Stamp duty refund

Regulations

• Law of 14 June 1960 Code of Administrative Procedure (i.e., Journal of Laws of 2021, item 735 as amended), Section IX (Fees and costs of proceedings);

• Act of 16 November 2006 on stamp duty (Journal of Laws of 2020, item 1546, as amended);

• Regulation of the Minister of Finance of 28 September 2007 on the payment of stamp duty (Journal of Laws of 2007, No. 187, item 1330).