) water-supply network , plumbing systems, telecommunications, gas heat, electricity and roads, with the exception of the access roads, buildings and the road, subject to subparagraph (b). g $2143 g) water-supply networks, sewage systems, electricity, telecommunications, gas, heat and roads with a length of up to 1 mile £ 105 h) other structures 155 PLN) construction equipment related to the construction object $91 for issuing a permit for the construction of the building with mixed functions, for the purpose of calculating the stamp duty shall not be living space of this building. In the case of the issuance of a building permit covering more than one work mentioned in this paragraph, a stamp tax be levied on each object separately.

 

 

2) on reconstruction or overhaul of the work and to resume the works 50% of the rates referred to in paragraph 1 10. Permission to use the work 25% rates referred to in paragraph 1. 9 paragraph 1 authorisation for the use of: 1) issued as a result of applications brought on the construction or reconstruction of buildings destroyed or damaged as a result of activity caused by the movement of the mining plant or natural disasters 2) buildings intended for the purposes of scientific, social and cultural activities 11. Permission for the demolition of the work £ 36 12. Firearms license (certificate) provided: firearms license: 1) received by the troops in the form of awards provided for in the rules of military discipline 2) issued school 1) natural person 242 € 2) a legal person or organizational unit without legal personality 1193 $13. Permits and authorizations issued pursuant to the provisions of the road traffic, subject to the provisions of paragraph 2. 13A-1) to perform economic activities, 433 £ 2) the other 48 $13a. Authorisation of the road end-of-series vehicle production 1537 $1 2 3 4 14. Permission to create a cooperative bank 0.1% of the equity fund 15. Authorisation for the creation of the Bank in the form of a public limited liability company 0.1% of the share capital of 16. Authorisation for the establishment of overseas bank with Polish or Polish capital 12 750 $17. Permission to open on the territory of the Republic of Poland branch of the foreign bank, the extension of the term of validity or change the conditions of authorization 12 750 $18. Permission to open on the territory of the Republic of Poland Representative Office of a foreign bank, to extend the term of validity or change the conditions of authorization 6713 $19. Authorisation to perform insurance activities and change authorization 12 750 $20. Permission to create an foreign foundation on the territory of the Republic of Poland representation 855 $21. The fishing licence issued to: 1) on a fishing vessel of overall length less than or equal to 10 m £ 596 2) on a fishing vessel of overall length exceeding 10 m £ 1186 22. Sports fishing permit issued: 1) for a period of one month


