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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