TORUŃ
Transcription
TORUŃ
GUIDEBOOK FOR ENTREPRENEURS AND INVESTORS TORUŃ The Municipal Office in Toruń The Investor Assistance Office 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 84 09 fax: +48 56 611 85 16 e-mail: boi@um.torun.pl www.boi.torun.pl TABLE OF CONTENTS Introduction......................................................................................................................3 I WHY IS IT WORTH INVESTING IN TORUŃ?....................................................................5 1. Localization in the center of Poland.................................................................................................... 5 2. Big agglomeration of business entities.............................................................................................. 6 3. Employment market.................................................................................................................................. 7 4. Highly qualified human resources.....................................................................................................11 5. Local costs...................................................................................................................................................12 6. Investment incentives.............................................................................................................................12 7. Exemptions from tax on real estate for entrepreneurs in the city of Toruń........................14 IIThe business activity..............................................................................................23 1. Registration of the business activity .................................................................................................23 2. The Acts in place within the scope of business activity registration .............................26 III INSTITUTIONS SUPPORTING INVESTORS..................................................................28 1. The Investor Service Office ...................................................................................................................28 2. The Design Documentation Team ....................................................................................................29 3. The Toruń Loan Guarantee Fund Ltd. ...............................................................................................29 4. The Toruń Regional Development Agency JSC. ...........................................................................30 5. The Chamber of Commerce and Industry in Toruń......................................................................31 6. The Torun Business Center Lodge (hereinafter known as BCC) ..............................................33 IVACQUISITION OF REAL ESTATE....................................................................................35 1. The tender procedure of acquisition of real estate......................................................................35 2. The lease and hire of real estate which is the property of the Municipal Commune Toruń. .....................................................................................................................................37 VREALIZATION OF THE INVESTMENT...........................................................................40 1. The procedure to issue the documents necessary to obtain prior investments...............41 2. The decision of the environmental constraints ............................................................................45 3. Outline planning decision.....................................................................................................................46 4. Conveyance of the outline planning decision...............................................................................47 5. The decision on the site location of a public-purpose investment........................................48 6. The town planning opinion on the purpose of the property in „the Study of conditions and directions of spatial development of the city of Toruń” or in the prevailing local plan of spatial development.................................................................................49 7. A graphic and written extract from the local plan of spatial development or „the Study of the centre of conditions and directions of spatial development of the city of Toruń”........................................................................................................................................50 8. A certificate from the local plan of spatial development or „the Study of the centre of conditions and directions of spatial development of the city of Toruń”. ..........51 1 9. The decision authorising the building project..............................................................................52 10. The decision authorising the building project and issuing the building permit..............53 11. The decision changing the building permit...................................................................................54 12. Decision of conveyance of the building permit............................................................................56 13. Accepting an application for performing construction works without a necessary building permit.................................................................................................................57 14. A confirmation of the agreement of the planned change of the land management with the prevailing local plan of spatial development or „the Study of the centre of conditions and directions of spatial development of the city of Toruń”..............................................................................................................................................58 15. The procedure of accepting the application form for changing the purpose of the building object or its part..............................................................................................................59 16. The premises independence statement..........................................................................................60 17. Demolition permit decision..................................................................................................................61 18. Reporting demolition works for which a demolition permit is not required ....................62 19. The site record book registration........................................................................................................63 20. Issuing the decision authorising a road investment implementation..................................64 21. Notification of the planned term of construction works commencement ........................65 22. Notification of construction termination.........................................................................................66 23. Obtaining permission for usufruct of the building object........................................................67 24. Land Use Plan.............................................................................................................................................68 VIEU PROGRAMS FOR ENTERPRENEURS.......................................................................71 VII PERSPECTIVES OF GROWTH FOR TORUŃ..................................................................78 VIII INSTITUTIONS ISSUING OPINIONS, SETTLEMENTS, TECHNICAL CONDITIONS AND OTHER ......................................................................80 Publication date: 2013 2 Introduction The city of Toruń is one of the most recognizable and associated cities in Poland. The city owes its advantages to the long history, remaining historical monuments, distinct figures which influenced the creation of historical and modern city’s image, strategic localization, and also cooperation with twin towns abounding in mutual economic relations. Thanks to the attractive localization and municipality’s pro-investment politics, Toruń distinguishes itself among Polish cities with its high quality employment market, modern technical infrastructure and favorable investment climate. Toruń belongs to the fastest developing Polish cities. Systematic growth of the amount of investors, who have chosen Copernicus’ home town for the place of their activity, may contribute to it. Logistic centers of big partnerships and all-Polish trade headquarters are localized right here. Numerous projects supporting the entrepreneurship and innovation development and also facilitating modern technologies transfers are realized in the city. Business activity in Toruń is supported by special centers of modern technologies; inter alia, Toruń Technologic Park (TPT), where at the beginning of 2013 the Exea Data Center was opened, the first centre of data processing in Poland designed purposefully for cloud computing solutions. The growth of investors’ interest with Toruń is also encouraging by the creating within the city’s area of Special Economic Zone (SEZ) included in Pomorska SEZ, providing business activity on preferential conditions. Toruń is a city of entrepreneurial people. There are numerous institutions supporting entrepreneurship development, inter alia, Toruń Regional Development Agency, Chamber of Commerce and Industry in Toruń, Toruń Local Guarantee Found, Kuyavian-Pomeranian Loan Fund and Head Technical Organization. Full service of investors on each stage of an enterprise, beginning with the choice of localization to the completion of its realization, is provided by Service Bureau of Investor. It also runs an internet portal www.boi.torun.pl, easing the access to the essential planning and economic information. Toruń supports business activity on many surfaces, i.e. ., granting tax abatement, facilitating the access to the information concerning the localization of investment and implementing conveniences in official procedure. By virtue of its values, Toruń is open for the enterprises connected with service sector, culture, and tourism, as well as high-technology industry not burdensome for the environment. Thanks to the numerous municipal investments, economic enterprises and international contacts, Toruń is nowadays a modern and important centre, belonging to the fastest developing Polish cities. You are warmly invited to Toruń – an energetically developing and attractive for the localization of new investments place. A place, where “gothic within arm’s length” meets with innovativeness and entrepreneurship. 3 01 WHY IS IT WORTH INVESTING IN TORUŃ? 01 WHY IS IT WORTH INVESTING IN TORUŃ? 1. Localization in the center of Poland Source: own elaboration 5 Toruń is the second-largest city of Kujawsko-Pomorskie province situated in northcentral Poland. Optimal localization of the city on communication map of Poland is its value. Several main routes run through Toruń: motorway A1, national road No. 91, national road No. 10 (Szczecin – Bydgoszcz- Toruń - Warsaw), No. 15 Wrocław – Olsztyn and No. 80 Bydgoszcz-Toruń. The city is also an important railway transport junction because of having direct connections with cities like Warsaw, Katowice, Kraków, Poznań, Gdańsk and Wrocław. 2. Big agglomeration of business entities Toruń is a city of entrepreneurial people. From year to year the number of entrepreneurs has been growing. Over 24,000 business entities function in Toruń currently, whence over 15,500 are natural persons and over 400 entities with foreign capital. The number of business entities in Toruń for the end of the year 2012 according to Polish Classification of Activities section Mining and quarrying (section B) 22 Public administration and national defense (section O) 45 Generation and supplying with electricity, gas, water steam (section D) 48 Water supply, management of sewage and waste (section E) 73 Agriculture, forestry, hunting and fishing (section A) 133 Activity related to culture, entertainment and recreation (R section) 615 Accommodation and catering activity (section I) 715 Information and communication (section J) 754 Education (section P) 892 Activity related to administration services and support services (N section) 932 Financial and insurance activity (section K) 1140 Handling real estate market activity (section L) 1280 Remaining tertiary activity (sections S and T) 1605 Human health and social work activities (section Q) 1616 Transport and inventory management (section H) 1643 Manufacturing (section C) 2073 The building industry (section F) 2401 Professional, scientific and technical activity (section M) 2720 Trade, repair of motor vehicles, including motorcycles (section G) 5996 0 1000 2000 3000 4000 5000 6000 7000 Source: Central Statistical Office Taking into consideration branches, definitely the biggest share of business entities can be noticed in trade, repair of motor vehicles (section G according PCA 2007) – 5996 entities. Second-largest branch is professional, scientific and technical activity (section M) – 2720 entities. Slightly smaller group is constituted by entities belonging to branch of the building industry (section F) – 2401 business entities. Among city’s business entities the largest group constitutes microenterprises hiring up to 9 employees. According to Central Statistical Office’s data there are 23630 such entities. Far smaller group is constituted by entities hiring 10-49 people – 809 entities. At the end of the year 2012 220 entities hiring 50-249 people were registered in Toruń. Com- 6 panies hiring 250-999 people establish very slim group – 37 entities. The smallest group among all of them is constituted by enterprises hiring 1,000 and more people – 7 entities. 3. Employment market Unemployment rate in the country at the end of the year 2012 equated to 13,4%. Kujawsko-Pomorskie province reached the indicator of 17,9% and Toruń district – 19,1%. In Toruń unemployment rate equaled 9,5%. In 2012 difficult situation was prevailing on local, regional and all-Poland employment market. The quantity of unemployed in Torun increased near to 700 people. Within a year the unemployment rate in the city of Toruń boosted around 1,5 percentage point. The decrease of dismissal forecast took place because of the reasons concerning workplaces. 6 companies dismissed the total of 224 people. Unemployment rate in years 2009-2012 20 18 16,2 17,0 12,0 12,0 17,9 17,0 16 13,0 14 12 10 13,0 10,0 9,0 8,0 8,0 2009 2010 2011 8 6 4 Toruń Kujawsko-Pomorskie province 2012 Poland Source: Central Statistical Office At the end of 2012 year 8808 unemployed people were registered in Toruń. Women constituted 52% of the entire number of the jobless. 7 The number of inhabitats and the number of unemployed in Toruń in years 2010-2012 250 000 205 477 204 921 204 762* 200 000 150 000 100 000 50 000 7 481 8 808 7 380 0 2010 2011 the number of unemployed 2012 the number of inhabitats * as for 2012-30-09 Source : Central Statistical Office The structure of unemployed in Toruń in years 2010-2012 according to age 100% 90% 80% 10,7 12,1 13,6 23,1 21,3 20,1 19,8 20,8 21,5 29,5 30,8 29,9 16,9 15,0 15,0 70% 60% 50% 40% 30% 20% 10% 0% 2010 2011 18-24 25-34 35-44 2012 45-54 55 years and more Source : Central Statistical Office The largest amount of registered unemployed was concentrated in the age-group from 25 to 34 years old, whereas the smallest amount was observed in the age group of 55 years and older. In Toruń the largest decrease in group of unemployed was recorded in the group from age band 45-54 years old. 8 The structure of unemployed in Toruń in years 2010-2012 according to educational background 15,1 23,2 10,0 23,0 28,7 14,7 23,6 9,5 23,9 28,3 14,7 22,0 9,5 25,2 28,7 2012 2011 2010 0% 20% 40% 60% higher education post-secondary, secondary vocational basic vocational secondary-school and below 80% 100% secondary, general education Source : Central Statistical Office In Toruń major percentage of unemployed occurs within those with secondary-school and below education. The growth of number of unemployed with basic vocational education is noticeable. The structure of unemployed in Toruń in years 2010-2012 according to seniority 100% 90% 80% 10,5 10,0 10,0 5,1 5,4 5,8 15,1 13,5 13,5 17,8 18,4 18,8 14,1 15,7 15,5 20,9 22,2 22,5 16,4 14,7 14,0 70% 60% 50% 40% 30% 20% 10% 0% 2010 up to 1 year 2011 1-5 5-10 10-20 20-30 2012 30 years and more without seniority Source : Central Statistical Office Among all unemployed people, the seniotiry in the range 1-5 years (over 22%) and 10-20 years (over 18%) prevailed at the end of 2012 year. Systematic decrease of number of un- 9 employed with seniority up to 1 year and 20-30 years is noticeable. The least numerous group (over 5%) constituted unemployed with long-term work experience over 30 years of seniority. The structure of unemployed in Toruń in years 2010-2012 according to duration of remaining unemployed 100% 5,8 90% 8,7 13,4 10,9 15,5 80% 16,7 18,2 70% 19,9 23,0 60% 20,9 50% 20,7 40% 18,4 30% 41,8 20% 35,2 30,9 10% 0% 2010 2011 3 months and less 3-6 6-12 2012 12-24 over 24 months Source : Central Statistical Office At the end of 2012 year most unemployed remained without a job in duration of 3 months and less. Average monthly gross remuneration in Toruń in the business sector (in PLN) 3450 3400 3350 3300 3250 3200 3150 3100 3050 3000 3382,35 3393,68 2011 2012* 3139,25 2010 * as for 2012-30-09 Source : Central Statistical Office Average monthly gross remuneration in Toruń in the business sector equaled 3393,68 PLN at the end of September 2012 and equated to 254,43 PLN higher than two years before. 