Key Benefits:
ACT
of 16 November 2006
o Tax charge
Chapter 1
Subject of the Treasury
Article 1. [ Treasury Actions] 1. The tax payment shall be subject to:
1) in individual cases from the scope of public administration:
(a) an official act on the basis of a notification or an application,
(b) issue of a certificate on request,
(c) issue of an authorisation (licences, concessions);
2) the submission of a document stating the granting of a power of attorney or a procurator or his copy, discharge or copy-in the scope of public administration or in legal proceedings.
2. The tax payment shall also be subject to the official function, issue of the certificate and the permit (permission) by the entity other than the authority of the government and local government, in connection with the performance of tasks in the scope of public administration, and also the filing in such a party of a document stating the granting of a power of attorney or a procurator or a copy thereof, a copy or a copy thereof.
Article 2. [ Activities Excluded from Treasury Charge] 1. The tax charge shall not be subject to:
1. carry out the official operation, issue the certificate and permit (licence, concession), or submit a document stating the granting of a power of attorney or a procurator, or his copy, discharge or copy in cases:
(a) maintenance, care, courgettes and adoption,
(b) social security, health insurance, structural pensions, concessions provided for in the special rules for the dependants and persons serving as a replacement service and their families, as well as the rights of persons with disabilities and persons covered by provisions with specific powers for combatants,
(c) social benefits and in matters dealt with under the provisions on social assistance, the rules on the promotion of family and foster care, social employment rules and state aid rules in the raising of children,
(d) the election of the President of the Republic of Poland, the elections to the Sejm, the Senate, the European Parliament and local government bodies, and the referendum,
(e) a universal defence obligation, with the exception of decisions in matters of consent to Polish citizens to serve in a foreign military or in a foreign military organization,
(f) employment, wages and salaries,
(g) science, education and out-of-school education and health protection,
(h) dealt with under the provisions of the Act of 21 August 1997. with Real Estate Management (Dz. U. of 2015 items 782),
(i) the acquisition of Polish citizenship by means of repatriation and the determination of the possession of Polish citizenship acquired in this way,
(j) stay in the territory of the Republic of Poland of citizens of the 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 members of their families who join or reside with them,
(k) to grant international protection, to grant asylum, to consent to stay on humanitarian grounds, to tolerate residence and to temporary protection,
(l) Compensation within the meaning of the Act of 8 July 2005. o the realization of the right to compensation for leaving the property outside the current borders of the Republic of Poland (Dz. U. of 2014 items 1090);
2. the issuing of the official operation, the issue of the certificate and the permit in housing matters;
3. the completion of the official operation, the issue of the certificate and the authorisation by the Agency for Restructuring and Modernisation of Agriculture or the Agricultural Market Agency concerning the implementation of the common agricultural policy by these agencies, in the context of the implementation of the common agricultural policy, including payments under direct support schemes defined by European Union rules, aid de minimis in the agricultural or fisheries sector and other tasks relating to the organisation of agricultural markets, excluding administrative tasks relating to trade in agricultural and food goods abroad;
3a) (repealed);
4) the lodging of a document stating the granting of a power of attorney or a procurator, or his copy, discharge or copy in the cases referred to in point 3;
5) the issue of the certificate necessary to justify the applications in the cases mentioned in points 1 to 4;
6. make the official operation and issue the certificate in the case of change of name (imion) or the name of the persons to whom they have been illegally changed, as well as the descendants and spouses of these persons;
7) the issue of an authorisation by the minister responsible for the environment or the water supply for activities related to the active conservation of nature.
2. If a certificate the issue of which is not subject to a tax charge will be used in another case than the one mentioned in the paragraph. 1, the issue of this certificate shall be subject to a tax charge.
Article 3. [ Exemption from treasury charge of activities subject to other charges] It shall not be subject to a fiscal levy: to carry out official duties, to issue a certificate and to permit (licences, concessions) if, on the basis of separate provisions, other public-law charges are subject to other charges or are exempt from those charges.
Article 3a. [ Exemption from the tax charge of the activities subject to the consular] 1. It shall not be subject to the tax charge of carrying out the official activity or the issue of the certificate, if the performance of that activity or the issue of the certificate takes place on the basis of a notification or at the request, which has been forwarded through the Polish the Consul or, if the service of the document confirming the official activity or the certificate is carried out through the Polish Consul, for the collection of the consular fee.
2. Consul carrying out the activities referred to in paragraph. 1, it is obliged to inform the public administration authority about the collection of the consular fee.
Article 4. [ List of revenue items] The list of items of the stamp duty, the rates of this fee and the exemption shall be specified in the Annex to
Chapter 2
The obligation to pay the stamp duty and the entities exempted from the tax levy
Article 5. [ Obligation to pay the Treasury fee] 1. The obligation to pay the stamp of the treasury fee to the natural persons, legal persons and organizational units without legal personality, if, as a result of the declaration they have made or at their request, is made official activity, or if their application is issued by a certificate or a permit (licence, concession) and, in the case of submission of the document referred to in Article 4, the document referred to in Article 1 (a) of 1 (1) 1 point 2-on the principal, power of attorney, entrepreneur or prosecutor.
2. The obligation to pay the stamp of the treasury shall be jointly and severally in the persons or entities mentioned in the paragraph. 1 if, as a result of a joint declaration or at their joint request, an official action is carried out or at their joint request, a certificate or a permit (licence, concession) shall be issued and, where the document referred to in Article is lodged, the application shall be issued. 1 (1) 1 point 2-on the principal and the agent or entrepreneur and prosecutor.
3. If one of the parties to the action referred to in paragraph 2, is a natural person, a legal person or an organizational unit without legal personality exempt from the tax charge, the obligation to pay the stamp of the treasury shall be jointly and severally on the rest of the task.
Article 6. [ Conditions for the establishment of the obligation to pay the treasury fee] 1. The obligation to pay the treasury fee arises:
1. from the completion of the official act, when the application has been lodged or the application for official action has been lodged;
2) from the issue of the certificate-upon submission of the application for the issue of the certificate;
3) from the issue of the permit (licences, concessions)-once the application for authorisation (licence, concession) has been submitted;
4) from the filing of a document stating the granting of a power of attorney or a procurator and from his copy, discharge or copy-once the document has been deposited with the public administration, the court or the entity referred to in art. 1 (1) 2;
5) on the subject of the fee referred to in art. 2. 2-upon the use of the certificate in a case other than that referred to in Article 2. 1.
