Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 4 | 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 4 of 9 · provisions 601–800

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

Showing 200 of 1,610

  1. 3

    AI-assisted research summary: This text is a bracketed amendment note saying § 3 and Art. 93b were added or given wording by later acts.

    § 3. § 445)Dodany przez art. 6 pkt 3 ustawy, o której mowa w odnośniku 17.. Art. 93b46)W brzmieniu ustalonym przez art. 6 pkt 4 ustawy, o której mowa w odnośniku 17..
  2. 93c

    AI-assisted research summary: Art. 93c.

    Art. 93c.
  3. 1

    AI-assisted research summary: § 1.

    § 1.
  4. 2

    AI-assisted research summary: § 2.

    § 2.
  5. 93d

    AI-assisted research summary: Art. 93d.

    Art. 93d.
  6. 93e

    AI-assisted research summary: Art. 93e.

    Art. 93e.
  7. 94

    AI-assisted research summary: Art. 94.

    Art. 94.
  8. 95

    AI-assisted research summary: Art. 95.

    Art. 95.
  9. 1

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    § 1. 1) 2)
  10. 2

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    § 2.
  11. 96

    AI-assisted research summary: Art. 96. 1) 2)

    Art. 96. 1) 2)
  12. 97

    AI-assisted research summary: Article 97 is identified, but no substantive rule text is provided here.

    Art. 97.
  13. 1

    AI-assisted research summary: § 1.

    § 1.
  14. 2

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    § 2.
  15. 3

    AI-assisted research summary: § 3.

    § 3.
  16. 4

    AI-assisted research summary: § 4.

    § 4.
  17. 97a

    AI-assisted research summary: Article 97a is identified, but the provided text contains no operative rule.

    Art. 97a.
  18. 98

    AI-assisted research summary: Article 98.

    Art. 98.
  19. 1

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    § 1.
  20. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7)
  21. 3

    AI-assisted research summary: This wording applies until the referenced amendment enters into force.

    § 3. Art. 9949)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 50.. Art. 9950)W brzmieniu ustalonym przez art. 2 pkt 2 ustawy, o której mowa w odnośniku 29..
  22. 100

    AI-assisted research summary: Art. 100.

    Art. 100.
  23. 1

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    § 1.
  24. 2

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    § 2.
  25. 2a

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    § 2a.
  26. 3

    AI-assisted research summary: § 3.

    § 3.
  27. 101

    AI-assisted research summary: Art. 101.

    Art. 101.
  28. 1

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    § 1.
  29. 2

    AI-assisted research summary: § 2.

    § 2.
  30. 3

    AI-assisted research summary: § 3.

    § 3.
  31. 102

    AI-assisted research summary: Article 102 is identified, but the provided text contains no substantive rule.

    Art. 102.
  32. 1

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

    § 1. 1) 2)
  33. 2

    AI-assisted research summary: § 2.

    § 2.
  34. 3

    AI-assisted research summary: § 3.

    § 3.
  35. 103

    AI-assisted research summary: Art. 103.

    Art. 103.
  36. 1

    AI-assisted research summary: The excerpt only shows a section heading and numbered list markers, without any substantive rule text.

    § 1. 1) 2) 3) 4) 5) 6)
  37. 2

    AI-assisted research summary: § 2.

    § 2.
  38. 104

    AI-assisted research summary: Art. 104.

    Art. 104.
  39. 1

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    § 1.
  40. 2

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    § 2.
  41. 3

    AI-assisted research summary: § 3.

    § 3.
  42. 4

    AI-assisted research summary: § 4.

    § 4.
  43. 105

    AI-assisted research summary: Art. 105.

    Art. 105.
  44. 1

    AI-assisted research summary: § 1.

    § 1.
  45. 2

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

    § 2. 1) 2)
  46. 3

    AI-assisted research summary: § 3.

    § 3.
  47. 4

    AI-assisted research summary: § 4.

    § 4.
  48. 106

    AI-assisted research summary: Art. 106.