10 4. Highly qualified human resources There are 7 universities educating around 40,000 students in Toruń. Toruń’s employment market is filled with specialists from different fields, at different education and experience levels. Almost 30,000 students educated at Nicolaus Copernicus University in 17 departments offering 82 faculties. The University offers 52 faculties of postgraduate studies and 21 faculties of doctoral programme. Whereas, the Banking Academy is a nonpublic business school. For 14 years it has been educating students on economics, economic and financial faculties as well as offering a wild range of supplementary subjects like economics, managements, public finance, finance and capital market, taxes, insurances, management accounting, marketing, economic, banking, bill of exchange and cheque law, international and European Union finances. The Toruń Jagiellonian College was found in 2003 and runs 3-years first-cycle studies in faculties: administration, foreign relations and pedagogy, and also 2-years secondcycle studies in faculty of foreign relations. The Academy offers also postgraduate studies which enable students to obtain additional certificates. The Toruń Academy of Entrepreneurship’s offer is a response to energetically developing situation on the Polish employment market. The college provides education on faculties of national security, logistics, cosmetology, leisure and tourism, and also on its postgraduate studies. Hebrew Studies College in Toruń was found in 2009. It is the first college of this type in Europe. Its international and unique influence enables youth from all over the world to study Hebrew language as well as Jewish history and culture. The College of Social and Media Culture was founded in 2001. It has on its offer such faculties as: computer science, journalism and social communication, political science, cultural studies. Moreover, the college offers wide range of postgraduate studies. Torun Diocese Seminary was founded 1994. Nicolaus Copernicus University The Banking Academy The Torun Jagiellonian College The Torun Academy of Entrepreneurship Hebrew Studies College in Torun The College of Social and Media Culture Torun Diocese Seminary 11 5. Local costs Price for one cubic meter of used water from April 2013 in Toruń. No. Particularization Net Price/stake Incl. VAT Unit of measurement Households and non-industrial water recipients 1 - price for provided water 3,34 3,61 - measure reading charge 4,75 5,13 PLN/m3 PLN/meter reading 3,34 3,61 PLN/m3 - price for provided water 3,53 3,81 - measure reading charge 4,75 5,13 PLN/m3 PLN/meter reading 3,53 3,81 PLN/m3 Non-industrial water recipients calculating on expenditure quota basis 2 - price for provided water Industrial water recipients 3 Industrial water recipients calculating on expenditure quota basis 4 - price for provided water Source: www.wodociagi.torun.com.pl Price for one cubic meter of sewerage from 1st April 2013 in Toruń. No. 1 2 Price/stake Net Incl. VAT Unit of measurement - sewerage charge Recipients of services on meter reading basis 4,14 4,47 PLN/m3 - sewerage charge 4,14 4,47 4,75 5,13 PLN/m3 zl/meter reading Particularization Households and other recipients of services - measure reading charge Source : www.wodociagi.torun.com.pl 6. Investment incentives Low taxes are a lever for economic development. Acting according to this rule and also realising the strategy of the city favourable for investors and entrepreneurs, Toruń resigns annualy from own incomes coming from property taxes by applying low tax rates. It is supposed to help all entreprenuers running a business in Toruń in the developmend of their business activity. 12 Tax on lands connected with conducting economic activity in 2013 (in PLN for m2 ) 0,90 0,88 0,88 0,88 Poznań Gdańsk Wrocław 0,84 0,85 0,80 0,75 0,75 0,70 0,65 Toruń Bydgoszcz Source: personal study on the basis of www.bip.torun.pl, www.bip.um.bydgoszcz.pl, www.um.wroc.pl, www.gdansk.pl, www.bip.city.poznan.pl Tax on lands connected with conducting economic activity in Toruń equals 0,75 pln/m2, while in such cities like Wrocław, Bydgoszcz, Poznań or Gdańsk it ranges from 0,84 to 0,88 pln/m2. Tax on buildings or their parts connected with conducting economic activity in 2013 (in PLN for m2 ) 23,00 22,82 22,82 22,82 Wrocław Poznań Gdańsk 22,80 22,60 22,40 22,11 22,20 22,00 21,87 21,80 21,60 21,40 21,20 Toruń Bydgoszcz Source: personal study on the basis of www.bip.torun.pl, www.bip.um.bydgoszcz.pl, www.um.wroc.pl, www.gdansk.pl, www.bip.city.poznan.pl Tax on buildings or their parts connected with conducting business activity in Torun equals 21,87 PLN/m2 and is lower than in such cities like Wrocław, Poznań and Grańsk, where it ranges from 22,11 to 22,82 PLN/m2. 13 7. Exemptions from tax on real estate for entrepreneurs in the city of Toruń The Torun City Council implemented by the way of resolutions transaction-related exemptions from tax on real estate. Thereby, the following groups of entreprenuers running a business in Toruń have the possibility of benefiting from the exemptions: 1) investors creating new workplaces in Toruń (within the framework of de minimis aid); regulations concerning dismissal are embedded in the bill No. 908/10 (binds in duty from 2011-01-01 to 2013-12-31) 2) investors who are planning to realize a new investment in the city of Toruń or planning to realize a new investment in connection with which additional jobs will be created (within regional aid); regulations concerning dismissal are embedded in the bill No. 436/08 (binds in duty from 2009-01-01 to 2013-12-31) Detailed conditions of using exemptions from tax on real estate on the basis of the Toruń City Council’s resolutions 1. The Resolution No. 980/12 of the Toruń City Council from 21st October 2012 regarding exemption from tax on real estate within de minimis help for creation of new workplaces. The resolution binds in duty from 2011-01-01 to 2013-12-31. •• Who is entitled to benefit from the exempiton? –– the resolution is directed to all categories of entreprenuers (micro, small, medium, big) –– all taxpayers who create new jobs in Toruń can benefit from the exemption •• What is subject to exemption? Lands, buildings or their parts, building structures or their parts intented for running a business by taxpayers creating new jobs in Toruń. •• What is the level of exemption? 100% assessment of tax on real estate •• From when is the exemption applicable? The exemption is applicable from the first day of month following the month in which new jobs were created. Example Application for exemption submited on: 15th January 2013. Jobs created from 17th January to 29th Match Exemption is applicable from 1st May 2013. 14 •• What documents are essential to apply for the exemption? Taxpayer applying for the exemption has to submit the following documents: 1. document confirming lagal title to real estate 2. precise description of subject of the exemption, with specification of geodetic numbers of parcels, floor area of buildings, value of the building 3. other documents that authority will demand in order to authenticate the right to the exemption from tax on real estate Taxpayer being an entrepreneur additionally is obliged to annex: 1. all certificates of de minimis aid that he got in a year in which he applied for aid and also within 2 preceding years, or statement concerning the amount of de minimis aid got in this period, or statement about not having got such aid in this period 2. remaining information essential to give de minimis aid according to the Council of Ministers’ ordinance from 29th March 2010 regarding the scope of information submitted by a subject applying for de minimis aid (Dz. U. Nr 53, poz. 311). Example Application for exemption submited on: 15th May 2013 Received certificates de minimis must be submitted for years 2011-2012 and for 2013 (to the day of submission an exemption application). Length of the exepmtion equals, as per the principle, 2 years and is dependent on entrepreneur’s size: Size of entrepreneur Minimal amount of new jobs, obligatory to benefit from the exemption. micro 1 small 3 medium 5 other 10 If the amount of new created jobs is higher than 100, the exemption is entitled for 3 years, regardless of entrepreneur’s size. •• What are the conditions for benefiting from the exemption? Bearing costs connected with creation of jobs of specific size – it has to be higher than the sum of exemption from tax on real estate. Retention of newly created jobs through the period of 3 years, dating from the day in which the exemption was entitled. Retention of increased employment level through the period of 3 years, dating from the day in which the exemption was entitled. Granted exemption constitutes de minimis aid, thereby permissible treshold aid equals 200,00 euro in the perion of next 3 years. 15 Example Biennial costs for new jobs planned to create: 144,000PLN (2.000 PLN* 3 jobs * 24 months = 144.000 PLN) Biennial amount of the tax on real estate: 100.000 PLN (50.000 PLN * 2 years = 100.000 PLN) •• What documents are essential to apply for the exemption? Taxpayer applying for the exemption has to submit following documents: before creating jobs – application containing basic information about the entreprenuer, according to pattern specified in annex No. 1 to this Resolution Following documents must be attached to the application: 1) photocopy of a document certifying a legal form of entreprenuer 2) photocopy of decision of registration REGON number 3) DRA declarations from last 12 months before submission of application, in case of running business in period shorter than 12 months – average employment from the period of entrepreneur’s activity 4) information about getting aid other than de minimis at the labour costs 5) information about employment, confirmed by authenticated declaration forms ZUS- RCA, ZUS- ZUA, ZUS- RNA. after creating jobs 1) statement about fulfilling the exemption conditions, according to the pattern clarified in annex No. 2 to this Resolution 2) all certificates about de minimis aid that the taxpayer got in the year in which he applied for aid and in the course of 2 preceding years, or statement about the de minimis aid’s size got in that period, or statements about not having got such aid 3) remaining information essential to grant de minimis aid, according to the Council of Ministers’ ordinance from 29th March 2010 regarding the scope of information submitted by a subject applying for de minimis aid (Dz. U. Nr 53, poz. 311). Important! Moreover, the taxpayer is obliged to submit, for the demand of giving aid authority, additional information essential for evaluation of aid and its proper supervision and monitoring. •• What documents is the taxpayer obliged to submit throughout the period of availing of the exemption? 1) By the date of 15th January of every year through the period of 3 years from the day of getting the exemption: a) recorded information about the amount of costs incurred for newly created jobs; 16 b) information concerning employment, confirmed by authenticated declaration forms -DRA, ZUS -ZUA, ZUS- RCA, ZUS- RNA; c) statement about retention increased level of employment 2) information about granted de minimis aid beyond this resolution, through the entire transaction-related exemption period, in the time of 14 days from granting aid 3) written notification about the loss of right to the exemption, in the time of 14 days from the date of appearance of the circumstances causing such loss 4) notification about the eventuality of crossing the limits of permissible de minimus aid in exemption period 5) submission of the information about granted aid other than de minimis at the labour costs 6) a list of names of employees hired on new jobs according to state for the end of the given year •• Are there any cancelations of exercising the exemption? Entrepreneurs being in leau with payments to the Borough of the City of Torun cannot benefit from the exemption. The exemption on the basis of this resolution can be granted only once. Cancelations for some branches of business activity – the right to the exemption does not comprise real estates distrainted for: –– petrol stations –– banking activity –– financial institutions activity –– commercial and retail activity –– commercial wholesale activity 2.The Resolution No. 436/08 of the Torun City Council from 27th November 2008 regarding the exemption form tax on real estate within regional aid for supporting new investments or creating jobs connected with a new investment. The Resolution binds in duty from 2009-01-01 to 2013-12-31. •• Who is entitled to benefit from the exempiton? The Resolution is directed to all categories of entreprenuers (micro, small, medium, big). Entrepreneurs realizing a new investment or creating jobs regarding the realization of a new investment are enabled to benefit from the exemption. •• What is subject to exemption? Lands, buildings or their parts, building structures or their parts intented for running a business by entrepreneurs realizing a new investment or creating jobs regarding the realization of a new investment in Torun. 17 •• What is the height of exemption? Maximum aid intensity, counted as gross grant equivalent, constitutes a percentage of costs qualifying to be assisted and equals respectively: 1. for micro and small enterprises – 70% 2. for medium enterprises – 60% 3. for big enterprises – 50% § 6 of resolution constitute what classifies to costs qualifying to be assisted. •• What should be understood as costs qualifying to be assisted? To the costs qualifying to be assisted for supporting new investments classify: 1) price for purchasing lands or right to perpetual usufruct 2) price for purchasing or cost of producing capital assets, such as building constructions and buildings together with their equipment related with a new investment, particularly: a) machines and devices b) tools, instruments and apparatus c) technical equipment for office work d) technical infrastructure 3) price for purchasing intangible assets, depending on getting a patent, acquisition licences or unpatented know-how Important! Costs incurred after filing an application to tax authority about the intention of benefiting from exemption also classify to the costs qualifying to be assisted. the price of purchasing and cost of producing perpetual usufruct as well as the price of purchasing intangible assets are set in accordance with Accounting Act’s regulations from 29th September 1994 In case of any entrepreneur running business activity in transport section, costs of purchasing means of transportation do not classify to the costs of investment qualifying to be assisted. In case of purchasing an enterprise components of which have been granted public aid before, the costs qualifying to be assisted do not classify to the price of purchasing these components. Assets purchased by an entrepreneur other than small or medium have to be new. Costs of investment in intangible assets in case of big entrepreneur qualify only up to amount of 50% of total qualified investment expense for a given project. Small and medium entrepreneur accounts the entire cost. The following costs qualifying to be assisted for creation of jobs related to a new investment are classified biennial, incurred by the subject running a business activity, costs of employing new employees, comprising of cost of gross remuneration increased by all 18 compulsory payments related to their employment, whereas monthly cost per one employment cannot be higher than 4,00PLN. •• From when is the exemption applicable? An entrepreneur acquires the right to the exemption from the day of filing an application (submit an application) to the President of the city of Torun. •• What documents are essential to apply for the exemption? Taxpayer applying for the exemption has to submit following documents: 1. notification about the intention of benefit from aid, accoring to the pattern clarified in annex No. 1 to the resolution, comprising of basic information about an entrepreneur who is going to become a baneficiary of this aid 2. statement concerning commitment to meet the conditions described in Programme, according to the pattern clarified in annex No. 2 to the resolution. •• information concerning a new investment and jobs that are planning to be created, accoring to the pattern clarified in annex No. 3 to the resolution •• declaration concerning retention of a new investment and new jobs related to it, accoring to the pattern clarified in annex No. 4 to the resolution These documents should be submitted before the beginning of realization of a new investition and creation jobs related to it. •• What documents is the taxpayer obliged to submit during using the exemption? 1) At a date to 15th January of every year information concerning: a) the size of granted aid obtained in different forms and from different sources for the realization of a given investment and job creation related to it b) the costs qualifying to be assisted, concerning the costs of a new investment and costs connected with job creation related to it, incurred to the end of the year preceding the report c) level of average employment in the year preceding the report, with specification of those employed in connection with a new investment in Torun 2) In the period of 30 days from passage of 36 months from the day of filing an application about the intention of benefiting from aid within the Programme – report concerning expenditures for a new investment and the level of average employment for the period of the last full 12 months for the end of the month in which pointed period expired and also the number of created jobs in Torun related to this investment. 3) Through the period of 5 years from the day of granting the exemption at the date of 15th January of every year – statement about running a business activity and retention of the investment that was assisted within the Programme in Torun. 