2. The payment of the treasury shall be paid as soon as the obligation to pay it is incurred.
Article 7. [ Entities Exempted from Treasury Charge] It shall be exempt from the tax levy:
1) subject to reciprocity, foreign countries, their diplomatic representations, consular offices and armed forces, international organizations and institutions, and their branches and representations, using laws, agreements or universally recognized international customs with privileges and immunities, as well as members of their staff and other persons equated with them, if they are not Polish citizens and do not have a place of permanent residence on the territory of the Republic of Poland;
2. budgetary units;
3) units of local government;
(4) public benefit organisations, if they make a notification or submit an application for an official act or an application for a certificate or an authorisation, only in connection with the unpaid activity of a public benefit within the meaning of rules on public benefit and volunteering;
(5) persons who, when making a declaration or submitting an application for an official act or application for a certificate or authorisation (licence, concession), or submitting a document stating the granting of a power of attorney or of a procurator or of a procurator or a procurator a copy, extract or copy shall present a certificate on the use of social assistance services due to poverty;
6. natural persons carrying out active species protection and natural persons whose holding, forestry or fishing farm is exposed to damage caused by species of protected animals not covered by the State Treasury's compensation-only within the scope of Treasury charge items related to nature conservation.
Chapter 3
Payment and refund of the stamp duty
Article 8. [ Place of payment of the Treasury fee] 1. The payment of the tax charge shall be made in the cash of the competent tax authority or on its account.
2. The municipal council may order the collection of the tax fee by means of an insect, appoint incents and determine the amount of remuneration for the inkaso.
3. The organs of government and local government and the entities referred to in art. 1 (1) 2, they shall carry out an annotation confirming the payment of the stamp duty, the exemption from it or the exclusion of the obligation to pay it.
4. The adnotation referred to in paragraph. 3, shall not be carried out where the official operation, issue of the certificate or the permit (licence, concession) is not subject to a tax charge under Article 4 (1). 2. 1 point 1 letter e, art. 3 or Article 3a.
5. An attorney, legal counsel, tax adviser and a patent attorney may submit in court, administration of government or local government or entity referred to in art. 1 (1) 2, the authenticated by itself a copy of the proof of payment of the stamp duty from the document stating the grant to them of a power of attorney or a procurator or his write-off, discharge or copy. The court, the body of government or local government or the entity referred to in art. 1 (1) 2, may, in case of doubt, request the submission of the original proof of payment.
Article 9. [ Treasury Refund] 1. The Treasury Charge is refundable:
(1) since the official action has been carried out-if, despite payment of the fee, no official action has been made
2) from the issue of the certificate or the permit (licences, concessions)-if, despite the payment of the fee, no certificate or permit (licence, concession) has been issued.
2. The refund of the tax fee shall be made on request.
3. The tax fee shall not be refundable after a period of five years counting from the end of the year in which the payment of the fee was made.
Article 10. [ Delegations] The Minister responsible for public finance shall determine, by means of a regulation:
1) the way of confirmation by the authorities of the governmental and local government administration and the entities referred to in art. 1 (1) 2, the payment of the tax charge, the exemption from, or exemption from, the obligation to pay it, in particular by indicating the following:
(a) documentation of the payment of the stamp duty,
(b) the drawing up of endorsements confirming the payment of the stamp duty, the exemption from or exemption from the obligation to pay,
2) the method of making a refund of the tax charge and the mode of transfer to the tax authorities of the documents necessary to make her a refund
-having regard to the need to ensure the efficiency of the tax treatment and to ensure that the payment of the tax fee is paid
Article 11. [ Information on cases of non-payment of the tax levy due] 1. The organs of government and self-government administration and the entities referred to in art. 1 (1) 2, provide the tax authority with the competent tax authority information on the cases of non-payment of the tax charge on the official activities carried out by them, the certificates issued and licences issued (licences, licences) and from the certificates referred to in art. 2. 2. used in the proceedings conducted by those authorities or bodies of proceedings and the documents which have been deposited with them stating the granting of a power of attorney or of the procurator and of their copies, copies or copies thereof.
2. The courts shall communicate to the tax authority with the competent tax authority a summary of the cases of non-payment of the tax charge due to the documents determining the granting of a power of attorney or of the procurs and of the pleas in law of the court of law in the court of law. Write-off, write-off, or copy.
3. The information referred to in paragraph 1. 1 and 2, shall be transferred monthly, by the 7th day of the month following the month in which the due tax charge has not been paid and shall include:
1) the name and surname (name or company), the address of the entity obliged to pay the treasury fee;
2) an item from which the due tax charge has not been paid, including the data clearly identifying the subject matter.
Chapter 4
Jurisdiction of the tax authorities
Article 12. [ Jurisdiction of the Treasury fee] 1. The tax authority responsible for the tax charge is the mayor (mayor, president of the city).
2. The tax charge of the competent local tax on the tax charge shall be:
1. from carrying out the official operation, issue of the certificate and the authorisation (licence, concession)-the tax authority competent by reason of its seat of the body or body which has carried out the official operation, or has issued the certificate or permit (licence, the concession);
2) from the filing of a document stating the granting of a power of attorney or a procurator and his copy, discharge or copy-the tax authority competent because of the place of filing of the document.
Chapter 5
Amendments to the provisions in force
Article 13. (bypassed)
Article 14. (bypassed)
Article 15. (bypassed)
Article 16. (bypassed)
Article 17. (bypassed)
Article 18. (bypassed)
Chapter 6
Transitional and final provisions
Article 19. [ Application of existing provisions] If an application has been submitted, the Annexes to be given, the application has been made or an application has been made for either an official action or an application for a certificate or authorisation (licence, concession), or a document stating that the application has been made. the appointment of a representative or a copy thereof, an extract, prior to the entry into force of the Act, shall apply the provisions of the previous one.
Article 20. [ Repealed provisions] The Law of 9 September 2000 shall be repealed. of the tax charge (Dz. U. of 2004 No 253, pos. 2532, as of late. zm.).
Article 21. [ Entry into force] The Act shall enter into force on 1 January 2007.
Annex 1. [ LIST OF ITEMS OF THE TAX LEVY, THE RATES OF THAT FEE AND THE EXEMPTION]
Annex to the Act of 16 November 2006.
