Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 3 | Dz.U. 2015 poz. 613 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 3 of 9 · provisions 401–600

This notice announces the consolidated text of the Tax Ordinance Act.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2015 poz. 613
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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administrative decisions administrative enforcement administrative filing administrative penalties administrative procedure administrative processing administrative requests advance agreement procedure advance pricing agreements amendment appeals audit commencement business acquisition case handling certificates citation collateral/security interest commencement confidential information consolidated text publication costs court/registry filing deadlines debt collection +134 more

Statute overview

About this statute

This notice announces the consolidated text of the Tax Ordinance Act. Article 12, point 2. Art. 19. Article 29, point 3 is listed, but the source text provides no substantive rule. Art. 192. 4)

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

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  2. 4

    AI-assisted research summary: This excerpt identifies Art. 61a27 and says its wording was set by an amending act from 12 July 2013.

    § 4. Art. 61a27)W brzmieniu ustalonym przez art. 6 ustawy z dnia 12 lipca 2013 r. o zmianie ustawy o usługach płatniczych oraz niektórych innych ustaw (Dz. U. poz. 1036), która weszła w życie z dniem 7 października 2013 r..
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  5. 62

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  11. 62a

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  12. 63

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  16. 64

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  17. 1

    AI-assisted research summary: Section 1 contains a numbered list with no substantive rule text.

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  24. 6a

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  25. 7

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  26. 65

    AI-assisted research summary: Article 65.

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  27. 1

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  29. 66

    AI-assisted research summary: Art. 66.

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  30. 1

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  33. 3a

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  34. 3b

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  35. 4

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  36. 5

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  37. 67

    AI-assisted research summary: This provision introduces Chapter 7a on relief in repayment of tax liabilities.

    Art. 67. Rozdział 7a Ulgi w spłacie zobowiązań podatkowych
  38. 67a

    AI-assisted research summary: Art. 67a.

    Art. 67a.
  39. 1

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  41. 67b

    AI-assisted research summary: Art. 67b.

    Art. 67b.
  42. 1

    AI-assisted research summary: This provision contains only section numbering and lettered placeholders, with no substantive rule stated.

    § 1. 1) 2) 3) a) b) c) d) e) f) g) h) i) j) k) l) m)
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  47. 6

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  48. 67c

    AI-assisted research summary: Art. 67c.

    Art. 67c.
  49. 1

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  50. 2

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  51. 67d

    AI-assisted research summary: Article 67d is titled or labeled only; no substantive rule is provided in the source text.

    Art. 67d.
  52. 1

    AI-assisted research summary: The text shown contains only section numbering and no substantive rule.

    § 1. 1) 2) 3) 4)
  53. 2

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  54. 3

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  55. 67e

    AI-assisted research summary: This provision is a heading for Chapter 8 on limitation periods.

    Art. 67e. Rozdział 8 Przedawnienie
  56. 68

    AI-assisted research summary: Art. 68.

    Art. 68.
  57. 1

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  58. 2

    AI-assisted research summary: The text only shows “§ 2. 1) 2)” and does not state a substantive rule.

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  60. 4

    AI-assisted research summary: This text says § 4a29 was added by an amendment act.

    § 4. § 4a29)Dodany przez art. 2 pkt 1 ustawy z dnia 16 stycznia 2015 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy - Ordynacja podatkowa (Dz. U. poz. 251), która wejdzie w życie z dniem 1 stycznia 2016 r..
  61. 5

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  62. 69

    AI-assisted research summary: Art. 69.

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  63. 1

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  64. 2

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  65. 3

    AI-assisted research summary: Section 3 only identifies the provision and contains no substantive rule in the supplied text.

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  66. 4

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  67. 70

    AI-assisted research summary: Art. 70.

    Art. 70.
  68. 1

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  69. 2

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  70. 3

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  71. 4

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  72. 5

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  73. 6

    AI-assisted research summary: This section records amendment notes and version history for the article text.

    § 6. 130)W brzmieniu ustalonym przez art. 1 pkt 1 ustawy z dnia 30 sierpnia 2013 r. o zmianie ustawy - Ordynacja podatkowa, ustawy - Kodeks karny skarbowy oraz ustawy - Prawo celne (Dz. U. poz. 1149), która weszła w życie z dniem 15 października 2013 r.) 2) 3) 4) 531)Dodany przez art. 114 ustawy z dnia 11 października 2013 r. o wzajemnej pomocy przy dochodzeniu podatków, należności celnych i innych należności pieniężnych (Dz. U. poz. 1289), która weszła w życie z dniem 21 listopada 2013 r.)
  74. 7

    AI-assisted research summary: § 7. 1) 2) 3) 4) 5)

    § 7. 1) 2) 3) 4) 5)
  75. 8

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  76. 70a

    AI-assisted research summary: Art. 70a.

