The present paper is a publication typical for legal sciences. It consists in commentary to the Act on Granting Protection of Aliens in the Territory of Republic of Poland in wording after the 2008 amendments (legal status as of December 2008). Particular attention was paid to the presentation of Polish practical experiences in the processing of asylum applications. The commentary presents controversial issues appearing in the course of executing the law, taking into account the views of administrative courts and the Refugee Board. The Act has been analysed with the respect to aims (source) of its particular provisions, their effectiveness and cohesion. The author comes to conclusion that the Act needs amendments, mainly in the area of procedural regulations.