LIST OF ITEMS OF THE STAMP DUTY, THE RATES OF THAT FEE AND THE EXEMPTION [ 1]
| Part |
Subject of the Treasury |
Rate |
Exemptions |
|
| 1 |
2 |
3 |
4 |
|
| I. |
Make an official action |
|
|
|
|
|
1. Drawing up a marriage certificate |
$84 |
|
|
|
|
2. Other activities of the Head of the Civil State Office |
$11 |
1) preparation of a birth certificate or death certificate |
|
|
|
|
|
2) acceptance of a declaration of recognition of the paternity or statements of the spouses, that the child will carry the same name as that he bears or would carry on their joint child |
|
|
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3. (repealed) |
|
|
|
|
|
4. (repealed) |
|
|
|
|
|
5. The protocol containing the last will of the deceased, drawn up by the persons mentioned in art. 951 § 1 of the Civil Code |
$22 |
|
|
|
|
6. (repealed) |
|
|
|
|
|
7. The decision to change the name and surname (imion) or surname (imion) |
$37 |
|
|
|
|
8. Decision on the conditions for the construction and development of the site |
$107 |
|
|
|
|
9. Transfer of the decision on the conditions for the construction and development of the land for another person |
$56 |
|
|
|
|
9a. Adoption of the construction notification referred to in art. 29 par. 1 point 1a of the Act of 7 July 1994. -Building law, from which the competent authority has not objected to the |
-1 PLN for each m 2 non-residential usable area -not more than 539 zł |
acceptance of a declaration concerning a building destroyed or damaged due to the activity of the mining or natural disaster |
|
|
|
9b. Adoption of a notification concerning the construction of the networks referred to in art. 29 par. 1 point 19a of the Act of 7 July 1994. -Building law: |
|
|
|
|
|
1) with a length of more than 1 kilometre, |
$2143 |
|
|
|
|
2) with a length of up to 1 kilometre -from which the competent authority has not objected |
$105 |
|
|
|
|
9c. Adoption of the rebuilding notification referred to in Article 29 par. 2 item 1b of the Act of 7 July 1994. -Building law, from which the competent authority has not objected to the |
50% of the rate specified in paragraph 9a |
acceptance of a declaration concerning a building destroyed or damaged due to the activity of the mining or natural disaster |
|
|
|
9d. Adoption of a notification of completion of construction concerning: |
|
the adoption of a notice concerning the completion of a construction site destroyed or damaged by the activity caused by the mining or natural disaster |
|
|
|
1) craft workshops, vehicle service stations, car washes, garages for up to and including five posts, building blocks, parking spaces and parking lots, and storage facilities that are warehouses, refrigerators, hangers and wisters. intended for the pursuit of economic activities other than agricultural and forestry |
25% of the rate referred to in Part III (1). 9 pt. 1 lit. a |
|
|
|
|
2. component, parking and parking facilities and storage facilities which are warehouses, refrigerators, hangars and wine-houses serving economic purposes on the holding |
25% of the rate referred to in Part III (1). 9 pt. 1 lit. b |
|
|
|
|
3) railway buildings, such as: at-stations, traction substations, locomotives, railcars, crossing guards and car wash-rolling stock |
25% of the rate referred to in Part III (1). 9 pt. 1 lit. c |
|
|
|
|
4) fish ponds -from which the competent authority has not objected |
25% of the rate referred to in Part III (1). 9 pt. 1 lit. e |
|
|
|
|
10. Approval of a construction project |
$47 |
|
|
|
|
11. Transfer of a decision on the construction permit or decision to permit the resumption of works for another entity |
$90 |
|
|
|
|
11a. The decision to transfer to another party the rights and obligations arising from the declaration concerning construction works referred to in art. 29 par. 1 points 1a and 19a and paragraph. 2 item 1b of the Act of 7 July 1994. -Building law, from which the competent authority has not objected to the |
$90 |
|
|
|
|
12. (repealed) |
|
|
|
|
|
13. Adoption of the required environmental protection provisions of the installation declaration, from which the emission does not require a permit, which is likely to have a negative impact on the environment |
$120 |
|
|
|
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14. Required environmental regulations: |
|
|
|
|
|
1) approve the safety report |
$1069 |
|
|
|
|
2) approval of changes to the safety report |
$214 |
|
|
|
|
15. Confirmation of acceptance of the registration declaration in excise duty |
$170 |
|
|
|
|
16. Confirmation of registration of the taxable person of the goods and services as a taxable person of active VAT or VAT taxable person |
$170 |
|
|
|
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17. Consent by the tax authority on the basis of tax law provisions |
$10 |
|
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18. (repealed) |
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|
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|
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19. Making an entry in the Register of Animals |
$26 |
|
|
|
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20. Coating the issue of the permit (licence, concession) |
$98 |
|
|
|
|
21. Extension of the term of validity or amendment of the conditions of the vow to issue the permit (licence, concession) |
$44 |
|
|
|
|
22. Issue of a duplicate permit (licences, concessions) or vows to issue a permit (licence, concession) |
$24 |
|
|
|
|
23. (repealed) |
|
|
|
|
|
23a. Issue of information on the granting of the tax identification number to the entity, whose tax identification number is requested |
$21 |
|
|
|
|
24. Duplicate edition of military booklet |
$28 |
|
|
|
|
25. (repealed) |
|
|
|
|
|
26. Decision on the acquisition of Polish citizenship |
$219 |
|
|
|
|
27. Decision determining the possession or loss of Polish citizenship |
$58 |
|
|
|
|
28. Making an entry for a foreigner's invitation to stay in the Republic of Poland for the registration of invitations |
$27 |
|
|
|
|
29. Making a representation of a foreign entrepreneur's representation in the register of representation of foreign entrepreneurs |
$1000 |
|
|
|
|
30. Decision on the entry of the fishing vessel in the register of fishing vessels |
$200 |
|
|
|
|
31. Decision on the amendment of the entry in the register of fishing vessels |
$100 |
|
|
|
|
32. (repealed) |
|
|
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|
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33. (repealed) |
|
|
|
|
|
34. Making an entry in the Register of Insurance Agents |
$110 |
|
|
|
|
35. Modification of an entry in the register of insurance agents: |
|
changing an entry in the register of insurance agents covering: |
|
|
|
1) if the change occurs at the request of the insurance undertaking in connection with the conclusion of an agency contract with the insurance agent, which has been entered in the register at the prior request of another insurance undertaking |
$110 |
1) forenames and surname, PESEL number or, when this has not been given, passport number, identity card or other document confirming the identity, address of residence, tax identification number (NIP), number in the register of entrepreneurs, company the trader under which the economic activity, head office and address is carried out, in the case of an insurance agent who is a natural person |
|
|
|
2) other changes |
$55 |
|
|
|
|
|
|
2) the name of the entity or company, the registered office and address, the 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 |
|
|
|
|
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3) forenames and surname, PESEL number or, when this has not been given, passport number, identity card or other document confirming the identity, address of residence-in the case of natural persons, by the assistance of which the insurance agent performs Agency tasks |
|
|
|
|
|
4) the number of the policy confirming the conclusion of the contract of compulsory insurance of civil liability, the date of application of the insurance contract and the name of the insurance undertaking with which the contract was concluded-in the case of an insurance agent acting for more than one insurance company in the scope of the same insurance department, as set out in the Annex to the Act of 11 September 2015. about insurance and reinsurance activities (Dz. U. Entry 1844) |
|
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|
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5) removal of the insurance agent at the request of the insurance undertaking |
|
|