    Art. 70a.
  77. 1

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  78. 2

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  79. 3

    AI-assisted research summary: Section 3 is identified, but no substantive rule text is provided here.

    § 3.
  80. 70b

    AI-assisted research summary: This text is mainly headings and editorial notes for Article 70b and nearby provisions; it does not state a substantive rule.

    Art. 70b. Art. 70c33)Dodany przez art. 1 pkt 2 ustawy, o której mowa w odnośniku 30.. Art. 7134)W brzmieniu ustalonym przez art. 1 pkt 3 ustawy, o której mowa w odnośniku 30.. Rozdział 9 Nadpłata
  81. 72

    AI-assisted research summary: Art. 72.

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  82. 1

    AI-assisted research summary: The extracted text shows only section markers and an amendment note; it does not contain an operative rule in this excerpt.

    § 1. 1) 2) 3) 4) § 1a35)Dodany przez art. 2 ustawy z dnia 23 października 2014 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw (Dz. U. poz. 1644), która weszła w życie z dniem 1 stycznia 2015 r..
  83. 2

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  84. 73

    AI-assisted research summary: Article 73 is identified, but the provided text contains no substantive rule.

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  85. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6)

    § 1. 1) 2) 3) 4) 5) 6)
  86. 2

    AI-assisted research summary: This fragment says § 2 was added by an amendment reference, but it does not state a substantive rule.

    § 2. 1) 1a36)Dodany przez art. 21 pkt 5 ustawy, o której mowa w odnośniku 3.) 2) 3) 4)
  87. 74

    AI-assisted research summary: Article 74 is listed, but the provided text contains no substantive rule content.

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  88. 74a

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  89. 75

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  90. 1

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  97. 6

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  98. 7

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  99. 76

    AI-assisted research summary: Article 76 is identified, but no rule text is provided here.

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  104. 76a

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  106. 2

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  107. 76b

    AI-assisted research summary: This text contains article numbering and amendment notes, not a substantive rule.

    Art. 76b. § 137)Oznaczenie § 1 nadane przez art. 6 pkt 2 ustawy, o której mowa w odnośniku 17.. § 238)Dodany przez art. 6 pkt 2 ustawy, o której mowa w odnośniku 17.. § 338)Dodany przez art. 6 pkt 2 ustawy, o której mowa w odnośniku 17.. § 438)Dodany przez art. 6 pkt 2 ustawy, o której mowa w odnośniku 17.. 1) 2)
  108. 76c

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  109. 77

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  110. 1

    AI-assisted research summary: § 1. 1) a) b) c) d) 2) 3) 4) 5) 6) a) b) 7)

    § 1. 1) a) b) c) d) 2) 3) 4) 5) 6) a) b) 7)
  111. 2

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    § 2. 1) 2)
  112. 3

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  113. 4

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  114. 77a

    AI-assisted research summary: The text only identifies Article 77a.

    Art. 77a.
  115. 77b

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    Art. 77b.
  116. 1

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    § 1. 1) 2)
  117. 2

    AI-assisted research summary: This text only notes that § 2, item 1, point 239 was amended by Article 147 point 4 of a referenced act.

    § 2. 1) 239)W brzmieniu ustalonym przez art. 147 pkt 4 ustawy, o której mowa w odnośniku 9.) 3)
  118. 3

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  120. 5

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  121. 77c

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  122. 1

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  123. 2

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  124. 78

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  127. 3

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  128. 4

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  129. 5

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  130. 78a

    AI-assisted research summary: Article 78a is shown only as a label; no operative rule is provided in the source text.

    Art. 78a.
  131. 79

    AI-assisted research summary: Art. 79.

    Art. 79.
  132. 1

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  133. 2

    AI-assisted research summary: § 2. contains no substantive rule text in the provided source.

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  134. 3

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    § 3.
  135. 80

    AI-assisted research summary: Art. 80.

    Art. 80.
  136. 1

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    § 1.
  137. 2

    AI-assisted research summary: § 2.

    § 2.
  138. 3

    AI-assisted research summary: Section 3 introduces Chapter 9a on signing declarations.

    § 3. Rozdział 9a Podpisywanie deklaracji
  139. 80a

    AI-assisted research summary: Art. 80a.

    Art. 80a.
  140. 1

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  141. 2

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    § 2.
  142. 2a

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    § 2a.
  143. 3

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    § 3.
  144. 4

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    § 4.
  145. 5

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    § 5.
  146. 80b

    AI-assisted research summary: Article 80b concerns Chapter 10 on correcting declarations.

    Art. 80b. Rozdział 10 Korekta deklaracji
  147. 81

    AI-assisted research summary: Art. 81.

    Art. 81.
  148. 1

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    § 1.
  149. 1a

    AI-assisted research summary: This text says that one part is in the wording established by another provision, and another part was added by that provision.