16 $2) for a period of one year: a) pensioners, pensioners and school children up to the age of 24 years £ 31 (b)) other entities 49 $3) for a period of sporting $15 23. A licence or permit: 1) catches of marine organisms for the purposes of scientific research or training $15 2) rearing or breeding fish and other marine organisms 419 $3) restocking £ 15 24. Operational indicators licence 217 $25. The licence shall be issued on the basis of the provisions for the prevention of marine pollution from ships: 1) for the removal of dredged material at Sea seabed 117 $2) for dumping in the sea of wastes or other matter 229 $1 2 3 4 26. A residence permit issued on the basis of geological and mining laws, permitting articles for use in mining companies: 1) concerning the authorisation of mining mining lifts elements: a) hoisting machines, winding made, signalling and telecommunications equipment glass £ 654 b) of hoisting rope suspension, wheels, ropes, hoisting prowadniczych and dispersion, suspension of the load-bearing blood extraction or separate teams elements mentioned in this section 221 $2) concerning the authorisation of the heads (mining) together with control systems , with the exception of submarine heads, used in mining companies extracting minerals drilling 438 £ 3) concerning the authorisation of products used in the excavation of underground mining plants: a) cars for the carriage of passengers and cars and internal combustion-powered vehicles for the carriage of persons or machinery and electrical equipment and switchgear for voltages above 1 kV a.c. or above 1.5 kV DC , or communication systems, security and alarm and integrated control systems for mining complexes and face and release equipment for the mechanical production and loading of explosives and cars and vehicles for transporting or storage of blasting £ 654 b) cableways, suspended queues, queues, spągowych and their components 438 c) conveyor belts 221 $27. (repealed) 28. Permit the placing on the market of fertilizers or other means of supporting crops 705 $1 2 3 4 29. This permit is issued on the basis of the provisions of the prevention of drug abuse: 1) for the cultivation of poppies or hemp fibre 30 $2) on buying the poppy cultivation, on the basis of a contract or the purchase of hemp fibre on the basis of a cultivation contract or contract of sale 125 $30. The export licence for boundary landmark: export licence permanent monument abroad in the case of: 1) replace or exhibits and other monuments held by State and local museums and other cultural institutions, as well as museums carried out by research institutes, the scientific institutes of the Polish Academy of Sciences and public higher education 2) return monuments lost as a result of a crime or exported unlawfully removed from the territory of a Member State of the European Union , Of the Swiss Confederation and of the Member States of the European free trade agreement (EFTA) parties to the agreement on the European economic area 3) return monuments lost as a result of a crime or exported unlawfully removed from the territory of a State which is not a member of the European Union, the Swiss Confederation and of the Member States of the European free trade agreement (EFTA) parties to the agreement on the European economic area, if the reimbursement of these monuments derives from the international agreements ratified by the Republic of Poland 1) on temporary exportation 44 £ 2) for export have become a 100 $31. Individual foreign exchange permit 113 $32. Radio licence issued in connection with the performance of the business of providing telecommunications services, the provision of telecommunications networks or facilities associated 1939 $33. Authorisation to perform insurance brokerage or reinsurance 1087 $34. Concession for performing economic activities in the field of marketing of fuels and energy 4244 $1 2 3 4 35. Authorisation for activities related to the exposure to ionizing radiation shall be issued on the basis of the provisions of the nuclear Law: 1) for storage of nuclear materials, sources and radioactive waste and spent nuclear fuel, including their transport for personal use or for the use in the organizational unit of radioactive sources, nuclear material, radioactive sources containing equipment or producing ionizing radiation and the deliberate administration of radioactive substances humans and animals for medical or veterinary diagnosis , treatment or research, or to run the Studio, in which they are to be used sources of ionizing radiation, including x-ray Studio 209 $2) on the application of the outside unit (on the ground) of radioactive sources and nuclear materials and equipment containing radioactive sources or producing ionizing radiation, or the marketing of nuclear material, radioactive sources or devices containing radioactive sources and nuclear material, sources and transport of radioactive waste and spent nuclear fuel (except transport for personal use referred to in paragraph 1) and to install and maintain equipment containing radioactive source and run the equipment producing ionizing radiation 514 £ 3) to manufacture, processing of nuclear material, sources and radioactive waste, spent nuclear fuel, isotope enrichment and producing equipment containing radioactive sources, as well as the deliberate addition of radioactive substances in the production process, consumer products and medical devices , in vitro diagnostic medical devices, equipment, medical devices, in vitro diagnostic medical devices, equipment and 1023 $1 2 3 4 active implantable medical devices, on the marketing of these products and the carriage on the territory of the Republic of Poland and the export from the territory of consumer products, medical devices, in vitro diagnostic medical devices, medical equipment, equipment in vitro diagnostic medical devices and active implantable medical devices , to which radioactive substances, and for the construction, commissioning, operation (trial or fixed) and the closing or decommissioning of nuclear installations, radioactive waste, bunkers and storage sites spent fuel 36. Consent and authorisation issued on the basis of the provisions on genetically modified organisms: 1) consent to the release of GMOs into the environment or on the contained use of GMOS 3466 $2) permit the placing on the market of GMO products and for export or transit of GMO products 3466 $37. This permit is issued on the basis of the provisions for the protection of nature in the field of transportation across the border of the Republic of Poland of plants or animals, their parts and derived products that are subject to restrictions by law the European Union 107 $ authorization to carry across the border of the Republic of Poland of plants and animals, botanical gardens or the Zoo issued 38. Permission to create a botanical garden, Zoo or animal rehabilitation centre 76 $39. This permit is issued on the basis of the provisions of the Act on international movements of waste: 1) on the marketing of waste from abroad, covering multiple shipments 1411 $2) on the marketing of waste from abroad, including single sign-on with movement 708 £ 3) from permits the initial 2000 $40. Authorisation of substances and energy into the environment shall be issued on the basis of environmental laws: 1) in connection with a business, subject to paragraph 2 2011 $1