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36. Making an entry in a register of regulated activities: |
|
1) making an entry in the register of entities carrying out employment agencies |
|
|
|
1) the entity performing the activity on the basis of road traffic regulations |
$412 |
2) making an entry in the register of activities of the regulated entity producing the registration plates |
|
|
|
2) the entity performing the activity in the scope of: |
|
|
|
| (a) a product of ethyl alcohol |
$11,610 |
|
||
| (b) the product of ethyl alcohol, where the trader declares an annual production volume of up to 10 000 litres 100% alcohol |
$1005 |
|
||
| (c) purification of ethyl alcohol |
$11,610 |
|
||
| (d) denaturation of ethyl alcohol |
$11,610 |
|
||
| (e) dehydration of ethyl alcohol |
$11,610 |
|
||
| where the content of the alert is more than one type of activity, the tax charge shall be levied on each of them. |
|
|
||
| 3) an entity performing the manufacture of tobacco products |
$11,610 |
|
||
| 4) the entity performing the activity in the scope of: |
|
|
||
| (a) the manufacture of spirit drinks |
$11,610 |
|
||
| (b) spilt of spirit drinks |
$11,610 |
|
||
| (c) the product or spillage of spirit drinks, where the trader declares an annual production volume of up to 10 000 litres 100% alcohol |
$1005 |
|
||
| where the content of the alert is more than one type of activity, the tax charge shall be levied on each of them. |
|
|
||
| (5) the operator of the cantonous activity |
$1087 |
|
||
|
|
6) an entity performing an economic activity on the basis of tourist services regulations in the area of organizing tourist events and mediating on behalf of clients in concluding tourist services agreements |
$514 |
|
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|
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7) (repealed) |
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8) the entity performing the activity on the basis of the provisions on plant protection products in the scope of: |
|
|
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|
|
(a) the placing of plant protection products on the market or the presentation of such measures |
$1135 |
|
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|
|
(b) confirmation of the technical efficiency of equipment intended for the use of plant protection products |
$220 |
|
|
|
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(c) conducting training in plant protection products |
$616 |
|
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|
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9) of the entity performing the activity under the Act-Postal law |
$412 |
|
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|
|
9a) of the entity performing the activity on the basis of the Act on the maintenance of cleanliness and order in the municipalities |
$50 |
|
|
|
|
(10) an entity engaged in an economic activity not mentioned in this paragraph |
$616 |
|
|
|
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36a. Making an entry in the register of non-business entities within the meaning of the provisions on freedom of business activity, entity performing the activity on the basis of regulations on plant protection products in the scope of: |
|
|
|
|
|
1. confirmation of the technical efficiency of equipment intended for the use of plant protection products |
$220 |
|
|
|
|
2) conducting training in plant protection products |
$616 |
|
|
|
|
36b. Decision on the authorisation to carry out the performance tests of the plant protection product |
$5,000 |
|
|
|
|
36c. Changing the scope of the authorisation to carry out the performance tests of plant protection products |
$1000 |
|
|
|
|
36d. Decision on authorisation to draw up an assessment or comments within the meaning of the provisions on plant protection products |
$1000 |
|
|
|
|
36e. Changing the scope of an authorisation to draw up an assessment or comments within the meaning of the provisions on plant protection products |
$500 |
|
|
|
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(37) Modification of an entry in the Register of regulated activities, if: |
|
amendment of the entry in the register of operators of employment agencies |
|
|
|
1) refers to the extension of the scope of activities |
50% of the rates specified on the alert |
|
|
|
|
2) the content of the change of the alert referred to in paragraph. 36 points 2 or 4, there is another type of activity |
100% of the rates specified on the alert |
|
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38. (repealed) |
|
|
|
|
|
39. Conformity on the rearing and keeping of animals which are not animals of the farm for the purposes of the settlement or export of live animals |
$105 |
|
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|
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40. (repealed) |
|
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|
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41. Approval of a programme of training of persons carrying out certain activities in the movement of the mining plant-from each programme |
$105 |
|
|
|
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42. Approval of traffic plans: |
|
|
|
|
|
1) underground mining plants |
$1005 |
|
|
|
|
2) explorers of mining plants or mining plants excavating drilling holes |
$805 |
|
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|
|
3. other establishments |
$505 |
|
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(43) Granting of powers of the Advocates to the Mining Movement: |
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|
|
|
|
1) a legal person |
$1005 |
|
|
|
|
2) a natural person |
$505 |
|
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44. (repealed) |
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45. The decision on the environmental conditions of consent to the implementation of the project |
$205 |
|
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|
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46. Moving a decision on the environmental conditions of consent to the realization of a project for another person |
$105 |
|
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|
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47. Decision approving the instructions for the operation of the landfill site |
$505 |
|
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|
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48. (repealed) |
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48a. Consent to undertake the holdout activity of the holder of the waste |
$100 |
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48b. Consent to resume the use of the landfill site |
$100 |
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|
|
48c. Consent to the extraction of waste: |
|
|
|
|
|
1) from a closed landfill of waste without instructions for carrying out a landfill site |
|
|
|
|
|
2) from waste rollers |
$500 |
|
|
|
|
48d. Consent to the closure of the landfill site or its divisional section |
$500 |
|
|
|
|
48e. The decision to transfer the rights and obligations arising from the decision on the landfill site to the entity involved in the take-over of the landfill site |
$259 |
|
|
|
|
49. Decision on the recognition of a construction product as a regional construction product |
$155 |
|
|
|
|
50. Providing the property valuer by the chief of the tax office of information containing the property values-from each property |
$5 |
the provision of information in connection with the valuation carried out by the asset valuer at the request of the public administration |
|
|
|
51. Issue of the discharge or the inscribe from the study or zoning plan: |
|
|
|
|
|
1) from the discharge: |
|
|
|
|
|
(a) to 5 pages |
$10 |
|
|
|
|
(b) above 5 pages |
$50 |
|
|
|
|
2) from the inscribe: |
|
|
|
|
|
(a) for each of the full or commenced parts of the A4-format page |
$20 |
|
|
|
|
(b) not more than |
$200 |
|
|
|
|
52. Decision on the exemption from the obligation to dispose of the waste and the cargo residues before leaving the port |
$100 |
|
|
|
|
52a. Decision on the creation of a pooled quota |
$500 |
|
|
|
|
52b. Change of the decision on the creation of a collective quota |
$200 |
|
|
|
|
52c. Decision to grant additional capacity |
$45 |
|
|
|
|
53. A decision other than that referred to in this Annex, to which the provisions of the Code of Administrative Procedure apply |
$10 |
1) decision of the dead or issued in appeal proceedings or in special mode |
|
|
|
|
|
2) decision on the grant of the housing allowance |
|
|
|
|