4) Through the period of 5 years from the day of creation jobs at the date of 15th January of every year – statement about retention of newly created jobs in Torun together with the information about the level of average employment in the year preceding this statement, with specification of those employed in connection with a new investment in Torun 19 Important! The entrepreneur is obliged to submit on or before the required date – upon request of tax authority – additional information essential for the evaluation of given aid and its proper supervision and monitoring. •• When the taxpayer may lose his or her right to the exemption? The taxpayer may lose his or her right to exemption in case: 3. of downsizing of the level of employment 4. putting the enterprise in liquidation or bankruptcy within 5 years from the day of fulfilling the investment or creation jobs related to it, in case of small and medium enterprises within 3 years The taxpayer loses his or her right to the exemption from the next month after the month in which the appearance of circumstances causing the loss of this right takes place. The taxpayer who lost his or her right to the exemption from tax on real estates is obliged to notify in writing the President of the City of Torun about the loss of conditions to exemption or the change influencing size and intensity of public aid in the time of 14 days from the date of appearance of the circumstances causing such loss. Attention! The taxpayer who lost right to the exemption from tax on real estates returns the tax for the entire exemption period together with default interest, calculated in amount specified as for tax arrears. Tax authority has a right to conduct inspection of an entrepreneur benefiting from the exemption within complying with conditions of granted exemption, comprised of the resolution, including verification of documents and information submitted by an entrepreneur in connection with granted aid. •• How long can you benefit from the exemption? The length of the exemption shall be one year, two or five years and depends on: 1) the size of the entrepreneur 2) the cost of investments 3) the cost of investments and the number of created new workplaces. 20 The size of the entrepreneur The length of the exemption The conditions that must be met by the entrepreneur shall create from three to five new workplaces one year The potential microentrepreneur and small entrepreneur may benefit from the exemption by: eligible for assistance from 0,3 million to 0,5 million euros shall create from five to ten new workplaces two years shall bear the costs of investment eligible for aid from 0,5 million to 1 million euros shall create more than 10 new workplaces five years shall bear the costs of investment eligible for aid over 1 million euros shall create from 31 to 40 new workplaces one year The small entrepreneur can benefit from the exemption by: shall bear the costs of investment eligible for aid from 1 million to 2 million euros shall create from 31 to 40 new workplaces two years shall bear the costs of investment eligible for aid from 2 million to 4 million euros shall create more than 40 new workplaces five years shall bear the costs of investment eligible for aid over 4 million euros shall create from 50 to 100 new workplaces one year The large entrepreneur may benefit from the exemption by: shall bear the costs of investment eligible for aid from 2 million to 3 million euros shall create from 100 to 200 new workplaces two years shall bear the costs of investment eligible for aid from 3 million to 8 million euros shall create more than 200 new workplaces five years shall bear the costs of investment eligible for aid over 8 million euros Above mentioned schemes are valid until the end of 2013. Therefore, requests for exemption from the property tax can be submitted until 30 April 2011. The Taxation and Vindication Office The Municipal Office in Toruń 126 B Grudziądzka Street 87-100 Toruń phone number +48 56 611 85 22 21 02 The business activity 02 The business activity 1. Registration of the business activity The Central Register and Information of Business Activity (CEIDG), hereinafter known as the CEIDG, has been operating from the January 01, 2012 in ICT-based system by the proper minister of the economy. The entrepreneur who is a natural person to take up a business activity shall submit an application for entry in the register of business activity. The entrepreneur may take up a business activity on the day of the application for registration. An entry shall be made not later than the next working day after the date of submission to the CEIDG the correct application. Together with the application for registration of the CEIDG consists of statement sentencesto the person to whom the entry relates to-prohibitions, under pain of criminal prosecution for making a false statement. The entrepreneur has the right to determine the later day of commencing a business activity than the day of submission of the application in the application for entry into the CEIDG. Application for entry in the register shall not be subject to payment of a fee. From the 1 January 2012 for natural persons carrying on business activity : The number of the entrepeneur in the CEIDG is the Tax Identification Number (known as NIP). A certificate of registration in the CEIDG is in the form of a printout from the webpage of the CEIDG at www.firma.gov.pl. Application for registration of the CEIDG is simultaneously an application to: •• the National Business Registry Number (known as REGON) •• identification or update request to the Tax Office •• registration of the payer in the Social Insurance Board (hereinafter known as ZUS) or the Agricultural Social Insurance Fund (hereinafter known as KRUS) 23 Applications for entry to the CEIDG can be collected: •• in the Municipal Office in Torun, the Records and Registration Office at 25 Wały Gen. Sikorskiego Street, room 1 •• from the website of the Public Information Bulletin of the Municipal Office in Torun www.bip.torun.pl (bookmark “How do the trick at the Office?”) •• from the website of the Ministry of Economy at www.ceidg.gov.pl Applications for entry to the CEIDG can be submitted: •• personally in the District Office chosen by the entrepreneur-the application must be borne the signature of the applicant. •• via the electronic form available on the website of the CEIDG at www.ceidg.gov.pl.- in the case where the entrepreneur has an electronic signature or trusted profile •• in the District Office chosen by the entrepreneur by sending the application by registered letter, bearing the signature of the applicant, which authenticity must be confirmed by a notary. The entrepreneur starting a business activity within 7 days of starting up a business activity is obliged to report to the competent ZUS units to the notification to the relevant insurance. There is no obligation to submit before public administrations any granted certificates of NIP and REGON numbers. These numbers can be found on the printed certificate of entry for register of business activity. The entrepreneur may suspend the execution of business activity for the period from 30 days to 24 months. If the entrepreneur does not resume operations before the expiry of period of 24 months, the entry will be removed from the District Office. The entrepreneur can resume business activity prior to the expiration of 30 days from the date of its suspension. (28 or 29 days in February). From the formal legal point of view, in this case there will be no legal consequences (tax, insurance) arising from the fact of the suspension. Both the date of commencement of the suspension and resumption of business activity cannot be earlier than the day of submission of the application. The entrepreneur is obliged to submit an application for amendment of the entry in the date no later than 7 days from the date of the change to the data. The entrepreneur is obliged to submit an application for cancellation of the registration within 7 days after the date of permanent cessations of business activity. In the event of termination one must provide the date on the last day of the exercise of business activity. Rules for the taking up and pursuit of business activity referred to in: The Act on Freedom of Conducting Business Activity of 2 July 2004 (consolidated text: Journal of Laws of 2010 No 220 item 1447 as amended) 24 Graphical representation of the different possibilities of submission of the application for registration of business activity by a natural person Fill out the CEIDG-1 Application Form on firma.gov.pl Do you want to sign the form via internet? No (B) Yes (A) Fill out the Anonymous Application Form online Trusted Profile ePUAP Set up your business activity. Use the form or creator with tips. You can also fill additional data from the previously saved XML file. Qualifying Certyficate Registration/Login You will receive a verification code Create your account by verifying your identity in one of the accepted means of digital signature. Then, post the receipt of activation link at the email address indicated while registering, log in. The filled out and submitted application form will receive a code which will enable identification of the anonymous form. Print out the form or save the code number. Fill out the online Application Form You have 7 days for confirmation Fill out the Registration Form CEIDG-1, use the creator which will step by step assist you in filling the form. You can also use the online form CEIDG-1. Deliver the code to the closest Borough Office. Show the code to the employee of the Borough Office who will perform the remaining part of the formalities. Do not forget to sign the form in person. Send the Application Form via email-Check the form, sign it and send. The form will be forwarded to GUS (REGON), Revenue Office (NIO), Social Insurance Office (ZUS/KRUS). Your entry is registered once the form is submitted. You can commence your business activity already! (C) Fill out the Form in a traditional manner Go to the closest Borough Office. Get the CEIDG-1 form, fill it out in writing and submit to the employee at the Borough Office. BOROUGH OFFICE BOROUGH OFFICE You can confirm the Application Form in the closest Borough Office Deliver the Application Form to the Borough Office Source: firma.gov.pl The Records and Registration Office The Municipal Office in Toruń 25 Wały Gen. Sikorskiego Street 87-100 Toruń Phone number +48 56 657 72 00 25 2. The Acts in place within the scope of business activity registration •• The Act of 2 July 2004 - Introductory regulations to the Act of Freedom of Conducting Business Activity (Journal of Laws 2004 No 173 item 1808) - defines the terms of entry into force new regulations and validity period of the regulations, which loses legal validity, and introduces changes to the set of acts regulating particular kinds of business activity; •• Art. 7 - 7i of the Act of 19 November 1999 - Business activity act ( Journal of Laws 1999 No 101 item 1178 as amended) - -is the basis for keeping records of commercial activities; •• The Act of 20 August 1997 of the National Court Register ( Journal of Laws 2001 No 17 item 209 as amended) - regulates register of the entrepreneurs other than natural persons; •• The Act of 19 December 2008 amending the Act of Freedom of Conducting Business Activity (Journal of Laws 2009 No 18 item 97). The content of the acts concerning business activity can be found in the Internet Legal Acts System on the websites of the Polish Sejm: http://isap.sejm.gov.pl/ 26 03 INSTITUTIONS SUPPORTING INVESTORS 03 INSTITUTIONS SUPPORTING INVESTORS 1. The Investor Service Office Support for potential investors is available at the Municipal Office of Toruń at the Innvestor Service Office (hereinafter known as BOI), which provides comprehensive services to investors and also works on creation and implementation of the Municipal Enterprise Assistance Program. In addition, prepares and updates the Torun investment offer consisting of municipal and private real estate for sale. The Office shall assist at every stage of the implementation of investments ranging from site selection to complete the implementation of the investment. BOI also cooperates with business support organizations: –– the Chamber Of Commerce And Industry, –– the Toruń Regional Development Agency, –– the Toruń Business Center Lodge, –– the Toruń Loan Guarantee Fund The Office leads the web portal www.boi.torun.pl to facilitate access to the necessary information and planning, as well as presenting the investment values of Toruń. Innvestor Service Office The Municipal Office in Toruń 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 84 09, +48 611 84 99, +48 611 84 18 fax: +48 56 611 85 16 e-mail: boi@um.torun.pl www.boi.torun.pl 28 2. The Design Documentation Team One of the forms of the smooth handling of the investors in the Toruń is the Design Documentation Coordination in the Geodesy and Cartography Office by the Municipal Office in Toruń 126 B Grudziądzka Street. The Geodesy and Cartography Office considers and coordinates documentation. Accepting procedures of clients and consultations with designers are led by authorized staff in room no. 118, from 7.30 a.m. to 3.30 p.m. except holidays. The tasks of the Office include arrangements of the proposed locations of public utilities for providing their collision-free position in relation to other existing or planned cables and equipment, other buildings and green areas. The investor or his authorized representative submits design documentation including his or her request no later than three days before the meeting. Documentation under the agreement must be submitted to the Geodesy and Cartography Office. The documentation includes: four copies of printouts from the graphic part of the project (in terms of location and network profile), the extract and the excerpt from the local plan or decision of the zoning and land use, technical conditions of the branches, power of attorney. The documentation should be subject to study before the meeting of the Team by checking whether it was developed on appropriate GEO and mapping-sleepers have been developed in accordance with the agreed technical specifications before connecting to the network. In cases of dispute the Chairman is entitled to make binding findings. With the communication of a set of documents a copy of the project shall be reimbursed upon request, the second copy shall be forwarded to the appropriate sectoral units. Reviews for arrangements are kept on file for 3 years. Regular meetings of the Team are all Wednesdays of the month from 09.00 a.m. to 02.00 p.m. The agreement in the form of opinion is sent to an investor within 14 days from the date of the draft being agreed. In justified cases, this time limit may be extended for up to 30 days. The Geodesy and Cartography Office The Municipal Office in Toruń 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 84 74 fax: +48 56 611 84 89, +48 611 84 73 e-mail: wgik@um.torun.pl 3. The Toruń Loan Guarantee Fund Ltd. The Torun Loan Guarantee Fund (hereinafter known as TFPK) is a non-commercial nature, support for more than 10 years of development of the Kuyavian-Pomeranian Voivodeship. The Fund was created at the initiative of the local authorities, and its main Shareholders are Municipal Commune Toruń and Bank Gospodarstwa Krajowego. TFPK provides specialized financial services of the highest quality, providing guarantees of loans and advances, as well as investment and working capital. As the first Fund in the region, it reaches out to the enterprises throughout the whole of the Kuyavian-Pomeranian 29 Voivodeship, offering them the opportunity to cooperate and build a strong, competitive market position. It works on the basis of transparent procedures, which make it quickly and efficiently facilitates access to external sources of funding offered by banks and loan funds. In that, customers of the Fund need not involve the company’s assets, and through this their activities are gaining momentum. Torun Loan Guarantee Fund provides services to both established companies and new entrepreneurs, starting a business activity (START UP). To meet the expectations of the SME sector, in 2013, the Fund is offering products to secure obligations under leasing contracts. It also works on solutions dedicated to the Public Benefit Institution, the Social Economy Entities which have significantly facilitated the development of this sector in the region, and also to generate new jobs. The Torun Loan Guarantee Fund also organizes free trainings for the entrepreneurs and provides advice in terms of conducting business activity. In order to implement the statutory tasks, TFPK works with the best financial institutions in the region, the complete list of which is on the website of the Fund: www.tfpk.pl The Toruń Loan Guarantee Fund Ltd. 27 Kopernika Street 87-100 Toruń Phone number: +48 56 654 71 70 Fax: +48 56 655 08 48 E-mail: fundusz@tfpk.pl www.tfpk.pl 4. The Toruń Regional Development Agency JSC. The Toruń Regional Development Agency JSC. (hereinafter known as TARR) is a company set up in 1995 by the local Government of the Kuyavian-Pomeranian Voivodeship. The owner of 28,76% of shares is the Municipal Commune Toruń. The main purpose of the Agency is to encourage the entrepreneurs to continuous development, the use of new technologies and expansion into new markets. The Agency accomplishes this goal by providing support and training to entrepreneurs. In the framework of the activities of the Enterprise Europe Network, the Agency offers assistance in internationalization and cross-border transfer of technology and knowledge. In addition, the Agency as the member of the National Service System for SME leads the Consultation Point providing information and advice on setting up and running business activity. TARR serves as the Regional Financing Institution that supports the European Union’s assistance programmes for enterprises of the Kuyavian-Pomeranian Voivodeship. The Agency is responsible for receiving and evaluating applications for funding of projects under the Operational Programme Innovative Economy. The Agency grants funding for new investments with high innovative potential, projects and implementation of the results of B & R, business activity in the field of the electronic economy and the implementation of an electronic B2B business. Since 2008. TARR has signed contracts with companies from the region for the implementation of 371 projects that received support in amount of 820 million euros. 