2 3 4 2) in connection with a business carried on by the operators of generation activities in agriculture, micro, small and medium-sized enterprises 506 $3) the remaining £ 506 stamp of authorization for the introduction of gases and dust into the air, issued as a result of the compensation proceedings 150% rate specified respectively in points 1, 2 or 3 41. (repealed) 42. Permission to perform the activity of emptying tanks, bezodpływowych and transport of waste liquid 107 $43. Authorization to acquire, store, or use of explosives intended for civilian use, for the purposes of the activities regulated by law geological and mining $505 43a. (has power) 43b. (has power) 43 c. Residence permit: a) waste collection b) waste treatment c) collection and processing of waste £ 616 44. Other than those listed in this annex to permit (permission, concession): 1) a permit issued pursuant to the provisions of the livestock breeding 2) allow the exhumation, and the introduction of human corpses or their remains 3) authorisation for the merge and the conversion of land, soil communities, communal property and municipal, easements, the delimitation of property, sales and lease of agricultural real estate Treasury, arrangement of ownership of the farms, the protection of agricultural land and forestry land reclamation, agricultural and related to the implementation of the provisions of the agricultural reform and are still 4) in a case involving investment budgetary entities on requests by investors of substitute 5) in matters within the properties of the Customs authorities is issued at the request submitted by the person in excess of the State border and handled digitally in the course of customs control carried out on that person when crossing the border 6) a permit for the removal of trees or shrubs 1) to perform a business £ 616 2) remaining $82 1 2 3

4 7) a permit for activities related to nature protection, ecological organisations issued and scientific units working for the conservation of nature 8) a permit to occupy the Road lane for purposes unrelated to the construction, reconstruction, overhaul, maintenance and protection of road 9) permission to locate in the strip of road construction or equipment unrelated to the needs of the management of roads or the needs of the road 10) the vehicle has developed into 11) permission to carry out the work of scientific research or work on the creation of new varieties of crops with the use of quarantine organisms or plants, plant products or objects affected by these organisms or not satisfying the special requirements, or that the introduction and the movement is banned 12) on activities related to the protection of nature, issued to natural persons acting for the protection of nature in the field of active protection of species 13) permit is issued to individuals on activities related to the płoszeniem and the local population reduction of animal species injurious on the farm , a forest or fishing not covered by compensation Treasury 14) (repealed) 45. In the case of an authorisation (licences, concessions) on several types of activity in a single decision for each activity 100% rate specified authorisation (licences, concessions) 46. Extension of the period of validity or change the conditions of authorization (licences, concessions), if: 1) applies to the renewal of the term of validity or the extension of the scope of the activities of the 50% rate specified authorisation (licences, concessions) 2) content changes is another type of activity 100% rate specified authorisation (licences, concessions) subject to the provisions of paragraph 2. 17–19

 

 

 

1

2

3

4

IV.

The deposit of an instrument of evidence of empowerment or procuration and its copy, extract or copy-from every power of Attorney (procuration) $17, evidence of empowerment and its copy, extract or copy: 1) certified notarized or by the competent authority, for the receipt of documents 2) matters: a criminal, criminal and disciplinary Government) and in cases of offences (b)), in which the principal shall be entitled to exemption from court costs 3) If a power of Attorney is granted to the spouse , preliminary, a descendant or brothers and sisters 4) if the principal is an entity referred to in article 1. 7, points 1 to 5 of 5) if applicable signing tax returns submitted by means of electronic communications [1] the annex as amended stipulated by art. 8 of the Act of 11 July 2014, amending the law-environmental law and certain other laws (OJ item 1101). The change came into force on 5 September 2014.

On the basis of the judgment of the Constitutional Court of 8 July 2008 (OJ l. # 123, poz. 803) art. 14 of the Act of 11 May 2007 on the creation and operation of large commercial buildings (OJ No 127, poz. 880) amending the annex to this Act in terms of section 43a and 43b, is incompatible with article 2. 2, art. 20 and article. 22 of the Constitution of POLAND and has lost the power of 11 July 2008.

Related Laws