|
2a) a decision on the granting of an energy allowance within the meaning of the provisions of the Act of 10 April 1997. -Energy law (Dz. U. 2012 r. items 1059, with late. zm.) |
|
|
|
|
|
3) the decision on the grant of the task in the agricultural field |
|
|
|
|
|
4) a decision issued by the President of the Office of Electronic Communications in the framework of the implementation of his telecommunication tasks |
|
|
|
|
|
5) a decision on the complaint of an air passenger on the violation by the air carrier of the provisions of Regulation No 261 /2004/EC of 11 February 2004. laying down common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights, repealing Regulation (EEC) No 295/91 (OJ L 29, 29.5.2002, p. Urz. EU L 46, 17.02.2004, s. 1, from late. zm.) |
|
|
|
|
|
(6) decision to grant a refund of the excise duty included in the price of diesel used for agricultural production |
|
|
|
|
|
7) a decision exempting from the obligation to obtain a permit for the passage of a non-performing vehicle, carrying out a passage in the framework of humanitarian or medical assistance |
|
| II. |
Issue of the certificate |
|
|
|
|
|
1. The certificates, including copies of documents, issued by the managers of civil status offices and the state archives: |
|
1) a copy issued from the act of civil status, concerning Polish nationals residing outside the borders of the Republic of Poland, intended solely for the needs of Polish diplomatic representations or consular offices |
|
| 1) a certificate stating that a marriage can be concluded under Polish law |
$38 |
|
||
| 2) certificate of civil status |
$38 |
|
||
| 3) certificate of the stated or not included in the register of marital status of data concerning the indicated person |
$24 |
2) reduced copies issued in cases of documents stating the identity and issued in the cases of the Large Family Card; this exemption shall also be granted to foreigners who have been granted a permit to settle or have been granted refugee status in The Republic of Poland and the citizens of those foreign states with whom the Republic of Poland has concluded appropriate agreements |
|
|
| 4) a certificate of the non-possession of the general ledger |
$24 |
|
||
| 5) a copy of the complete act of civil status |
$33 |
|
||
| 6) a copy of the complete act of civil status issued after the transcription |
$50 |
|
||
| 7) a copy of the complete act of civil status issued after the registration of the birth or death which occurred outside the borders of the Republic of Poland and were not registered there or registration of birth, the conclusion of marriage or death, which occurred outside the borders of the Republic of Poland, if in the country of birth, marriage or death is not carried out registration of a civil status |
$39 |
|
||
| 3) write-downed copies in the cases of passport documents |
|
|||
| 4) write-downed copies of the person to whom the act concerns, after the cancellation of the additional mention attached to the wrong act of civil status |
|
|||
| 8) a copy of the complete act of civil status issued after the reproduction of the contents of a foreign document |
$39 |
5) a certificate of accepted sacraments |
|
|
|
|
6) attestation confirming the recognition of paternity |
|
||
| 9) a copy of the complete act of civil status issued after the restoration of the contents of the act of civil status in the event of the disappearance or destruction of the civil status book |
$39 |
(7) a certificate stating that there are no circumstances excluding the conclusion of a marriage |
|
|
| 10) a copy of the complete act of civil status issued as a result of rectification or replenishing made on request |
$39 |
|
|
|
| 11) a copy of the complete act of civil status issued as a result of the transfer to the civil status register of the entry from the records of the marital status conducted before 1 January 1946. |
$39 |
|
|
|
| 12) write-off of the civil status act |
$22 |
|
|
|
|
|
2. Full copy of processed personal data from residents 'registers, foreigners' residence registers, the PESEL register and the Register of Personal Evidence |
$17 |
|
|
|
|
3. A certificate issued by the military commander of the repleadings, stating that the military service is held by persons who are continuously resident abroad. |
$46 |
|
|
|
|
4. Certificate of conformity of duplicate, copy, discharge, discharge or copy, made by the authorities of governmental or self-government administration or state archives, from each full or started strous |
$5 |
the attestation of the conformity of the copy, the copy or the statement of the power of attorney which is not the subject of the tax charge or of the exemption from the tax |
|
|
|
5. Document Legalization |
$26 |
|
|
|
|
6. The Apostille edition, referred to in the Convention abolishing the requirement for the legalization of foreign official documents, drawn up in The Hague on 5 October 1961. (Dz. U. of 2005 No. 112, item. 938) |
$60 |
|
|
|
|
7. Certification of the signature of the signature |
$9 |
|
|
|
|
8. Certificate of non-payment in taxes or stating the status of arrears-from each copy |
$21 |
|
|
|
|
9. Certificate for means of transport intended for the carriage of fast-moving food products |
$132 |
|
|
|
|
10. Certificate: |
|
|
|
|
|
1. phytosanitary for plants, plant products or objects derived from the territory of the Republic of Poland to third countries |
$20 |
|
|
|
|
2) (repealed) |
|
|
|
|
|
11. (repealed) |
|
|
|
|
|
12. Registration card of a pneumatic weapon or a weapon devoid of permanent features |
$82 |
Registration card issued to the school |
|
|
|
13. European Card of the Pal Broni |
$105 |
|
|
|
|
14. A certificate stating that the construction works and technical equipment intended to perform a particular economic activity meet the requirements of the environmental regulations |
$105 |
|
|
|
|
(15) A certificate stating that there has been no overshoot of harmful air and water contaminants in the area where the design of the organic farm is located. |
$105 |
|
|
|
|
16. (repealed) |
|
|
|
|
|
17. A certificate confirming the granting of the tax identification number to the entity that uses it |
$21 |
|
|
|
|
(18) Certificate confirming the identification of a specific entity for intra-Community transactions in the territory of a Member State other than the territory of the country |
$20 |
|
|
|
|
19. A certificate confirming that the taxpayer is registered as a VAT taxable person active or released |
$21 |
|
|
|
|
20. A certificate stating that the taxpayer is a registered excise tax taxable person |
$21 |
|
|
|
|
21. Other certificates |
$17 |
(1) a certificate of public interest |
|
|
|
|
|
2) a certificate issued in connection with the application for the issue of an authorisation authorizing to cross the border, provided for in international agreements on the facilitation of small border traffic, for official purposes or in connection with the execution of official or social activities |
|
|
|
|
|
3) attestations in the cases of the search for persons missing in the time of war or in connection with these activities |
|
|
|
|
|
4) a certificate on the exhumation, carriage and bringing of corpses or remains of human remains |
|
|
|
|
|
5) a certificate on the construction or reconstruction of construction works destroyed or damaged by activity caused by the movement of mining or natural disasters |
|
|
|
|
|
6) a certificate of relief for persons affected by natural disasters or random accidents |
|
|
|
|
|
7) a certificate concerning the merging and conversion of land, land communities, municipal and municipal property, land service, land delimitation, sale and lease of agricultural property of the State Treasury, collation of property agricultural holdings, the protection of agricultural and forestry land, the melioration of agricultural land and the implementation of the provisions on agricultural reform and the settlement of agricultural land |
|
|
|
|
|
8) certificate issued on the basis of the farm animal husbandry regulations |
|
|
|
|
|
9) confirmation of submission of applications and other documents filed in individual cases from the scope of public administration |
|
|
|
|
|
10) attestation of the transmission of statistical identification number |
|
|
|
|
|
(11) a certificate of the size of the agricultural area of the agricultural holding, issued by the authorities of the municipalities competent to collect the agricultural tax |
|
|
|
|
|
(12) the certificate necessary to justify a request for assistance from the European Union's shares |
|
|
|
|
|