30 The most important project prepared and implemented by the TARR is the Toruń Technology Park. The Park is a business space forming the culture of innovation and promoting creativity among entrepreneurs. In the framework of the Technopark there are 35 companies, of which 5 have joined their own investments. Currently the largest project-an investment made by the Agency’s data processing center Exea Data Center is the first Center in Poland which has been designed from the ground up for it solutions in the model “cloud computing”. The Agency has acquired for this project over 50 million dollars in funding from the operational programme innovative economy. In addition to state of the art physical security systems and IT the entrepreneurs will be able to benefit from high-quality office space, conference and training rooms and technological surfaces. As a result, the Park is the perfect place for companies in the IT industry, in which they can develop their potential. The Toruń Regional Development Agency JSC. 4 Kopernika Street 87-100 Toruń phone number: +48 56 622 53 62 fax: +48 56 622 28 99 e-mail: sekretariat@tarr.org.pl www.tarr.org.pl Toruń Technology Park 167 Włocławska Street 87-100 Toruń phone number: +48 56 621 04 21 fax: +48 56 654 88 24 e-mail: sekretariat@technopark.org.pl www.technopark.org.pl 5. The Chamber of Commerce and Industry in Toruń The Chamber of industry (hereinafter known as IPH) and commerce in Toruń is a local organization of businesses self-government bringing together enterprises from Toruń and the Kuyavian-Pomeranian Voivodeship. It was established in 1989 and has close to 200 companies, of which 95% are small and medium-sized enterprises. The enterprises organized in the IPH employ more than 12 thousand people. It has regional branches in Włocławek and Rypin. Support for the entrepreneurs It is a member of the Polish Chamber of Commerce, comprising of more than 140 boards from across Poland. The primary goal of IPH in Toruń is to represent the opinion of the economic environment to government authorities and the evolution of economic policy in the region. It is an institution supporting economic development and social dialogue. Consults and delivers an opinion on the legal arrangements and participates in developing and consulting authorities’ development strategies and other documents relevant for the development of the entrepreneurship. It helps the entrepreneurs access to innovative solutions. It is the initiator - from the economic environment – the appointment of Bydgoszcz-Toruń agglomeration in order to create with Bydgoszcz a common economic development program of the voivoideshp. It is also one of the founders of the Economic Assembly of the Kuyavian-Pomeranian Voivodeship, which was set up in 2012. 31 Information, advice and training Chamber provides its members with economic advice, legal and organizational framework of projects funded from the European Union funds. It provides training for the entrepreneurs from the scope of the modern management and the law. Nearly three thousands of the entrepreneurs and their employees benefited from the specialized services and training. To provide the entrepreneurs with the widest access to their services, it carries out projects together with the Polish Chamber of Commerce and the business institution in the region: among others. the Kuyavian-Pomeranian Association of the Employers and Entrepreneurs and the Toruń Regional Development Agency. Chamber functions as a centre on the web of the National Service System for SME. The quality of the service has been confirmed in 2004 by the quality management system certificate ISO 9001: 2001. The Kuyavian-Pomeranian Arbitration Court Arbitration jurisdiction is a recognized and respected dispute settlement mode. The speed of the proceedings, confidentiality, professional preparation of the arbitrators, save time and money-this is the strongest arguments in favour of the economical arbitration. Arbitration courts are independent of the general, and their judgments are at the equal legal force. Arbitration is characterized by more simple procedure, is less formal. It works in the single-instant court system, based on clear principles. The parties of the dispute jointly appoint the arbitrators and agree on their judgment, to simplify all procedures. The same judgment lasts for several months. The services: •• The Regional Export Center- organisation of economical missions and study tours. •• The advisory point for exporters •• Matching of international partners •• The rebate group •• Electronic signature - issue of the certification PCCE “Sygillum” •• Energetical audit •• Organising training, workshops, conferences •• Legalizing certificates of origin of goods export companies •• Economic information: commercial reports, contact details •• The Kuyavian-Pomeranian Arbitration Court •• Implementation of the projects financed from the European Union The Chamber of Commerce and Industry in Toruń 4 Kopernika Street 87-100 Toruń phone number: +48 56 658 62 90 fax: +48 56 658 62 99 e-mail: biuro@iph.torun.pl www.iph.torun.pl www.eksport.kujpom.info 32 6. The Torun Business Center Lodge (hereinafter known as BCC) BCC is an elite club of the entrepreneurs and the country’s largest organization of individual employers. The Torun Lodge is one of 23 regional lodges BCC that brings together sixty individuals and economic operators. The ultimate goal is to promote the enterprising Polish people. Therefore, the Lodge organizes, among others: meetings, which are aimed at building good relationships between the entrepreneurs as well as the government administrations authority and the local authority. In the past year, the members of the Lodge met with prof. Anna Zielińska-Głębocka, the member of the Monetary Policy Council, Bożena Lublińska-Kasprzak, Polish Agency for Enterprise Development, the chairman of the Polish Agency for Enterprise Development. The guest of the Lodge was dr Witold B. Jankowski, the chief-editor of the “Harvard Business Review Polska”, Marcin Łoboda, the director of the Tax Chamber and Wojciech Baranowski, the director of the Customs Chamber in Toruń. There were also meetings not only in business matters; with Marek Kamiński, a traveler, the winner of two poles, a sailor and photographer interviewed about his high-profile expeditions to both poles. Permanent projects such as: selection of a competition “the EntrepreneurFriendly Tax Office” which the entrepreneurs from the region won awards in competitions, “the Ambassador of Polish Economy” or “the Reputable Company” and in the greatest competition “the Leader of Polish Business” were realized with great success. The authorities of the Toruń Lodge BCC: Marek Kaliszek The Vice President of the BCC The Chancellor of the Toruń Lodge Toruń Lodge BCC 177-181 Szosa Chełmińska Street 87-100 Toruń phone number +48 56 669 33 00 www.bcc.org.pl 33 04 ACQUISITION OF REAL ESTATE 04 ACQUISITION OF REAL ESTATE Municipal investment, including both municipal and private properties, is available on the websites: www.boi.torun.p, www.bip.torun.pl, in the Land Use Department and in the Investor Support Office of the Municipal Office in Toruń 126 B Grudziądzka Street, 87-100 Toruń. 1. The tender procedure of acquisition of real estate Characteristic The tender procedure is a basic form of disposal of the communal property. It concerns both the sale and donation of the land in perpetual usufruct. Rules for the conduct of the tender procedure are specified in the Act of 21 August 1997 of real estate management and the ordination of the Council of Ministers of 14 September 2004 on the manner and procedure of conduct of tenders as well as negotiations on dispose of real estate. The object In the tender procedure properties are disposed both undeveloped and developed. The purpose of real estate for disposal: The purpose of real estate for disposal is carried out according to the following procedure: •• adoption by the President of the City of Toruń of the draft resolution of the City Council of Toruń hereinafter known as RMT and putting its on RMT session, •• adoption by the City Council o of Toruń resolution of accede to sell of real estate, •• notice of the President of the City of Toruń of designation of disposal of real estate (posting for a period of 21 days at the headquarters of the Municipal Office of Toruń and the publication in the local press information about the posting, as well as on the website www.bip.torun.pl). Types of tenders The Municipal Community of Toruń disposes of real estate in the following tenders: •• tender made orally (auction) with a view to getting the highest price - open and restricted tender, 35 •• tender made in writing (open) with a view to choosing the optimum offer - open and restriction tender. Preparation of tender 1) the order of the President of the City of Toruń into arranged of tender rules and the appointment of tender committee, 2) invitation to tender: •• information on the notice board at the headquarters of the Municipal Office of Toruń, •• information on the website www.bip.torun.pl, •• the announcement in the press (per month, and in the case of real estate whose asking price exceeds 100 thousand euros, for two months before the tender date). Conditions for participation in tender 1) to pay the deposit within and in the manner laid down in its rules of procedure, 2) presentation of the tender committee the proof of deposit into the bank account stated in the rules, 3) submitting to tender committee information of the tender participant : first name, last name, company name with accompanying excerpt from the court register, 4) in the case of a tender made in writing - submission of all documents and statements required in the rules e.g. the land development conception, determine the date of commencement and finalization of the investment, method of implementation an additional conditions of tender. The second tender If the first tender has negative results, within a period no longer than 6 months since its closure, performs the second tender. The asking prices The asking prizes in tenders are determined by the President of Toruń on the principles referred in art. 67 of the 2 Real Property Management Act, i.e. •• in the first tender-not lesser than the value of real estate, •• in the second tender - lesser than the value of real estate, but not lesser than 50% of this value. The notarial deed All costs related to the conclusion of an agreement in the form of a notarial deed shall be borne by the acquirer. Note: in cases of disposal of land included into resource of the State Treasury the same rules apply as to the land included into resource of the Municipal Commune Toruń. Investor may make proposals concerning a tendering procedure for the specific property. However, any consideration of this proposal requires a transition the entire statutory specified conduct and evaluate opportunities to divest real estate destination for its usefulness. 36 The Body Department of Land Use The Municipal Office in Toruń 126 B Grudziądzka Street 87-700 Toruń phone number: +48 56 611 85 90 e-mail: wgn@um.torun.pl 2. The lease and hire of real estate which is the property of the Municipal Commune Toruń. Rules of leasing and renting of real estate, which are the property of the Municipal Commune Toruń, governed by Resolution No 920/10 Toruń City Council of 21 October 2010. Properties forming part of real estate resources of the Municipal Commune Toruń can be leased or rented at the time meant more than 3 years, but not longer than 10 years or for an indefinite period, depending on the facts, taking into account the social and economic interest of the Commune, including the investment needs and the responsibilities associated with the implementation of public tasks. However, leasing or renting real estates on time meant more than 10 years requires separate individual resolutions of the City Council of Toruń. Lessees and land tenants are emerged through public open or restrict tender as to the entity or without a tender procedure. The resolution no. 896/10 of the City Council of Toruń of 30 September 2010 in detail specifies the situations in which the President of the City could lease the land without tender procedure, namely: is consent to waive the obligation of tendering procedure of finalizing contracts of lease and rental properties, which are the property of the Municipal City of Toruń, where the lease or rental of real estate is a single entity, and the contract will be: 1) concerned with real estates: a) in relation to which conducted two tenders for the lease or rent terminated by negative results, b) provided under the location of the advertising table or device, 2) concluded with the previous lessee or tenant of another real estate, which are the property in the Commune as part of changing the location, for the completion of for the release of previously leased or rent property, 3) is concerned with real estate held by other entities, when the agreement is concluded: a) with the possessor who have not legal title to use the property developed by the objects and structural equipment, if they have been built or acquired by the land possessor, b) with the acquirer of expenditures with regard to property on which the previous lessee or tenant as well as his legal predecessor made with the consent of the lessor or the landlord’s expenses, c) again with the previous lessee or tenant, which fulfilled with the provisions of the existing agreement, d) with person who holds the property without the conclusion of a written lease or rental, which brings to the Commune fees associated with real estate, 37 e) with close person within the meaning of the art. 4 point 13 of the Real Estate Management Act of 21 August 1997, the current lessee or tenant. 4) is concerned with real estates located in the vicinity of the properties held by the person with whom the agreement is concluded: a) if it cannot be development as a single properties to complete supplement your property, b) for summer garden, only when premises operates, 5) concerned with share property: a) the person who carries out charitable activities, care giving, cultural, medical, educational, scientific, research and development, pedagogical or sport and tourist for statutory purposes not related to the gainful activity b) the entrepreneur who owns the equipment referred to in the art. 49 paragraph 1 of the Civil Code including public operator of telecommunications cable lines as well as co-using subject for purposes of construction, exploitation and maintenance of the devices, referred in art. 49 par. 1 of the Civil Code and devices associated with them, in particular transformer stations, gas reduction stations, telephone exchanges, 6) in other exceptional cases, following a favorable opinion of the commission of the City Council of Torun appropriate for municipal services. To waive the obligation of the tender procedure of conclusion the contract, also applies to properties assigned in the permanent administration or on the basis of another legal title of the organizational units of the Commune, with no legal personality. The person concerned to raise communal property in lease or tenancy should propose the motion providing the location of the property, the surface and method of development (to the application must be attached terrain map under the area proposed to be made available). The motion is exempt from stamp duty. The department, after inspection of the land to the local services, consults the proposed manner of development of commune land e.g. the Department of Architecture and Building. Municipal Roads Authority by proposed localization. After collection of the relevant opinion, selection shall be made within a scope of granting access to the commune property. The Body Department of Land Use The Municipal Office in Toruń 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 85 90 e-mail: wgn@um.torun.pl 38 05 REALIZATION OF THE INVESTMENT 05 REALIZATION OF THE INVESTMENT The authority responsible for prosecution of the case •• points 2-20 The Department of Architecture and Building The Municipal Office in Toruń 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 84 30 fax: +48 56 611 84 33 e-mail: waib@um.torun.pl •• points 21-22 The Poviat Construction Supervision Inspector of the Urban Poviat 220 Legionów Street 87-100 Toruń phone number: +48 56 652 25 42 e-mail: biuro@pinbg.torun.com.pl, pinbgtorun@interia.pl www.pinbg.torun.com.pl •• point 23 Municipal Urban Lab 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 84 50 e-mail: mpu@um.torun.pl www.mpu-torun.pl 40 1. The procedure to issue the documents necessary to obtain prior investments REALIZATION OF THE INVESTMENT STAGE I DECISION OF THE ENVIROMENTAL CONSTRAINTS STAGE II DECISION OF THE LAND DEVELOPMENT CONDITIONS OR DECISION OF THE LOCATION OF PUBLIC PURPOSE INVESTMENT STAGE III DECISION ASSENTING OF THE CONSTRUCTION PROJECT AND GRANTING BUILDING PERMITS 41 STAGE I DECISION OF THE ENVIROMENTAL CONSTRAINTS SUBMISSION THE MOTION BY THE INVESTOR TERRAIN FOR WHICH THERE IS RULING LOCAL PLAN TERRAIN FOR WHICH THERE IS NO RULING LOCAL PLAN STATEMENT OF COMPLIANCE OF THE PLANNED INVESTITON WITH LOCAL PLAN STATEMENT OF NON-COMPLIANCE WITH LOCAL PLAN STATEMENT OF COMPLIANCE WITH LOCAL PLAN THE VERIFICATION OF THE MOTION COMPLETENESS BY THE DEPARTMENT OF ARCHITECTURE AND BULDING REFUSE OF ISSUE THE DECISION THE COMPLETE MOTION (putting in the publicly available list of data – the motion card of issue the decision) COMPLETION OF THE MOTION NOTIFICATION OR STATEMENT OF INITIATING PROCEEDING THE COMPULSORY REQUIREMENT OF REPORT PREPARATION THE INCOMPLETE MOTION - REQUEST TO COMPLETION OF THE MOTION WITHIN 7 DAYS THE UNREPLENISHED MOTION WITHIN 7 DAYS THE OPTIONAL REQUIREMENT OF REPORT PREPARATION LEAVING THE MOTION WITHOUT CONSIDERATION INSTANCE FOR OPINION CONCERNING THE NECESSITY OF PREPARING THE ASSESMENT OF IMPACT ON THE ENVIRONMENT TO THE AUTHORITIES: RDOS [abbreviation of Regional Management Enviroment Protection [Regionalna Dyrekcja Ochrony Środowiska]] AND THE HEALTH INSPECTION [INSPEKCJA SANITARNA] RELEASE THE OPINION OF THE NECESSITY PREPARING THE ASSESMENT OF IMPACT ON THE ENVIRONMENT RELEASE THE OPINION BY THE AUTHORITIES OF THE WAVING OF NECESSITY PREPARING THE ASSESMENT OF IMPACT ON THE ENIVRONMENT DECISION OF THE WAiB OF NECESSITY OF REPORT PREPARATION OF IMPACT OF THE UNDERTAKING ON THE ENVIRONMENT (putting in the publicly available list of data – decision card) DECISION OF THE WAiB OF WAIVE FROM NECESSITY OF REPORT PREPARATION OF IMPACT OF THE UNDERTAKING ON THE ENVIRONMENT (putting in the publicly available list of data – decision card) TO PROVIDE BY THE INVESTOR A REPORT OF IMPACT OF THE UNDERTAKING ON THE ENVIRONMENT REALISE TO THE PUBLIC THE PMT