Stamp duty refund

Introduction

In accordance with the regulations, in individual cases in the field of public administration, stamp duty is subject to performing an official act on the basis of a notification or on request, issuing a certificate on application or issuing a permit. Therefore, in a situation where no official act has been performed for which stamp duty has been paid, the applicant may apply for reimbursement of this fee because they have not obtained a certificate in accordance with their request (for example, you paid the fee for granting a residence permit and your application was left unexamined, the voivode refused to initiate proceedings or refused to grant a permit).

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