    § 1a. § 240)W brzmieniu ustalonym przez art. 2 pkt 2 lit. a ustawy, o której mowa w odnośniku 7.. § 341)Dodany przez art. 2 pkt 2 lit. b ustawy, o której mowa w odnośniku 7..
  150. 81a

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    Art. 81a.
  151. 81b

    AI-assisted research summary: Art. 81b.

    Art. 81b.
  152. 1

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    § 1. 1) 2) a) b)
  153. 2

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    § 2.
  154. 3

    AI-assisted research summary: § 3.

    § 3.
  155. 81c

    AI-assisted research summary: This provision labels Article 81c and places it in Chapter 11 on tax information.

    Art. 81c. Rozdział 11 Informacje podatkowe
  156. 82

    AI-assisted research summary: Art. 82.

    Art. 82.
  157. 1

    AI-assisted research summary: The provided text contains only section numbering and no substantive rule.

    § 1. 1) 2) 3)
  158. 2

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    § 2.
  159. 2a

    AI-assisted research summary: Heading only; no operative rule is stated in the supplied text.

    § 2a.
  160. 2b

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    § 2b.
  161. 2c

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    § 2c.
  162. 3

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    § 3.
  163. 4

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    § 4.
  164. 5

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    § 5.
  165. 6

    AI-assisted research summary: § 6. 1) 2)

    § 6. 1) 2)
  166. 7

    AI-assisted research summary: § 7. 1) 2)

    § 7. 1) 2)
  167. 8

    AI-assisted research summary: § 8.

    § 8.
  168. 82a

    AI-assisted research summary: Article 82a.

    Art. 82a.
  169. 1

    AI-assisted research summary: § 1. 1) 2)

    § 1. 1) 2)
  170. 2

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    § 2.
  171. 83

    AI-assisted research summary: Art. 83.

    Art. 83.
  172. 84

    AI-assisted research summary: Art. 84.

    Art. 84.
  173. 1

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    § 1.
  174. 2

    AI-assisted research summary: § 2.

    § 2.
  175. 85

    AI-assisted research summary: Article 85.

    Art. 85.
  176. 86

    AI-assisted research summary: This provision states that Article 86 § 143 is in the wording established by Article 2 point 3 of the act referred to in footnote 7.

    Art. 86. § 143)W brzmieniu ustalonym przez art. 2 pkt 3 ustawy, o której mowa w odnośniku 7..
  177. 2

    AI-assisted research summary: This provision labels Chapter 12 as “Accounts.”

    § 2. Rozdział 12 Rachunki
  178. 87

    AI-assisted research summary: This text only notes that Art. 87 § 144 is in the version established by an amending act and that the amendment entered into force on 1 January 2014.

    Art. 87. § 144)W brzmieniu ustalonym przez art. 2 ustawy z dnia 7 grudnia 2012 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. z 2013 r. poz. 35), który wszedł w życie z dniem 1 stycznia 2014 r..
  179. 2

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    § 2.
  180. 3

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    § 3.
  181. 4

    AI-assisted research summary: § 4.

    § 4.
  182. 5

    AI-assisted research summary: § 5.

    § 5.
  183. 88

    AI-assisted research summary: Article 88.

    Art. 88.
  184. 1

    AI-assisted research summary: § 1.

    § 1.
  185. 2

    AI-assisted research summary: § 2.

    § 2.
  186. 89

    AI-assisted research summary: Article 89.

    Art. 89.
  187. 90

    AI-assisted research summary: Article 90 introduces Chapter 13 on joint and several liability.

    Art. 90. Rozdział 13 Odpowiedzialność solidarna
  188. 91

    AI-assisted research summary: Art. 91.

    Art. 91.
  189. 92

    AI-assisted research summary: Art. 92.

    Art. 92.
  190. 1

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    § 1.
  191. 2

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    § 2.
  192. 3

    AI-assisted research summary: § 3.

    § 3.
  193. 4

    AI-assisted research summary: This section is titled “Chapter 14: Rights and duties of legal successors and transformed entities.”

    § 4. Rozdział 14 Prawa i obowiązki następców prawnych oraz podmiotów przekształconych
  194. 93

    AI-assisted research summary: Art. 93.

    Art. 93.
  195. 1

    AI-assisted research summary: § 1. 1) 2) 3)

    § 1. 1) 2) 3)
  196. 2

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    § 2. 1) 2)
  197. 3

    AI-assisted research summary: Section 3.

    § 3.
  198. 93a

    AI-assisted research summary: Article 93a is identified, but no substantive rule text is provided here.

    Art. 93a.
  199. 1

    AI-assisted research summary: § 1. 1) 2)

    § 1. 1) 2)
  200. 2

    AI-assisted research summary: § 2. 1) a) b) 2)

    § 2. 1) a) b) 2)

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