INFORMATION ABOUT THE PROPOSAL AND THE REPORT FOR THE UNDERTAKING FOR A PERIOD of 21 DAYS (placing in the publicly available list of data – a report card) INSTANCE TO THE AUTHORITIES OF ENVIRONMENTAL AND SANITARY PROTECTION TO PROVIDE THE CONDITIONS AND ADVICE to DECISION ABOUT THE ENVIROMENTAL CONSTRAINTS DECISION OF THE AUTHORITIES OF ENVIRONMENTAL AND SANITARY PROTECTION TO PROVIDE THE CONDITIONS AND ADVICE TO DECISION OF THE ENVIROMENTAL CONSTRAINTS DELIVERY OF DECISION OF THE ENVIROMENTAL CONSTRAINTS (putting in the publicly available list of data – decision card) POSTING FOR PUBLIC RELEASE THE PMT INFORMATION OF THE DECISION OF ENVIRONMENTAL CONSTRAINTS OR A PERIOD OF 21 DAYS (putting in the publicly available list of data – decision card) Involve the investor`s actions 42 STAGE II -THE DECISION OF THE LAND DEVELOPMENT OR DECISION OF THE LOCATION OF PUBLIC PURPOSE INVESTMENT SUBMISSION THE MOTION BY THE INVESTOR TERRAIN FOR WHICH THERE IS RULING LOCAL PLAN - DO NOT ISSUE THE DECISION OF THE LAND DEVELOPMENT THE POSSIBILITY OF OBTAINING IN THE DEPARTMENT OF ARCHITECTURE AND BULDING CONSTRUCTION DETAILS ON THE PLAN ARRANGEMENT: VERBAL - ON THE SPOT OF THE DEPARTMENT OF ARCHITECTURE AND BULIDING OBTAINING OF THE EXTRACT AND MAP EXTRACT (FEE) TERRAIN FOR WHICH THERE IS NO RULING PLAN OF THE SPATIAL DEVELOPMENT DECISION OF DISCONTINUANCE OF PROCEEDING THE VERIFICATION OF COMPLETENESS OF THE MOTION BY THE DEPARTMENT OF ARCHITECTURE AND BULDING THE COMPLETE MOTION COMPLETION OF THE MOTION THE INCOMPLETE MOTION - REQUEST TO COMPLETION OF THE MOTION WITHIN 7 DAYS NOTIFICATION OR STATEMENT OF INITIATING PROCEEDING THE UNREPLENISHED MOTION WITHIN 7 DAYS THE URBAN ANALYSIS COMPILATION OF DRAFT OF THE DECISION LEAVING THE MOTION WITHOUT CONSIDERATION AGREEMENT OF DRAFT OF THE DECISION (art. 53 of the Act of 27 March 2003 of Spatial Planning and Land Development) Publication of information about completed agreements (only for decision of the location of public purpose investment) THE DECISION OF THE LAND DEVELOPMENT OR THE DECISION OF THE LOCATION OF PUBLIC PURPOSE INVESTMENT DECISIONS REQUIRE AGREEMENTS DECISIONS DO NOT REQUIRE AGREEMENTS INVOLVE THE INVESTOR`S ACTIONS 43 STAGE III - DECISION OF ASSENT OF THE CONSTRUCTION PROJECT AND GRANTING BUILDING PERMITS SUBMISSION OF THE MOTION BY THE INVESTOR THE COMPLETE MOTION COMPLETION OF THE MOTION THE INCOMPLETE MOTION - REQUEST TO COMPLETION OF THE MOTION WITHIN 7 DAYS NOTIFICATION OR STATEMENT OF INITIATING PROCEEDING THE UNREPLENISHED MOTION WITHIN 7 DAYS VERIFICATION OF CONSTRUCTION PROJECT LEAVING THE MOTION WITHOUT CONSIDERATION THE INCOMPLETE PROJECT - DECISION REQUESTNG TO COMPLETION OF CONSTRUCTION PROJECT WITHIN THE TIME LIMIT UNREPLENISHED OF THE CONSTRUCTION PROJECT WITHIN THE PRESCRIBED PERIOD THE NEGATIVE DECISION COMPLETION OF CONSTRUCTION PROJECT WITHIN THE PRESCRIBED PERIOD COMPLETE CONSTRUCTION PROJECT PROSPECTIVE APPLICATION FOR GIVING AN OPINION OF CONSTRUCTION PROJECT BY MONUMENT PRESERVATION AND RESTARATION SERVICE [Służba Ochrony Zabytków] AS WELL AS OTHER AUTHORITIES OBTAINING POSITIVES AGREEMENTS THE DECISION OF ASSENT OF THE CONSTRUCTION PROJECT AND GRANTING BUILDING PERMITS INVOLVE THE INVESTOR`S ACTIONS ATTENTION! In all the following terms of settlement of the matters only the time allocated to activities of the entity, to which the request was sent was considered. Final date for status of the motion extends not only to the necessary additions and clarifications to the applicant, but also a time to the other parties of the proceeding and the time needed to other entities interacting and harmonizing in the proceeding. 44 2. The decision of the environmental constraints Legal basis •• of art. 104 of the Act of 14 June 1960 - the Administrative Code ( consolidated text, Journal of Laws 2000 No. 98 item 1071 as amended), •• art. 75 sec. 1 point 4 the Act of 3 October 2008 of the provision of information about the environment and its protection, participation of the public in environmental protection and environmental impact assessments (Journal of Laws 2008 No 199 item 1227 as amended) •• The Decree of the Cabinet of 9 November 2010 of projects likely to have significant effects on the environment (Journal of Laws of 2010 No 213 item 1397). Required documents For the motion for release the decision shall be accompanied by: 1) certified by the competent authority a copy of the standard maps covering the expected area on which the project will be carried out and covering the area in which it will interact with the undertaking - 3 copies, 2) in the case of projects always likely to have significant effects on the environment - a report about the impact of the undertaking on the environment and in the case where the applicant is to determine the scope of the report in the mode of art. 69 - information card of the undertaking in 3 copies, together in electronic form on IT storage devices, 3) in the case of projects always likely to have significant effects on the environment - information card of the undertaking in 3 copies, together in electronic form on IT storage devices, 4) extract from the land register covering the projected area on which the undertaking will be carried out and the area which will be affected by the undertaking, 5) possibly – power of attorney granted to a natural person acting on behalf of the investor, along with the required stamp duty. The fees •• for the issue of the above - 205 PLN on the basis of the Act of 16 November 2006 of stamp duty (Journal of Laws 2006 No 225 item 1635 as amended) •• for the power of attorney - 17 zl (on the basis of part IV sec.9 of the Act of 16 November 2006 of stamp duty/ Journal of Laws 2006 No 225 item 1635 as amended) ATTENTION: exemption from fees on the basis of the above Act Term of settlement the matters Within 30 days of the date of submission of a complete motion, the authority shall issue an order to impose or waive the imposition of the obligation to carry out an assessment of the impact on the environment. The appellate procedure The appeal lodged to the Self-government Appeal Courts, which issued the decision within 14 days from the date of delivery of the decision to the Party. 45 3. Outline planning decision Legal foundation •• art. 104 of the act of 14th June 1960 – Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 60 and art. 86 of the Land Development and Management Act of 27th March 2003 (consolidated act of the Journal of Laws of 2003, no. 80, pos. 717 with later changes). Required documents The form should include (art. 52 par. 2): 1) estimated borders of the area stated in the form, presented on a 1:500 or 1:1000 scale copy, and a 1:2000 scale copy in proportion to linear investments, on a master map or, if not attached, on a cadastral map, accepted to the national geodesic and cartographic repertory of the area the form applies to, and the area the investment shall affect, (please attach 2 copies of the above map – the original undeveloped one and one with the applied investor’s plan), 2) characteristics of the investment, including: •• water and electricity demand estimation, and sewage draining or treatment plan and other needs within the scope of technical infrastructure, and if necessary, waste disposal plan, •• land development and management plan with its characteristics, including the size and devotion of the designed structures presented in writing and drawing, •• characteristic technical parameters of the investment and the data describing its influence on the environment, The following should be attached to the form: 1) final decision with the environmental conditioning justification of the consent for the project implementation, if required, pursuant to the act of 3rd October 2008 on accessing information about the environment and its protection, social participation in its protection and estimating the influence on the environment, 2) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• 107 PLN for issuing the land development and management conditions decision (pursuant to the stamp duty fee act of 16th November 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• 17 PLN for the warrant (pursuant to part IV par. 9 the above Act). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Settling a matter requiring investigation procedure shall be completed no later than in one month, and no later than two months for matters especially complicated, from the day of 46 legal proceedings initiation. The appointed time may be prolonged for reasons beyond the control of the authority licensing the decision (settling the decision draft by competent authorities). Appeal conditions An appeal shall be made at the Local Government Appeal Court 14 days from delivering the decision to the party, through the mediation of the authority that issued the decision. 4. Conveyance of the outline planning decision Legal foundation •• art. 104 of the Act of 14th June 1960 – Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 63 par. 5 of the Land Development and Management Act of 27th March 2003 (consolidated act of the Journal of Laws of 2003 no. 80, pos. 717 with later changes). Required documents The following should be attached to the decision form: 1) written consent of the party on whose behalf the decision was issued, 2) a statement of the party assuming the decision, confirming their agreement to all conditions included in the decision, 3) optionally – a warrant given to a physical person acting for the investor, with the required stamp duty fee Charges •• 56 PLN for the conveyance procedure of the outline planning decision on behalf of another person (pursuant to part I par. 9 of the stamp duty fee act of 16th November 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• 17 PLN for the warrant (pursuant to part IV par. 9 of the above Act). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Settling a matter requiring investigation procedure shall be completed no later than in one month, and no later than two months for matters especially complicated, from the day of legal proceedings initiation. The appointed time may be prolonged for reasons beyond the control of the authority licensing the decision (settling the decision draft by competent authorities). Appeal conditions An appeal shall be made at the Local Government Appeal Court within 14 days from delivering the decision to the party, through the mediation of the authority that issued the decision. 47 5. The decision on the site location of a public-purpose investment Legal foundation •• art. 104 of the Act of 14th June 1960- Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 51 par.1, point 2; art. 54 of the Land Development and Management Act of 27th March 2003 (consolidated act of the Journal of Laws of 2003 no. 80, pos. 717 with later changes). Required documents The form should include: 1) estimated borders of the area stated in the form, presented on a 1:500 or 1:1000 scale copy, and a 1:2000 scale copy in proportion to linear investments, of the master map or, if not attached, on a cadastral map, accepted to the national geodesic and cartographic repertory of the area the form applies to, and the area the investment shall affect, (please attach 2 copies of the above map – the original undeveloped one and one with the applied investor’s plan, 2) characteristics of the investment, including: •• water and electricity demand estimation, and sewage draining or treatment plan and other needs within the scope of technical infrastructure, and if necessary, waste disposal plan, •• land development and management plan with its characteristics, including the size and devotion of the designed structures presented in writing and drawing, •• characteristic technical parameters of the investment and the data describing its influence on the environment, The following should be attached to the form: 1) final decision with the environmental conditioning justification of the consent for the project implementation, if required, pursuant to the act of 3rd October 2008 on accessing information about the environment and its protection, social participation in its protection and estimating the influence on the environment, 2) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• 107 PLN for issuing the decision on the site location of a public-purpose investment (pursuant to the stamp duty fee act of 16th November 2006/ the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• 17 PLN for the warrant (pursuant to part IV par. 9 of the above Act). ANNOTATION: exemption from charges pursuant to the above Act Appointed time The statutory notice period up to 65 days excluding the periods of the authority’s idleness for reasons beyond the control of the authority. 48 Appeal conditions An appeal shall be made at the Local Government Appeal Court within 14 days from delivering the decision to the party, through the mediation of the authority that issued the decision. 6. The town planning opinion on the purpose of the property in „the Study of conditions and directions of spatial development of the city of Toruń” or in the prevailing local plan of spatial development Legal foundation •• art. 30 of the Land Development and Management Act of 27th March of 2003 (consolidated act of the Journal of Laws of 2003 no. 80, pos. 717 with later changes). Required documents An application form for issuing a town planning opinion on the purpose of the property in the prevailing local plan of spatial development or in „the Study the centre of conditions and directions of spatial development of the city of Toruń” should include: 1) the exact address of the property, 2) the record number of the property, the number of the ambit or a copy of the master map with applied property borders, 3) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• issuing the town planning opinion is not chargeable with stamp duty fee pursuant the stamp duty fee act of 16th November 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• 17 PLN for the warrant- pursuant to part IV par. 9 of the above act). Appointed time limit Settling a matter requiring investigation procedure shall be completed no later than in one month, and no later than two months for matters especially complicated, from the day of legal proceedings initiation. Appeal conditions An appeal does not apply. 49 7. A graphic and written extract from the local plan of spatial development or „the Study of the centre of conditions and directions of spatial development of the city of Toruń”. Legal foundation •• art. 30 of the Land Development and Management Act of 27th March 2003 (consolidated act of the Journal of Laws of 2003 no. 80, pos. 717 with later changes). Required documents The application form for issuing the graphic and written extract should include: 1) the record number of the property, 2) the number of the ambit, 3) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee or 1) the exact address of the property, 2) a copy of the master map with applied borders of the property, 3) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges For issuing a written or a graphic extract from the centre or issuing a plan of spatial development (pursuant to part I par. 51 of the stamp duty fee act of 16th November 2006, of the Journal of Laws of 2006 no. 225, pos. 1635 with later changes) 1) written extract fee a) up to 5 pages – 30 PLN, b) more than 5 pages – 50 PLN, 2) graphic extract fee a) 20 PLN for each completed or started A-sized paper part included in the graphic extract, b) no more than 200 PLN, 3) 17 PLN for the warrant (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 / The Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Settling a matter requiring investigation procedure shall be completed no later than in one month, and no later than two months for matters especially complicated, from the day of legal proceedings initiation. Appeal conditions An appeal does not apply. 50 8. A certificate from the local plan of spatial development or „the Study of the centre of conditions and directions of spatial development of the city of Toruń”. Legal foundation •• art. 217 §2 of the Act of 14th June 1960 from the Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos.1071 with later changes), •• art. 30 of the Land Development and Management Act of 27th March 2003 (consolidated act of the Journal of Laws of 2003 no. 80, pos. 717 with later changes). Required documents An application form for issuing a certificate on the purpose of the property in the prevailing local plan of spatial development or in „the Study of the centre of conditions and directions of spatial development of the city of Toruń” should include: 1) the exact address of the property, 2) the record number of the property, the number of the ambit or a copy of the master map with applied property borders, 3) a justification of one’s legal interest in applying for issuing the certificate, 4) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• for issuing the certificate – 17 PLN pursuant to part II point 21 of the stamp duty fee act of 16th November 2006 (Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• for the warrant – 17 PLN pursuant to part IV par. 9 of the above act. ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit The certificate should be issued promptly, no later than in 7 days from submitting the application form. The application forms are examined on a first come first served basis. Appeal conditions A refusal to issue the certificate with the content demanded by the applicant or a refusal to issue such at all occurs in the course of final provisions that allow a complaint. The complaint shall be made at the local government appeal court through the mediation of the authority that issued the decision (refusal), within 7 days from delivering the decision to the party. 