(13) a certificate for the consignment of potatoes, certifying that the potatoes come from a place of production recognised as free from mushroom Synchytrium endobioticum |
|
|
|
|
|
(14) attestative attestative that no occurrence of potato tubers in the batch of potato tubers Clavibacter michiganensis ssp. sepedonicus |
|
|
|
|
|
15) attestation confirming that, in relation to a foreigner, there is a presumption that he is a victim of trafficking in human beings |
|
|
|
|
|
16) other certificates issued in the cases of the Large Family Charter |
|
| III. |
Issue of authorisation (licences, concessions) |
|
|
|
|
|
1. Permit to enter into marriage, referred to in art. 4 of the family and caring code |
$39 |
|
|
|
|
2. A permit for temporary residence, excluding an authorisation granted on the basis of an art. 181 par. 1 of the Act of 12 December 2013. o foreigners (Dz. U. Entry 1650 and of 2014 items 463 and 1004) |
$340 |
1. the authorisation referred to in Article 176 of the Act of 12 December 2013. o foreigners |
|
|
|
2) a permit granted to a foreigner using temporary protection |
|
||
|
|
2a. The authorisation referred to in Article 2 181 par. 1 of the Act of 12 December 2013. o foreigners, issued on the basis of: |
|
|
|
| 1. points 1 and 3 |
$85 |
|
|
|
| 2. point 2 |
$340 |
|
|
|
|
|
2b. The permit referred to in Article 114 par. 1 and Art. 127 of the Act of 12 December 2013. o foreigners |
$440 |
|
|
|
|
3. Permanent residence permit |
$640 |
the authorisation granted: |
|
|
|
|
1) the member of the immediate family repatriate |
|
|
|
|
|
2) a foreigner who has been granted asylum |
|
|
|
|
4. Permit to stay a long-term resident of the European Union |
$640 |
|
|
|
|
5. (repealed) |
|
|
|
|
|
6. Wiza issued by the commandant of the Border Guard: |
|
1) a visa for a family member of a citizen of a Member State of the European Union, a Member State of the European Free Trade Agreement (EFTA)-a party to the agreement on the European Economic Area or the Swiss Confederation, which to it Attaching or staying with |
|
| 1) for a child aged between 6 and 12 years |
Equivalent to 35 euro * ) |
|
||
| 2) in other cases |
Equivalent to 60 Euro * ) * ) the conversion of the euro equivalent to gold shall be made at the euro reference rate announced by the European Central Bank on the last working day preceding the day of application for a visa |
|
||
| 2) a visa for a foreigner using temporary protection |
|
|||
| 3) a visa for a foreigner under 6 years of age |
|
|||
| 4) a visa for students of schools, students, postgraduate students and accompanying teachers who travel for the purpose of studying, studying or training |
|
|||
| 5) a visa for scientists arriving to conduct scientific research |
|
|||
| 6) a visa for representatives of non-commercial organisations aged up to 25 years participating in seminars, conferences, sports, cultural and educational events organised by non-profit organizations |
|
|||
|
|
7. Extension of the visa: |
|
extension of the Schengen visa in the cases referred to in art. 33 (1) 1 Regulation of the European Parliament and of the Council (EC) No 810/2009 of 13 July 2009 establishing a Community Code on Visas (Visa Code) (Dz. Urz. EU L 243 of 15.09.2009, p. 1, from late. zm.) |
|
|
|
1) Schengen |
Equivalent to 30 euro * ) |
|
|
|
|
2. national |
$406 * ) the conversion of the euro equivalent to gold shall be made at the euro reference rate announced by the European Central Bank on the last working day preceding the date of application for the extension of the visa |
|
|
|
|
8. Permit issued on the acquisition by the foreigner of the property or the right of perpetual usualment, either for the acquisition or acquisition by the foreigner of the shares or shares in a commercial company with its registered office in the territory of the Republic of Poland, and for each another legal action concerning the shares or shares, if in their result a commercial company, being the owner or perpetrator of a property in the territory of the Republic of Poland, will become a company controlled by a foreigner or foreigners and for the acquisition or acquisition by a foreigner of shares or shares in the company commercial domiciled in the territory of the Republic of Poland, which is the owner or perpetrable user of real estate in the territory of the Republic of Poland, if the company is a controlled company, and the shares or shares acquire or covers a foreigner who is not a shareholder or a shareholder of a company |
$1570 |
|
|
|
|
9. Permit issued on the basis of the provisions of construction law: |
|
1) permit for the construction or repair of construction works destroyed or damaged by the activity caused by the movement of the mining plant or natural disasters 2. permit for the construction of buildings dedicated to scientific, social and cultural purposes 3) permission for the renovation of the building objects entered in the register of monuments |
|
|
|
1) for the construction of a construction site and construction equipment related to the construction site: |
|
|
|
|
|
(a) a building intended to carry out economic activities other than agricultural and forestry: |
|
|
|
|
|
-for each m 2 usable area |
$1 |
|
|
|
|
-no more than |
$539 |
|
|
|
|
(b) a building serving economic purposes on an agricultural holding |
$14 |
|
|
|
|
(c) other building |
$48 |
|
|
|
|
(d) wells and equipment for the disposal of solid and sewage systems |
$20 |
|
|
|
|
(e) builders linked to agricultural production |
$112 |
|
|
|
|
(f) water, sewage, electricity, telecommunications, gas, thermal and road networks, with the exception of access roads, to buildings and downhill roads, subject to lithium. h |
$2143 |
|
|
|
|
(g) water, sewerage, electricity, telecommunication, gas, thermal and road networks up to 1 kilometre |
$105 |
|
|
|
|
(h) other structures |
$155 |
|
|
|
|
(i) construction equipment related to the construction site |
$91 |
|
|
|
|
When issuing a permit to build a building with a mixed function, the residential space of that building shall not be included in the calculation of the tax fee. In the case of a construction permit covering more than one construction site referred to in this paragraph, the tax charge shall be collected from each facility separately. |
|
|
|
|
|
2) for the reconstruction or renovation of a construction object and for the resumption of construction works |
50% of the rates referred to in point 1 |
|
|
|
|
10. Permit to use the building object |
25% of the rates specified in the paragraph. 9 point 1 |
permission to use: |
|
| 1) issued as a result of the application of the contributions on the construction or conversion of construction works destroyed or damaged by the activity caused by the movement of mining or natural disasters |
|
|||
|
|
2. buildings intended for scientific, social and cultural purposes |
|
||
|
|
11. Permit for the demolition of the building object |
$36 |
|
|
|
|
12. Permit for Weapons (Certificate of Weapons) awarded: |
|
Weapons permit: 1) obtained by the soldiers in the form of the distinction provided by the regulations on military discipline 2) issue of school |
|
|
|
1) a natural person |
$242 |
|
|
|
|
2) a legal person or an organizational unit without legal personality |
$1193 |
|
|
|
|
13. Licences and authorisations issued on the basis of traffic regulations, subject to the paragraph. 13a: |
|
|
|
|
|
1) for doing business |
$433 |
|
|
|
|
2) other |
$48 |
|
|
|
|
13a. Permit to place the vehicle in the final batch of production |
$1537 |
|
|
|
|
14. Permit to create a cooperative bank |
0,1% of the equity fund |
|
|
|
|
15. Permission to create a bank in the form of a joint-stock company |
0,1% of share capital |
|
|
|
|
16. Permit to create a bank abroad with Polish capital or the participation of Polish capital |
$12,750 |
|
|
|
|
17. Permit to open on the territory of the Republic of Poland a branch of a foreign bank, extension of the term of validity or amendment of the terms of |
$12,750 |
|
|
|
|
18. Permit to open on the territory of the Republic of Poland the representation of a foreign bank, extension of the term of validity or amendment of conditions of the permit issued |
$6713 |
|
|
|
|
19. Permit to perform the insurance business and change of the permit issued |
$12,750 |
|
|
|
|
20. Permit to be created by a foreign foundation in the territory of the Republic of Poland representative |
$855 |
|
|
|
|
21. Licence licence issued: |
|
|
|
|
|
1. on a fishing vessel with a length of less than or equal to 10 m |
$596 |
|
|
|
|
2. per fishing vessel with a total length of more than 10 m |
$1186 |
|
|
|
|
