Stamp duty refund

Detailed explanation

The obligation to pay stamp duty for the performance of a specific official act or the issuance of a permit arises when an application for its performance or issuance of a permit is submitted. That fee is therefore paid irrespective of whether the case is dealt with in accordance with the party's request.

This fee is paid to the local government tax authority, i.e., to the head of the commune or mayor or president of the city competent for the seat of the administrative body. If the application is submitted without paying the due stamp duty in advance, the administrative body calls for its payment (at the applicable rates), setting a deadline for this action not shorter than 7 and not longer than 14 days from the date of delivery of the request. Only after paying the appropriate stamp duty, the authority will proceed to the substantive consideration of the case.

If the administrative authority does not perform the act for which the fee was paid (for example, does not issue a certificate of the requested content or does not grant permission), the applicant (or their representative) has the opportunity to apply for its return. The request for reimbursement of the application should be in writing.

If the application for reimbursement of the fee is submitted to the administrative authority which examined the application for the act subject to stamp duty, that authority shall forward the application for further execution to the competent tax authority together with documents confirming the non-performance of the official act and the original or certified copy of the proof of payment of the relevant stamp duty. If, on the other hand, the application for reimbursement of stamp duty is submitted directly to the tax authority, the latter will call on the administrative authority that did not carry out the requested act to provide the above-mentioned documents.

Stamp duty shall not be refunded after five years from the end of the year in which the stamp duty was paid.