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2007 Changes in law on stamp duty

The governmental bill of law about changes in stamp duty law was submitted in the Parliament (Print no 1663, which was accepted with changes on 23. May 2007 by the Parliament in a first reading). One still does not know when the bill of law will come into the force and what final form it will have.

Stamps valid until the end of 2007

The bill of law restores possibility of payment of a stamp duty by stamps, which was eliminated by a binding regulation that is the act from 16 November 2006 on stamp duty (Journal of Law, No 225, point 1635). In accordance with the bill of law stamps can be used until the end of 2007.

The main purpose of regulation
The bill of law makes possibility for:

- individual persons and
- entrepreneurs

to use revenue duty stamps, which could not have been used because of too short time limit and of lack of return possibility.

The other important changes
The bill of law specified regulations regarding manner of payment of revenue duty by:

- implementing exception to the rule for giving payment documentation of revenue duty by the original confirmation of payment. The bill stipulates a possibility of submitting certified copy of payment of revenue duty by solicitor, attorney at law, patent attorney, tax advisor. The exception mentioned above in particular relates to documents confirming granting power of attorney, its extract or copy.
- implementing possibility of an additional payment to missing amount paying by stamps.

Kancelaria Prawna 90-060 Łódź, ul. Nawrot 4/1, tel./fax +48 /42/ 630 58 41, tel. +48 /42/ 632 51 44, kancelaria@b2blegal.pl
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