21a. Modification of a fishing licence due to an increase in the fishing capacity of a fishing vessel or a change in the fishing gear given in the licence: |
|
|
|
|
|
1. on a fishing vessel with a length of less than or equal to 10 m |
$298 |
|
|
|
|
2. per fishing vessel with a total length of more than 10 m |
$593 |
|
|
|
|
22. The permit for the exercise of recreational fishing shall be issued: |
|
|
|
|
|
1. for a period of one month: |
|
|
|
|
|
(a) the organiser of a sporting competition for fishing from the shore or from the vessel |
$500 |
|
|
|
|
(b) the vessel's vessel owner to fish from his vessel |
$100 |
|
|
|
|
2. for a further period of 12 months for the vessel's vessel owner to fish from his vessel |
$3,000 |
|
|
|
|
23. Authorisation or authorisation of: |
|
|
|
|
|
(1) fishing for marine organisms for the purposes of scientific research or development, or for training, in the area of maritime fisheries |
$15 |
|
|
|
|
2. keeping of seagoing organisms |
$419 |
|
|
|
|
3) conduct of the restocking |
$15 |
|
|
|
|
(4) the introduction of a foreign species or the transfer of a species not present in the local |
$400 |
|
|
|
|
23a. Special fishing permit |
$100 |
|
|
|
|
23b. Modification of a special fishing permit |
$50 |
|
|
|
|
24. Water-and-fleddable permit |
$217 |
|
|
|
|
25. Permit issued on the basis of the provisions on the prevention of pollution of the sea by ships: |
|
|
|
|
|
1) to remove to the sea a charade from the dredging of the sea bed |
$117 |
|
|
|
|
2) for flooding in the sea of waste or other substances |
$229 |
|
|
|
|
26. Permits issued on the basis of the provisions of geological and mining law, allowing products to be used in mining plants: |
|
|
|
|
|
1. concerning the clearance of the mining elements of the shaft-extracts: |
|
|
|
|
|
(a) pull-out machines, free-running lifts, signalling devices and high-speed communications |
$654 |
|
|
|
|
(b) pulleys, rope pulleys, suspension rope suspensions, guiding and reflexes, suspension of load-bearing vessels or isolated assemblies of the elements listed in this paragraph |
$221 |
|
|
|
|
2. concerning the clearance of operational (mining) heads together with control systems, excluding submarine heads, used in mining plants extracting mine openings |
$438 |
|
|
|
|
3. concerning the approval of products used in the exposition of underground mining plants: |
|
|
|
|
|
(a) vehicles for the transport of persons and special wagons and combustion vehicles for the transport of persons or machines and electrical equipment and apparatus, for a voltage exceeding 1 kV a.c. or above 1,5 kV d.c. or systems communication, security and alerting and integrated systems for the control of extractive and forward complexes and from the release of equipment for the mechanical manufacture and loading of explosives and vehicles and vehicles for the transport of, or Storage of arrow |
$654 |
|
|
|
|
(b) cableways, suspended queues, spar queues and their sub-assemblies |
$438 |
|
|
|
|
(c) conveyor belts |
$221 |
|
|
|
|
27. (repealed) |
|
|
|
|
|
28. Permit to the placing on the market of a fertilizer or other plant-growing agent |
$705 |
|
|
|
|
29. Permit issued on the basis of anti-drug law: |
|
|
|
|
|
1. for the cultivation of poppy seeds or hemp hemp |
$10 |
|
|
|
|
2) on the purchase of poppies under contract of cultivation contract or buying of fibrous hemp on the basis of a cultivation contract or a contract of sale |
$125 |
|
|
|
|
30. Export permission for the border of the monument: |
|
an export licence fixed by a permanent monument abroad in the case of: |
|
|
|
(1) for temporary export |
$44 |
1) replacement or donation of museums and other monuments located in the possession of state and local museums and other cultural institutions, as well as museums run by research institutes, scientific institutes of the Polish Academy of Sciences and Public schools |
|
|
|
(2) for permanent export |
$100 |
|
|
|
|
|
|
2) the return of monuments lost as a result of a crime or unlawfully exported from the territory of a Member State of the European Union, the Swiss Confederation and the Member States of the European Free Trade Agreement (EFTA)-parties the Agreement on the European Economic Area |
|
|
|
|
|
3) return of monuments lost as a result of a crime or unlawfully exported from the territory of a country not a member of the European Union, the Swiss Confederation and the Member States of the European Free Trade Agreement (EFTA)- the parties to the agreement on the European Economic Area, if the return of these monuments is due to international agreements ratified by the Republic of Poland |
|
|
|
31. Individual foreign exchange permit |
$113 |
|
|
|
|
32. Radio permits issued in connection with the performance of activities consisting in the provision of telecommunications services, provision of telecommunication networks or accompanying facilities |
1939 PLN |
|
|
|
|
33. Permit to perform brokerage activities in the field of insurance or reinsurance |
$1087 |
|
|
|
|
34. Concession for the pursuit of economic activities in the field of trade with the foreign fuel and energy |
$4244 |
|
|
|
|
35. Permit for activities related to exposure to ionizing radiation, issued on the basis of the provisions of atomic law: |
|
|
|
|
|
1) for the storage of nuclear materials, sources and radioactive waste and spent nuclear fuel, including their transport for their own use or for use in an organisational unit of radioactive sources, nuclear materials, equipment containing radioactive sources or ionising radiation, and the intended administration of radioactive substances to humans and animals for medical or veterinary diagnostic, medical or scientific purposes, or to start the employees in which to apply sources ionizing radiation, including X-ray workers |
$209 |
|
|
|
|
2. for use outside the unit (in the field) of radioactive sources and nuclear materials and equipment containing radioactive sources or producing ionizing radiation, or for the marketing of nuclear materials, radioactive sources and/or equipment containing radioactive sources and for the transport of nuclear material, sources and radioactive waste and spent fuel (except for personal use as referred to in point (1)) and for the installation and maintenance of nuclear fuel equipment containing radioactive sources and starting Ionizing radiation equipment |
$514 |
|
|
|
|
3. for the manufacture, processing of nuclear materials, sources and radioactive waste, spent fuel, isotopic enrichment and the manufacture of radioactive sources, as well as the intended addition of radioactive substances in the production process of products of general use and medical devices, in vitro diagnostic medical devices, equipment for medical devices, medical devices for in vitro diagnostic and active diagnostic devices medical devices for implantation, on the marketing of such devices and for carriage on the territory of the Republic of Poland and the export from this territory of products of common use, medical devices, medical devices for in vitro diagnostics, equipment of medical devices, equipment for in vitro diagnostic medical devices, and active implantable medical devices for which radioactive substances have been added, and for construction, start-up, operation (trial or permanent) and for the closure or decommissioning of nuclear facilities, radioactive waste disposal sites, Spent fuel storage and storage sites |
$1023 |
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36. Consent and permits issued on the basis of regulations on microorganisms and genetically modified organisms: |
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the consent and authorisation issued to the scientific units referred to in Article 2 point 9 of the Act of 30 April 2010. on the principles of financing science (Dz. U. of 2014 items 1620 and from 2015 items 249) |
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1) consent to the closed use of genetically modified micro-organisms |
$3,666 |
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2) consent to the closed use of genetically modified organisms |
$3,666 |
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3) consent to the deliberate release of genetically modified organisms into the environment |
$3,666 |
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4) permission to place a GMO product on the market |
$3,666 |
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5) permission to operate a plant of genetic engineering |
$3,666 |