51 9. The decision authorising the building project Legal foundation •• art. 104 of the Act of 14th June 1960 from the Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 34 par.5, art. 80 par.1 point 1, art. 81 par.1 point.2 , art. 82 par. 2 of the Act of 7th July 1994 - The Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The following should be attached to the form: 1) 4 counterparts of the building project with opinions, adjustments, permissions and other documents required by the detailed regulations, and certificates (from the designers and the verifying team) confirming the professional self-government members scheduling as on the day of the project development, and with statements of the project team confirming the implementation of the project in accordance to prevailing regulations, 2) declaration confirming one’s right to dispose of the property for building purposes, 3) the land development and management decision, if required pursuant to the Land Development and Management Act, 4) provision for the consultation of the proposed solutions with the relevant architectural and construction administration authority, referred to in art. 33 par. 2 point 4 of the Actthe Building Law, 5) decision with the environmental conditioning justification of the consent for the project implementation, if required, pursuant to the act of 3rd October 2008 on accessing information about the environment and its protection, social participation in its protection and estimating the influence on the environment, 6) in case of commercial buildings of the trading area exceeding 400 m2, where trading business shall be conducted – a permit referred to in art. 3 of the Act on setting up and running large commercial buildings of 11th May 2007 (the Journal of Laws of 2007 no. 127, pos. 880), 7) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• for issuing the above decision – 47 PLN – the quotation as in part I point 10 of the stamp duty fee act of 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• for the warrant – 17 PLN (as in part IV par. 9 of the stamp duty fee act of 16th November 2006/the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act 52 Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than in one month, and no later than two months for matters especially complicated, from the day of legal proceedings initiation, excluding delays for the reasons beyond the control of the authority. Appeal conditions An appeal shall be made at the office of Kujawsko – Pomorskie province head in Bygoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 10. The decision authorising the building project and issuing the building permit Legal foundation •• art.104 of the Act of 14th June 1960 – the Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 34 par. 4, art. 36a par. 1,3,4, art. 80 par. 1 point. 1, art. 81 par. 1 point. 2, art. 82 par. 2 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The application form for issuing the above decision should include: 1) 4 counterparts of the building project with opinions, adjustments, permissions and other documents required by the detailed regulations, and certificates (from the designers and the verifying team) confirming the professional self-government members scheduling as on the day of working out the project, and with statements of the project team confirming the implementation of the project in accordance to prevailing regulations, 2) declaration confirming one’s right to dispose of the property for building purposes, 3) the land development and management decision, if required pursuant to the Land Development and Management Act, 4) provision for the consultation of the proposed solutions with the relevant architectural and construction administration authority, referred to in art. 33 par. 2 point 4 of the Actthe Building Law, 5) decision with the environmental conditioning justification of the consent for the project implementation, if required, pursuant to the act of 3rd October 2008 on accessing information about the environment and its protection, social participation in its protection and estimating the influence on the environment, 6) in case of commercial buildings of the trading area exceeding 400 m2, where trading business shall be conducted – a permit referred to in art. 3 of the Act on setting up and running large commercial buildings of 11th May 2007 (the Journal of Laws of 2007 no. 127, pos. 880), 53 7) the site record book available on request or the construction supervisor’s statement confirming the construction proceedings (if 3 years have passed since the day of the building permit decision legitimation), 8) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• for issuing the above decision – 47 PLN – the quotation as in part I point 10 of the stamp duty fee act of 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• for the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within one month, and no later than within two months for matters especially complicated, from the day of submitting the form, excluding delays for the reasons beyond the control of the authority. Appeal conditions An appeal shall be made at the office of Kujawsko – Pomorskie province head in Bygoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 11. The decision changing the building permit Legal foundation •• art.104 of the Act of 14th June 1960 – the Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 34 par. 4, art. 36a par. 1,3,4, art. 80 par. 1 point. 1, art. 81 par. 1 point. 2, art. 82 par. 2 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The application form for issuing the above decision should include: 1) 4 counterparts of the building project with opinions, adjustments, permissions and other documents required by the detailed regulations, and certificates (from the designers and the verifying team) confirming the professional self-government members scheduling as on the day of working out the project, and with statements of the project team confirming the implementation of the project in accordance to prevailing regulations, 54 2) declaration confirming one’s right to dispose of the property for building purposes, 3) the land development and management decision, if required pursuant to the Land Development and Management Act, 4) provision for the consultation of the proposed solutions with the relevant architectural and construction administration authority, referred to in art. 33 par. 2 point 4 of the Actthe Building Law, 5) decision with the environmental conditioning justification of the consent for the project implementation, if required, pursuant to the act of 3rd October 2008 on accessing information about the environment and its protection, social participation in its protection and estimating the influence on the environment, 6) in case of commercial buildings of the trading area exceeding 400 m2, where trading business shall be conducted – a permit referred to in art. 3 of the Act on setting up and running large commercial buildings of 11th May 2007 (the Journal of Laws of 2007 no. 127, pos. 880), 7) the site record book available on request or the construction supervisor’s statement confirming the construction proceedings (if 3 years have passed since the day of the building permit decision legitimation), 8) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• for issuing the above decision – 47 PLN – the quotation as in part I point 10 of the stamp duty fee act of 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• for the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within one month, and no later than within two months for matters especially complicated, from the day of submitting the form, excluding delays for the reasons beyond the control of the authority. Appeal conditions An appeal shall be made at the office of Kujawsko – Pomorskie province head in Bygoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 55 12. Decision of conveyance of the building permit Legal foundation •• art. 104, art. 163 of the Act of 14th June 1960- Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 40 and art. 81 par..1 point 2 and art. 80 par.1 point. 1, art. 82 par. 2 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The form of conveyance of the above decision should include: 1) declaration confirming one’s right to dispose of the property for building purposes, 2) written consent of the party on whose behalf the decision was issued, 3) a statement of the party assuming the permit, confirming their agreement to all conditions included in the decision (formula derived from the form), 4) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee, 5) the site record book available on request or the construction supervisor’s statement confirming the construction proceedings (if 3 years have passed since the day of the building permit decision legitimation). Charges For conveyance procedure of the building permit decision – 90 PLN (pursuant to the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), For issuing the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within one month, and no later than within two months for matters especially complicated, from the day of legal proceedings initiation. Appeal conditions An appeal shall be made at the office of Kujawsko – Pomorskie province head in Bydgoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 56 13. Accepting an application for performing construction works without a necessary building permit Legal foundation •• art. 30 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623), •• art. 2 point 7 of the Act of 13th October 1998 – Regulations introducing public administrative procedure reformation acts (the Journal of Laws of 1998 no. 133, pos. 872 with later changes). Required documents An application form with the kind, field and way of performing the construction works with the following enclosures: 1) declaration confirming one’s right to dispose of the property for building purposes, 2) according to necessities, appropriate sketches or drawings, and permits, agreements and opinions required by different regulations, 3) for the construction mentioned in art. 29 par. 1 point 19 and 20 – the land management and development plan should be attached with a technical description of an installation, made by an architect with appropriate construction rights, 4) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. The application forms should be submitted 30 days before the planned date of the investment implementation. The investment implementation may be conducted unless in 30 days period from the day of submitting the application form, an appropriate authority objects in course of decision. Charges •• The application form is not chargeable pursuant to the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• For issuing the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006/ the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within 30 days from the day of submitting the complete application form. The lack of any final decision within 30 days from the day of submitting the complete application form – means a silent consent of the authority for the investment implementation. Appeal conditions In case of a final objection of the authority, an appeal shall be made at the office of Kujawsko – Pomorskie province head in Bygoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 57 14. A confirmation of the agreement of the planned change of the land management with the prevailing local plan of spatial development or „the Study of the centre of conditions and directions of spatial development of the city of Toruń” Legal foundation •• art.217 § 1 and 2 point 2 of the Act of 14th June 1960 – Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 71 par. 2 point 4 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The application form for issuing the above document should include: 1) the exact address of the property, 2) the record number of the property, the number of the ambit or a copy of the master map with applied property borders, 3) the property ownership declaration, 4) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• For issuing the application form – 17 PLN – (pursuant to part II, point 21 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos.1635 with later changes), •• For issuing the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Matters shall be settled promptly, no later than within 7 days from the day of submitting the application form. The applications are examined on the first come first served basis. Appeal conditions A refusal to issue the certificate with the content demanded by the applicant or a refusal to issue such at all occurs in the course of final provisions that allow a complaint. The complaint shall be made at the local government appeal court through the mediation of the authority that issued the decision (refusal), within 7 days from delivering the decision to the party. 58 15. The procedure of accepting the application form for changing the purpose of the building object or its part Legal foundation •• art. 71 par. 2, art. 80 par. 1 point. 1 and art. 81 par. 1 point. 2 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The application form with a concrete proposal of changing the purpose of the building project or its part, with the starting date and the following enclosures: 1) declaration confirming one’s right to dispose of the property for building purposes, 2) description and a drawing showing the location of the building object in relation to the borders and other building objects situated or being built in this and neighbouring properties, ith marking the building object or its part which purpose is supposed to be changed 3) concise technical description determining the kind and characteristics of the building object and its construction, with technical and usable data, including the sizes and loads arrangement, and if necessary also technological data, 4) statement of the mayor of the City of Toruń confirming the agreement of the planned new purpose of the building project with the prevailing local plan of spatial development or the final land development and management decision, 5) in case of the change of purpose referred to in par. 1 point 2 – expert assessment of a person with appropriate building rights without any limitations in particular field, 6) confirmation of obtaining all the agreements, permits and opinions required by detailed regulations or other documents required by separate regulations, 7) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. The application form should be submitted before changing the use of the building object or its part. The change of its use may be conducted unless within 30 days period from the day of submitting the complete application form an appropriate authority objects in the course of decision. Charges •• The application form is not chargeable pursuant to the stamp duty fee act of 16th November 2006 (the Journal of laws of 2006 no. 225, pos. 1635 with later changes), •• For issuing the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). Appointed time Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within 30 days from the day of submitting the complete 59 application form. The lack of any final decision within 30 days from the day of submitting the complete application form means a silent consent of the authority for the investment implementation. Appeal conditions In case of a final objection of the authority, an appeal shall be made at the office of Kujawsko – Pomorskie province head in Bygoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 16. The premises independence statement Legal foundation •• art.217 § 1 and 2 point 2 of the Act of 14th June 1960 – Code of Administrative procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 2 par. 1, 2 and 3 of the premises ownership act of 24th June 1994 (consolidated act of the Journal of Laws of 2000 no. 80, pos. 903 with later changes). Required documents The application form for issuing the premises independence statement should include: 1) the exact address of the property, 2) the record number of the property, the number of the ambit or a copy of the master map with applied property borders and technical floor plans of the premises the property for which the independence statement shall be issued consists of, 3) the property ownership declaration, 4) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. Charges •• For issuing the statement – 17 PLN – (pursuant to part II, point 21 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• For issuing the warrant – 17 PLN (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Matters shall be settled promptly, no later than within 7 days period from the day of submitting the application form. The application forms are examined on the first come first served basis. 60 Appeal conditions A refusal to issue the statement with the content demanded by the applicant or a refusal to issue such at all occurs in the course of final provisions that allow a complaint. The complaint shall be made at the office of Kujawsko – Pomorskie province head through the mediation of the authority that issued the decision (refusal), within 7 days from delivering the decision to the party. 17. Demolition permit decision Legal foundation •• Art.104 of the Act of 14th June 1960 – Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art. 32, art. 33 par. 4, art. 80 par. 1 point 1, art. 81 par. 1 point 2, art. 82 par. 2 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The application form for issuing the above decision should include: 1) according to necessities, 4 counterparts of the building project with opinions, adjustments, permissions and other documents required by the detailed regulations, and certificates (from the designers and the verifying team) confirming the professional self-government members scheduling as on the day of the project development, and with statements of the project team confirming the implementation of the project in accordance to prevailing regulations, 2) declaration confirming one’s right to dispose of the property for building purposes, 3) the property owner’s permit for demolition, 4) sketch of the structure’s location, 5) description of the extent and kind of demolition works, 6) description of the way of providing public and property safety, 7) permissions, adjustments or other authorities’ opinions, and other documents required by the detailed regulations, 8) land development and management decision, if required according to the Land Management and Development Act 9) resolution confirming that the solutions in the field referred to in art. 33 par. 2 point 4 of the Act are in accord with the adequate administrative authority of the construction – the Building Law, 10) decision with the environmental conditioning justification of the consent for the project implementation, if required, pursuant to the act of 3rd October 2008 on accessing information about the environment and its protection, social participation in its protection and estimating the influence on the environment, 11) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. 