Exemptions

Exemptions from payment of stamp duty are specified in Art. 7 of the Act of 16 November 2006 on Stamp Duty (Journal of Laws No. 226, item 1635 with later amendments). In particular persons who – while making a notification or filing a request for official activity to be undertaken or a request for issuing certificate or authorization (permit or licence) or submitting a document stating the granting of a proxy or its excerpt or copy – present a certificate on using welfare benefits due to poverty (Art. 7 point 5). Submitting a document of proxy granted for the benefit of a spouse, ascendant, descendant or siblings in the proceedings before the Inspector General for Personal Data Protection is not subject to stamp duty.