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37. Permit issued on the basis of the provisions on the protection of nature in the field of the transport through the border of the Republic of Poland of plants or animals, their parts and derived products subject to restrictions resulting from the provisions of Union law European |
$107 |
permit to transport through the border of the Republic of Poland plants and animals, issued botanical or zoological gardens |
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38. Permit to create a botanical garden, a zoo, or an animal rehabilitation centre |
$76 |
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39. Permit issued on the basis of the provisions of the Act on International shipments of waste: |
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1) on the marketing of waste from abroad, including multiple shipments of waste |
$1411 |
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2) for the marketing of waste with a foreign border covering a single shipment of waste |
$708 |
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3) from preliminary authorisations |
$2000 |
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40. Permit to introduce substances and energy into the environment issued on the basis of environmental regulations: |
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1) in connection with the conduct of business activities, subject to point 2 |
2011 zł |
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2) in connection with the economic activity carried out by entities carrying out manufacturing activities in agriculture, micro-entrepreneurs and small and medium-sized entrepreneurs |
$506 |
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3) other |
$506 |
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Tax on the issue of a permit for the introduction of gases and particulates into the air, issued as a result of carrying out a compensation procedure |
150% of the rate specified in points 1, 2 or 3 respectively |
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41. (repealed) |
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42. Permit to perform activities in the field of emptying of non-tidal tanks and transport of liquid uncleanness |
$107 |
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43. Permit for the acquisition, storage, use of explosives for civil uses or for the manufacture of explosives by means of in situ , for the purposes of activities governed by the provisions of the Act of 9 June 2011. -Geological and Mining Law. |
$505 |
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43a. (lost power) |
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43b. (lost power) |
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43c. Permit to: |
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(a) waste collection |
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(b) waste treatment |
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(c) waste collection and treatment |
$616 |
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44. Other than the authorisation (licence, concession) listed in this Annex: |
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1. permit issued on the basis of the farm animal husbandry regulations 2) permission for the exhumation, transportation and bringing of human corpses or their remains 3) permit for the merging and conversion of land, land communities, municipal and municipal property, land service, the delimitation of real estate, sale and lease of agricultural properties of the State Treasury, the order of ownership of the farms agricultural, protection of agricultural and forestry land, meliorisation of agricultural land and related to the implementation of the provisions on agricultural reform and settlement |
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1) for doing business |
$616 |
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2) other |
$82 |
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4) permit in respect of investment of budget units issued for applications submitted by surrogate investors |
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5. authorisation in matters falling within the jurisdiction of the customs authorities-issued at the request of the person crossing the state border and carried out in the course of customs control, carried out at the crossing of the border |
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6) permission to remove trees or shrubs |
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7) permission for nature protection activities, issued to environmental organisations and scientific bodies active in the field of nature conservation |
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8) permission to occupy a road lane for purposes not connected with construction, reconstruction, renovation, maintenance and protection of roads |
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9) permission to locate in the lane road construction works or equipment not related to the needs of road management or road traffic needs |
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10) authorisation of a non-maternal vehicle |
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11. permission to carry out scientific and research work or work on the creation of new varieties of arable crops, using quarantine organisms or plants, plant products or objects infested by those organisms or not satisfying special requirements, or whose introduction and movement is prohibited |
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12) permit for nature protection activities, issued to natural persons acting for the protection of nature in the scope of active species protection |
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13) permit issued to natural persons for the activities related to the burning and localised reduction of the population of animal species causing damage to the agricultural, forestry or fishing farm not covered by the State Treasury |
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14) (repealed) |
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45. In the case of an authorisation (licences, concessions) for several activities in a single decision-for each type of activity |
100% of the rate specified on the licence (licence, concession) |
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46. Extension of the term of validity or amendment of conditions of the issued permit (licences, concessions) if: |
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1) concerns the extension of the term of validity or extension of the scope |
50% of the rate specified on the licence (licence, concession) |
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2) the content of the change is another type of activity |
100% of the rate specified on the licence (licence, concession) |
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subject to paragraph. 17-19 |
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| IV. |
Document submission |
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Document stating the granting of a power of attorney or of a procurator and a copy thereof, a copy or a copy, from each relationship of power of attorney (prokury) |
$17 |
a document stating the granting of a power of attorney and a copy thereof, a copy or a copy of: 1) certified notarized or by the authorized body, authorizing the receipt of documents |
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2. in cases: |
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(a) criminal, criminal treasury and disciplinary action, and in cases of misconduct |
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(b) the civil service in which the payer is entitled to an exemption from court |
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3. if the power of attorney is granted to a spouse, preliminary, descendants or siblings |
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(4) if the principal is the entity referred to in Article 4 (4). 7 points 1-5 of the Act |
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5) if it concerns the signing of tax declarations made by means of electronic communication |
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6) if it concerns a general power of attorney within the meaning of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.) |
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[ 1] Annex as set out by the Article 14 of the Act of 10 September 2015. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 1649). The amendment came into force on 1 July 2016.