61 Charges •• For issuing the above decision – 36 PLN (pursuant to part II, point 11 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• For issuing the warrant – 17 PLN (pursuant to part IV par.9 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within one month, and no later than within two months for matters especially complicated, from the day of legal proceedings initiation, excluding delays for reasons beyond the control of the authority. Appeal conditions The complaint shall be made at the office of Kujawsko – Pomorskie province head through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 18. Reporting demolition works for which a demolition permit is not required Legal foundation •• art. 31 par. 1 and 2, art. 82 b par.. 1 point 2c of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623), •• art. 2 point 7 of the Act of 13th October 1998 – Regulations introducing public administrative procedure reformation acts (the Journal of Laws of 1998 no. 133, pos. 872 with later changes). Required documents The application form with a concrete kind, extent and way of conducting the works, as well as with the starting date and the following enclosures: 1) the property owner’s consent to its demolition, 2) declaration confirming one’s right to dispose of the property for building purposes, 3) according to necessities, appropriate sketches or drawings, and permits, agreements and opinions required by different regulations, 4) the application form should include the kind, extent and way of conducting the demolition works referred to in art. 31 par. 1 of the Building Law, 5) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. 62 The application form should be submitted within 30 days before the appointed time of the investment implementation. The procedure may be conducted unless within 30 days period from the day of submitting the complete application form an appropriate authority objects in the course of decision. Charges •• The application form is not chargeable pursuant to the stamp duty fee act of 16th November 006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• For issuing the warrant – 17 PLNs (pursuant to part IV par. 9 of the stamp duty fee act of 16th November 2006 / the Journal of Laws of 2006 no. 225, pos.1635 with later changes). Appointed time limit Matters shall be settled promptly. Settling a matter requiring an investigation procedure shall be completed no later than within 30 days from the day of submitting the complete application form, excluding the delays beyond the control of the authority. The lack of any final decision within 30 days from the day of submitting the complete application form means a silent consent of the authority for the investment implementation. Appeal conditions In case of a final objection of the authority, an appeal shall be made at the office of Kujawsko – Pomorskie province head in Bygoszcz through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 19. The site record book registration Legal foundation •• art. 42 par. 2 point 1 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623), •• The regulation of the minister of social equipment of 26th June 2002 on the site record book, the fitting and demolition processes, information board and OSH notice (the Journal of Laws of 2002 no. 108, pos. 953 with changes). Required documents The site book registration application form should include: 1) the exact location of the property for which the site book shall be registered, 2) the decision authorising the implementation of the investment with the decision stamp, date of issue and its legitimation date, 3) the site record book available on request of the registering official – the decision authorising the investment implementation with the administrative finality clause, 4) optionally – the warrant given to a physical person acting for the investor, with the required stamp duty fee. 63 Charges •• The site record book registration procedure is not chargeable pursuant to the stamp duty fee act of 16th November 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• For issuing the warrant – 17 PLN (pursuant to part IV par. 4 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). Appointed time limit Matters shall be settled promptly, no later than within 3 days from the day of submitting the application form. The application forms are examined on the first come first served basis. Appeal conditions Appeal does not apply. 20. Issuing the decision authorising a road investment implementation (annotation: the above decision is issued only for public road building and development, that is classified by specific regulation to national, province, county, and community roads; the mayor of the City of Toruń is the adequate authority for province and community roads, for the rest of cases the adequate authority is the head of Kujawsko-Pomorskie province office; the application form for issuing the decision may be submitted only by road and transportation office supervisor or his proxy) Legal foundation •• art.104 of the Act of 14th June 1960 – Code of Administrative Procedure (consolidated act of the Journal of Laws of 2000 no. 98, pos. 1071 with later changes), •• art.11a of the act of the detailed regulations of preparing and implementing investments within the scope of public roads of 10th April 2003 (consolidated act of the Journal of Laws of 2008 no. 193, pos. 1194 with later changes), •• The Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, pos. 1623). Required documents The application form for issuing the above decision set by the attached pattern should include: 1) the borders of the investment, presented on a copy of at least 1:5.000 scaled map, showing the suggested plan of the road with a marked area for constructions and available utilities, 2) the analysis of the relation of the designed road with other public roads, 3) maps with the property division projects prepared according to different regulations, 4) determination of the changes in the current infrastructure of the area management, 5) 4 counterparts of the building project, 64 6) resolution settling a solution to the building alignment and the elevation issues of the buildings from the side of roads, streets, squares and other public places, as well as the plan and technical features of the roads, communication lines and the available utilities network carried behind the borders of the compound area, and connection of these objects to the public usage network; these should be in accord with the adequate administrative authority of the construction, 7) opinions required by art. 11d par.. 1 point 8 of the Act, 8) administrative decisions required by different regulations (among others: the environmental conditioning decision), 9) optionally – the warrant given to a physical person acting for the investor (enclosure number 2), with the required stamp duty fee. Charges •• issuing the decision authorising a road investment implementation is not chargeable pursuant to the stamp duty fee act of 16th November 2006 (the Journal of Laws of 2006 no. 225, pos. 1635 with later changes), •• for issuing the proxy – 17 PLN (pursuant to part IV par. 4 of the stamp duty fee act of 16th November 2006 /the Journal of Laws of 2006 no. 225, pos. 1635 with later changes). ANNOTATION: exemption from charges pursuant to the above Act. Appointed time limit Matters shall be settled promptly. The decision authorising a road investment implementation shall be issued within 90 days from the day of submitting the complete application form as specified in art 11, act 1. Appeal conditions An appeal to the objection shall be made at the office of Kujawsko – Pomorskie province head through the mediation of the authority that issued the decision, within 14 days from delivering the decision to the party. 21. Notification of the planned term of construction works commencement Legal foundation: •• Art. 41 of the Act 4 of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, item 1623). Required documents: 1) declaration of the project manager (site manager) confirming the preparation of the health and safety plan, the acceptance of the duty of supervising the site (construction works), as well as the certification of the current registration to the appropriate professional association chamber, 65 2) in the event of establishing the investor’s supervision- a declaration of the investor ‘s inspector confirming the acceptance of the duty of investor’s supervision over the construction works, as well as the certification of the current registration to the appropriate professional association chamber, 3) the information containing data issued on the board with data concerning health and safety of work; this is not applicable with regards to objects of defense or national security and line facilities. Charges Not applicable Appointed time limit The Investor shall be obliged to submit the notification to the Poviat Construction Supervision Inspector of the township district of Toruń with regards to the planned commencement of construction works at least 7 days prior to their commencement. 22. Notification of construction termination Legal foundation •• Art. 54 of the Act 57 of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, item 1623). Procedure In the event when the permission for land usufruct is required its use shall be permitted once the Poviat Construction Supervision Inspector of Toruń has been notified of the finalization of the construction, once this organ does not object by way of a decision within the period of 21 days post receipt of the notification. Required documents 1) the original site record book, 2) the declaration of the site manager on compliance of the completion of the construction object with the construction design and the conditions of building permit as well as the provisions regarding ensuring appropriate state and order at the construction site, and also-if applicable- the road, street, neighboring buildings, building or premises, 3) the declaration regarding the management of the terrains in the vicinity, in the event that the exploitation of the built object is dependent on their appropriate management, 4) research and test protocols, 5) as built geodetic survey, 6) confirmation in accordance with separate provisions of the handover of the performed terminals. 66 Charges Not applicable Appointed time limit The Investor shall be obliged to submit the notification of the construction finalization at least 21 days prior to the commencement of usufruct of the object. Appeal conditions An appeal to the objection by PINB via a decision mode shall be made by the investor at the office of Kujawsko – Pomorskie Province Construction Supervision Inspector in Bydgoszcz through the mediation of the authority of the first instance, within 14 days from delivering the decision to the party. 23. Obtaining permission for usufruct of the building object Legal foundation •• Art. 55-60 of the Act of 7th July 1994 – the Building Law (consolidated act of the Journal of Laws of 2010 no. 243, item 1623). Procedure Obtaining permission for usufruct of the building object is required in the event when: •• the construction permit is required for the construction of a building object and the object falls within the category V, IX – XVIII, XX, XXII, XXIV, XXVII – XXX of building object as specified in the Appendix to the Act, •• the circumstances as specified in art. 49, act 5 or art 51, act 4 of the Building Law ( post recommencement and suspension of works) take place, •• the usufruct of the building object takes place prior to the completion of all construction works. The Investor required to obtain the permission for usufruct of the building object is obliged to inform the organs: State Sanitary Inspection, the National Labour Inspectorate and National Fire Service about the finalization of the building object and the intent to commence the usufruct. Lack of issued positions by the above organs within 14 days from receipt of the notification shall be considered as lack of objections to it. Required documents Application form for obtaining the permission for usufruct shall include: 1) original site record book, 2) the declaration of the site manager on compliance of the completion of the construction object with the construction design and the conditions of building permit as well as the provisions regarding ensuring appropriate state and order at the construction site, and also-if applicable- the street, neighboring buildings, building or premises, 67 3) declaration of appropriate usufruct of the adjoining terrains, in the event that the exploitation of the built object is dependent on their appropriate management, 4) research protocols and tests (chimney sweep opinion, protocol of gas tightness test and purging , handover protocol of water-plumbing installation, electrical terminal etc.), 5) as built geodetic survey of the object, the management and the territorial development 6) statement on lack of objections or concerns from the above organs. Charges •• for the issuance of decision-25% of rate specified in part III, act 9, point 1 of the Duty Stamp Act, Exemption from charges •• in accordance with the Stamp Duty Act Appointed time limit The Provincial Construction Supervision Inspector shall issue a decision post conducting the obligatory construction check which shall be conducted within 21 days from the day of the receipt of the request by the Investor. Appeal conditions The Investor has the right to appeal from the decision to the Provincial Construction Supervision Inspector in Bydgoszcz through the mediation of the authority of the first instance, within 14 days from delivering the decision to the party. 24. Land Use Plan The subject of activities of the Municipal Urban Atelier (MUA) in Toruń is to conduct design works in the scope of urban spatial planning as well as to analyse and research of the directions of the special city development. MUA has elaborated for the investors’ needs, the visual map, where among others the areas which have obtained area use plans and areas where the process of preparation of plan designs is under way pursuant to the Resolutions by the City Council of Toruń. Pursuant to the Act on planning and spatial development of 27 March 2003 (Journal of Laws no. 80, item 717 with further changes) the establishing of the purpose of the area, the spread of investments of public use and defining the means of land use and building conditions of an area shall take place in the area plan of spatial development (art. 4, act 1). •• Area plan of spatial development The elaborations of the plan (wording and drawings, copies which can be obtained in the Department of Architecture and Construction of the Municipal Office of Toruń at ul. Grudziądzka 126 B form-along with the other conditions obtained from the network administration and Roads and Transportation Office-the basis for further design works (establishing the construction design). For the specific investment project covered by the build- 68 ing project the Department of Architecture and Construction authorized by the President of Toruń issues an administrative decision within further proceedings on the construction permission. •• Absence of Area plan of spatial development With regards to the absence of area plan of spatial development the change of management of the area consisting of the construction of the building object or conducting other building works, as well as the change to the means of managing the building object or its parts (with the exceptions as specified by the Act) requires establishing the conditions of building by way of a decision. This matter shall be settled in the Department of Architecture and Construction of the Municipal Office of Toruń, where the application form on the issuance of a decision on the conditions of the building is submitted. The issuance of such decision is possible subject to certain conditions being met (art. 61 of the Act on Planning and Spatial Development). On their basis the investor conducts technical documentation (construction design) of the investment and applies for granting a decision with regards to the construction permission. Municipal Urban Atelier 126 B Grudziądzka Street 87-100 Toruń phone number: +48 56 611 84 50 Fax : +48 56 611 84 66 mpu@um.torun.pl www.mpu-torun.pl 69 06 EU PROGRAMS FOR ENTERPRENEURS 06 EU PROGRAMS FOR ENTERPRENEURS The support for enterprises is covered by the Regional Operational Programme of Kujawsko-Pomorskie Voivodship, Operational Programme Innovative Economy, as well as Operational Programme Human Capital and Infrastructure and Environment. In the framework of the OP IE the projects which are innovative at least on the country scale or at the international level will be supported. Furthermore the remaining investments, including the innovative projects at the regional level, will be supported within the framework of the Regional Operational Programme. The direct support for the enterprises planned within the framework of the Programme Human Capital include, above all, the funding of projects related to trainings, promotional activities and projects connected to the creation of new work places. Moreover, within the framework of the Programme Infrastructure and Environment the entrepreneurs will have the opportunity to obtain support for the realization of projects related to environment protection and renewable sources of energy. Regional Operational Programme for the Kujawsko-Pomorskie Voivodeship for the years 2007-2013 The Regional Operational Programme (ROP) is a strategic document the main objective of which for the years 2007-2013 is to create conditions for a dynamic social-economic development, the growth of potential and the efficiency of management, creation of capacity for efficient economic competition with the environment while respecting the principles of a balanced development. ROP is financed from the European Regional Development Fund, public national resources and private funds. The Voivodeship authorities are responsible for implementing ROP in the WK Voivodeship. These organs have elaborated documents filling up the provisions of the programme, that is a detailed description of priorities ( ROP Specifications, WK-V). This document constitutes a compendium of knowledge for potential beneficiaries of the operational programme with regards to the possibilities and means of realization of projects and its goals is to facilitate the elaboration of the project and the correct preparation of the motion on the funding. The provisions of the ROPS WK-V are moreover the basis of formulating the directives for beneficiaries in the individual application rounds at the ROP realization stage. 951 million Euro will come from the common share resources of the European Regional Development Fund. The level of financing within the framework of the individual activities of ROP WK-V will amount to 85%, depending on the nature of the particular priority axis. 71 In the majority of cases of the ROP the share of European resources in the qualifying expenditure at the project level is at the level between 50-70%. The minimum contribution by the beneficiary is 30%. The division of resources for the individual priority axis is presented as follows: •• Priority Axis 1. Development of technical infrastructure –approx. 25%, approx. 239 million euro •• Priority Axis 2. Preservation and rational management of environment – approx. 12%, approx. 118 million euro •• Priority Axis 3. Development of social infrastructure – approx. 13%, approx. 124 mil- lion euro •• Priority Axis 4. Development of information society infrastructure– approx. 6%, approx. 57 million euro •• Priority Axis 5. Strengthening competitiveness of enterprises – approx. 26%, approx. 252 million euro •• Priority Axis 6. Support for tourism development– approx. 5%, approx. 47 million euro •• Priority Axis 7. Support of transformations for cities and areas requiring restoration – approx. 9%, approx. 86 million euro •• Priority Axis 8. Technical support – approx. 3%, approx. 28 million euro The Priority 5 is the most critical for entrepreneurs- The strengthening of competitiveness of enterprises. This axis assumes among others the support of the development of business related institutions, support of investment projects of enterprises targeted at increasing, modernization (introduction of modern technology) of production capacity and service capacity which will result in the creation of new work places, as well as in the direct support of investment ventures in the existing enterprises in the scope of adjusting to the requirements of environment protection and other requirements stemming from the EU regulations. The support of ventures related to the preparation of investment areas in the scope of obtaining the necessary infrastructure is also assumed. The following resources are planned to be engaged within the framework of the 5 axis: •• total 368 058 485 euro •• ERDF 252 016 012 euro •• national public 44 473 414 euro •• private 71 569 059 euro The following activities are distinguished within the framework of the 5 priority axis: Activity 5.1 Development of business environment institutions Activity 5.2 Support of enterprise investments Sub-activity 5.2.1 targeted at micro enterprises Sub-activity 5.2.2 targeted at small and medium enterprises Activity 5.3 Support of enterprises in the scope of adjusting to the requirements of environment protection 72 Activity 5.4 Strengthening the regional potential of research and technology development Activity 5.5 Promotion and development of branded products Activity 5.6 Comprehensive territorial development of investment areas However, the entrepreneurs find the following activities most critical: 5.2, 5.3, 5.4, 5.5. Share of individual activities in the Axis 5-ROP-WK-V 11% 17% 4% Activity 5.1 Activity 5.2 Activity 5.3 Activity 5.4 26% Activity 5.5 Activity 5.6 41% 1% Source: Detailed description of priority axis of the Regional Operational Programme of Kujawsko-Pomorskie Voivodeship for the years 2007-2013 Schedule of contests for Priority Axis 5 Priority Axis 5 Strengthening competitiveness of enterprises Sub-activity 5.2.1 Support of micro enterprise investments Activity 5.3 Support of enterprises in the scope of adjusting to the requirements of environment protection Activity 5.4 Strengthening regional potential of research and technology development Activity 5.5 Promotion and development of branded products Date of content announcement 06.2013 04.2013 04.2013 04.2013 The entrepreneurs may avail of the support within the framework of Priority 6- Support of tourism development. Within the framework of this axis the support of among others: the development of tourism and spa infrastructure, development of tourism services, as well as the promotion of tourism related products. Within the framework of Axis 6 the following resources were engaged: •• •• •• •• total 68 528 216 euro ERDF 47 550 191 euro national public 8 391 210 euro private 12 586 815 euro 73 The following activities are distinguished within the framework of priority axis 6: Activity 6.1 Development of tourism related services based on natural environment resources Activity 6.2 Development of tourism related and spa services Activity 6.2 Development of tourism related and spa services was targeted at entrepreneurs Within the framework of this activity the following objectives were assumed: •• the increase in the significance of tourism related services (qualifying tourism, agritourism, leisure-spa and business tourism ) as factor stimulating social-economic development of Kujawsko-Pomorskie Voivodeship, •• the support of investments necessary for the proper and balanced development of infrastructure aimed at the development of specific forms of tourism and the spa medicine facilities, •• the support in the scope of promotion and tourist information, as well as tourism related products, mainly branded, targeted at creating and promoting original and unique regional tourist products. Share of individual activities in the Axis 6-ROP-WK-V 19% Activity 6.1 Activity 6.2 81% Source: Detailed description of priority axis of the Regional Operational Programme of Kujawsko-Pomorskie Voivodeship for the years 2007-2013 Within the framework of Axis VI ROP WK-V until 31 December 2012 57 agreements regarding funding were signed for the total amount of 375 998 476,9 PLN, of which the amount financed by the EU amounted to 180 268 573,5 PLN. At present, the economic entities cannot apply for funds in the framework of Axis VI. The Operational Programme Innovative Economy for the years 2007-2013 Within the framework of OP IE the projects which are innovative at least on the country scale or at the international level are supported. At the same time the projects which are innovative at the regional level will be supported within the framework of the Regional Operational Programme (ROP). The addition to activities directly targeted at entrepreneurs will be the systemic support for the network of institutions supporting business and innovative institutions business related (such as technology parks, technology incubators, advanced technology centers). 74 Allocation of financical resources within OPIE Priority 1 Research and development of modern technologies Priority 2 Infrastructure of B+R sphere 4% 13% 15% Priority 3 Capital for innovation 13% Priority 4 Investments in innovative ventures 8% Priority 5 Innovation diffusion 4% 4% 4% Priority 6 Polish economy on the international market Priority 7 Information Society- building electronic administration Priority 8 Information Societyincreasing innovativeness of economy 35% Priority 9 Technical assistance Source: www.mrr.gov.pl The key role of the Operational Programme Innovative Economy is the support of the development of innovative enterprises as well as the competitiveness of Polish economy. In the framework of the OP IE the projects related mainly to the use of new technological solutions, products, services and organizations will be co-funded. The objective of the programme is to facilitate access to resources for innovative enterprises undertaken by small and medium enterprises (SME). Within the framework of OP IE promotional activities for economy, export as well as strengthening the image of Poland as an attractive country for investors are planned. The programme is targeted at attracting companies to conducting research-development activities, transferring solutions from science sector to the business one and between enterprises, purchasing and implementing the results of research and development works and then their realization. Within the framework of OPIE for the year 2013 the editions for applications of grants will take place for projects which will be undertaken by entrepreneurs with regards to the following activities. 75 Priority VI Polish economy on the international market Activity 6.1 Passport to export Date of commencement of grants applications submitting process Deadline of grants application submitting II round: II round: II round: 18.04.2013 06.05.2011 17.05.2011 Date of contest announcement 14 days from the enforcement of the regulation regarding granting financial aid by PARP in the framework of OP IE Priority VIII Information Societyincreasing innovativeness of economy Activity 8.1 Support of economic activity in the area of electronic economy Activity 8.2 Support of implementation of electronic business of B2B type III round: III round: III round: 24.06.2013 08.07.2013 19.07.2013 I round: I round: I round: 03.04.2013 17.04.2011 30.04.2011 II round: II round: II round: 03.06.2013 17.06.2013 28.06.2013 Operational Programme Infrastructure and Environment for the years 2007-2013 The main purpose of the Programme is to increase investment attractiveness of Poland and its regions through the development of technical infrastructure and at the same time to protect and improve the environment, health, maintain cultural identity and develop territorial coherence. Within the framework of OP Infrastructure and Environment 17 priority axis will be realized. Operational Programme Human Capital for the years 2007-2013 This programme consists of 11 Priorities realized both at the central level, as well as at the regional one. Within the framework of the central component the resources are intended above all for the support of the efficiency of structures and institutional systems, while resources of regional component are targeted at the support of persons and social groups. The programme is the answer to challenges which stand before the UE member states, including Poland, and which are ordered by the new Lisbon Strategy. These challenges include: making Europe a more attractive place to locate investments and engage in employment, develop knowledge and innovativeness as well as create greater number of permanent workplaces. The projects which will be realized in the framework of this programme are: trainings, courses, consultancy, and higher education development projects. Helpful links: www.fundusze.kujawsko-pomorskie.pl www.kujawsko-pomorskie.pl www.funduszestrukturalne.gov.p 76 07 PERSPECTIVES OF GROWTH FOR TORUŃ 07 PERSPECTIVES OF GROWTH FOR TORUŃ City Development Strategy for Toruń City Development Strategy for Toruń till 2020 was passed via the Resolution no 935/2010 of the City Council of Toruń on 4 November 2010. This document defines the vision and the city mission as well as strategic and operational goals, which constitute Addendum to the approved document. The strategy in the presented form is a set of regulations designated to shape investment plans and make key decisions for the city development. It will assist in the realization of long-term activities supporting social-economic development of Toruń. This document will enable the appropriate and development targeted gaining and spending public funds for the city. The strategy can be downloaded at the website of Toruń: http://www.bip.torun.pl/dokumenty.php?Kod=8618 Long-term Financial Plan for the years 2010-2013 The plan was approved by the Resolution no. 764/10. The Resolution is available at the internet website www.bip.torun.pl in the tab “ Plans and action programmes” Entrepreneurial Activity Support Plan for the City of Toruń This document was approved by the Resolution no. 626/09 of the City Council of Toruń on 27 August 2009. The document consists of the analytical part and the operational one. The analytical part contains the diagnosis of the status of entrepreneurial activities of the city of Toruń at the time of elaboration of the document. The second part consists of the operational programme of supporting entrepreneurs in Toruń. The operational plan includes activities and projects which will be realized by departments of the Municipal Office and the subordinate units. The realization term for the plan is within the current programming period of the funds from the European Union for the years 2007-2013. The main objectives of the elaborated document are to concentrate on the realization of key tasks supporting the development of SME, promotional activities, support programmes and promoting the support for the long-term cooperation of economic environment and business support institutions by the authorities of the City of Toruń. The study of conditions and directions of spatial development of the City of Toruń The study was approved by the Resolution no. 1032/06 of the City Council of Toruń of 18 May 2006 in order to define the principles of spatial economy which considers stable development and spatial order of the city. 78 08 INSTITUTIONS ISSUING OPINIONS, SETTLEMENTS, TECHNICAL CONDITIONS AND OTHER 08 INSTITUTIONS ISSUING OPINIONS, SETTLEMENTS, TECHNICAL CONDITIONS AND OTHER Area code for Toruń +48 56 •• Investor Assistance Centre, Municipal Office of Toruń 126 B Grudziądzka Street, 87-100 Toruń, phone number: 611 84 09, 611 84 99, 611 84 18 boi@um.torun.pl, www.boi.torun.pl •• Department of Architecture and Building, Municipal Office of Toruń 126 B Grudziądzka Street, 87-100 Toruń, phone number: 611 84 30 waib@um.torun.pl •• Municipal Urban Atelier 126 B Grudziądzka Street, 87-100 Toruń, phone number: 611 84 50 mpu@um.torun.pl, www.mpu-torun.pl •• Department of Registration and Records, Municipal Office of Toruń 25 Wały Gen. Sikorskiego Street, 87-100 Toruń, phone number: 657 72 00 weir@um.torun.pl •• Department of Geodesy and Cartography, Municipal Office of Toruń 126 B Grudziądzka Street, 87-100 Toruń, phone number: 611 84 70 wgik@um.torun.pl •• Department of Property Management, Municipal Office of Toruń 126 B Grudziądzka Street, 87-100 Toruń, phone number: 611 85 90 wgn@um.torun.pl •• Department of Taxes and Vindication, Municipal Office of Toruń 126 B Grudziądzka Street, 87-100 Toruń, phone number: 611 85 74 wpiw@um.torun.pl 80 •• Department of Environment and Green areas, Municipal Office of Toruń 12 Wały Gen. Sikorskiego Street, 87-100 Toruń, phone number: 611 86 93 wsiz@um.torun.pl •• Municipal Culture Centre in Toruń 2/2 A Podmurna Street, 87-100 Toruń, phone number: 622 14 79 bmkz@um.torun.pl •• Provincial Heritage Monuments Protection Office in Toruń 8 Łazienna Street, 87-100 Toruń, phone number: 655 47 51 torun@torun.wkz.gov.pl, www.torun.wkz.gov.pl •• The Poviat Construction Supervision Inspector of district of Toruń 15/21 Moniuszki Street, 87-100 Toruń, phone number: 652 25 43 pinbpgtorun@interia.pl, biuro@pinbpg.torun.com.pl, www.pinbpg.torun.com.pl •• Toruń Credit Guarantee Fund 27 Kopernika Street, 87-100 Toruń, phone number: 654 71 70 fundusz@tfpk.pl, www.tfpk.pl •• City Road Authority in Toruń 159 Grudziądzka Street, 87-100 Toruń, phone number: 669 31 00 mzd@mzd.torun.pl, www.mzd.torun.pl •• Toruńskie Wodociągi Sp. z o.o. 31/35 Rybaki, 87-100 Toruń, phone number: 658 64 00 sekretariat@wodociagi.torun.com.pl, www.wodociagi.torun.com.pl •• State Fire Service in Toruń 32 Prosta Street, 87-100 Toruń, phone number: 658 01 24 straz@kujawy.psp.gov.pl, www.kujawy.psp.gov.pl •• EDF Toruń S.A. ul. Ceramiczna 6, 87-100 Toruń, phone number: 659 46 66 edftorun@edf.pl, www.edftorun.pl •• ENERGA - Operator S.A. Toruń Branch Office 128 gen. Bema Street, 87-100 Toruń, phone number: 659 51 00 oddzial@torun.energa.pl, torun.energa-operator.pl •• Pomorski Operator Systemu Dystrybucyjnego Sp. z o.o. Gas Distribution Centre in Bydgoszcz 42 Jagiellońska Street, 85-097 Bydgoszcz, phone number: 52 328 51 01 sekretariat@bydgoszcz.psgaz.pl, www.pomorskiosd.pl 81 •• Region of Gas Distribution in Toruń 2/18 Szosa Lubicka Street, 87-100 Toruń, phone number: 621 65 55 •• Sanitary and Epidemiological Station 1 Szosa Bydgoska Street, 87-100 Toruń, phone number: 622 50 29 psse.torun@pis.gov.pl, www.torun.psse.gov.pl •• District Court in Toruń, VI Department of Land and Mortgage Register 12/14 Fosa Staromiejska Street, 87-100 Toruń, phone number: 610 57 60 nkw6@torun.sr.gov.pl, www.bip.torun.sr.gov.pl •• District Court in Toruń, VII Economic Department 31 Młodzieżowa Street, 87-100 Toruń, phone number: 610 58 64 krs7@torun.sr.gov.pl, www.bip.torun.sr.gov.pl •• The Regional Headquarters of the State Forests in Toruń 9 Mickiewicza Street, 87-100 Toruń, phone number: 658 43 00 rdlp@torun.lasy.gov.pl, www.torun.lasy.gov.pl •• Poviat Employment Agency for the city of Toruń 49 A Mazowiecka Street, 87-100 Toruń, phone number: 658 02 02 toto@praca.gov.pl, www.pup.torun.pl •• Customs Chamber in Toruń 63/65 Mazowiecka Street, 87-100 Toruń, phone number: 611 73 03 ic.torun@tor.mofnet.gov.pl, www.izbacelna.torun.pl •• Customs Office in Toruń 61 Batorego Street, 87-100 Toruń, phone number: 619 76 03 uctorun@tor.mofnet.gov.pl, www.izbacelna.torun.pl •• First Revenue Office 34/36 Szosa Chełmińska Street, 87-100 Toruń, phone number: 610 91 00 us0416@kp.mofnet.gov.pl, www.izba-skarbowa.bydgoszcz.pl/us/torun/1/ •• Second Revenue Office 63/65 Mazowiecka Street, 87-100 Toruń, phone number: 611 60 01 us0417@kp.mofnet.gov.pl, www.izba-skarbowa.bydgoszcz.pl/us/torun/2/ 82