    Art. 106.
  49. 1

    AI-assisted research summary: § 1.

    § 1.
  50. 2

    AI-assisted research summary: § 2.

    § 2.
  51. 3

    AI-assisted research summary: This provision labels Chapter 15 as covering the tax liability of third parties.

    § 3. Rozdział 15 Odpowiedzialność podatkowa osób trzecich
  52. 107

    AI-assisted research summary: Art. 107.

    Art. 107.
  53. 1

    AI-assisted research summary: § 1.

    § 1.
  54. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  55. 2

    AI-assisted research summary: This excerpt contains only section numbering and no substantive rule.

    § 2. 1) 2) 3) 4)
  56. 108

    AI-assisted research summary: Article 108.

    Art. 108.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

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

    § 2. 1) 2) a) b) c) d) 3)
  59. 3

    AI-assisted research summary: This text only shows “§ 3.”

    § 3.
  60. 4

    AI-assisted research summary: § 4.

    § 4.
  61. 109

    AI-assisted research summary: Article 109.

    Art. 109.
  62. 1

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    § 1.
  63. 2

    AI-assisted research summary: No substantive rule is stated in the provided text.

    § 2. 1) 2) 3)
  64. 110

    AI-assisted research summary: Article 110.

    Art. 110.
  65. 1

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    § 1.
  66. 2

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

    § 2. 1) 2)
  67. 3

    AI-assisted research summary: § 3.

    § 3.
  68. 111

    AI-assisted research summary: Article 111.

    Art. 111.
  69. 1

    AI-assisted research summary: § 1.

    § 1.
  70. 2

    AI-assisted research summary: § 2.

    § 2.
  71. 3

    AI-assisted research summary: Section 3 only identifies the provision and states no rule in the provided text.

    § 3.
  72. 4

    AI-assisted research summary: § 4.

    § 4.
  73. 5

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

    § 5. 1) 2)
  74. 112

    AI-assisted research summary: Art. 112.

    Art. 112.
  75. 1

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    § 1.
  76. 2

    AI-assisted research summary: § 2.

    § 2.
  77. 3

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

    § 3.
  78. 4

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

    § 4. 1) 2)
  79. 5

    AI-assisted research summary: § 5.

    § 5.
  80. 6

    AI-assisted research summary: § 6.

    § 6.
  81. 7

    AI-assisted research summary: § 7.

    § 7.
  82. 112a

    AI-assisted research summary: Art. 112a.

    Art. 112a.
  83. 112b

    AI-assisted research summary: Article 112b.

    Art. 112b.
  84. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  85. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  86. 1

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    § 1.
  87. 2

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

    § 2. 1) 2)
  88. 3

    AI-assisted research summary: § 3.

    § 3.
  89. 4

    AI-assisted research summary: § 4.

    § 4.
  90. 114a

    AI-assisted research summary: Article heading only; no rule is stated in the provided text.

    Art. 114a.
  91. 1

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    § 1.
  92. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  93. 2

    AI-assisted research summary: § 2.

    § 2.
  94. 115

    AI-assisted research summary: Article 115 is identified, but no substantive rule is provided in the source text.

    Art. 115.
  95. 1

    AI-assisted research summary: § 1.

    § 1.
  96. 2

    AI-assisted research summary: § 2.

    § 2.
  97. 3

    AI-assisted research summary: § 3.

    § 3.
  98. 4

    AI-assisted research summary: § 4.

    § 4.
  99. 5

    AI-assisted research summary: § 5.

    § 5.
  100. 116

    AI-assisted research summary: Art. 116.

    Art. 116.
  101. 1

    AI-assisted research summary: A numbered provision with nested points is shown, but no substantive rule is stated.

    § 1. 1) a) b) 2)
  102. 2

    AI-assisted research summary: § 2.

    § 2.
  103. 3

    AI-assisted research summary: § 3.

    § 3.
  104. 4

    AI-assisted research summary: § 4.

    § 4.
  105. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  106. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  107. 1

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    § 1.
  108. 2

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    § 2.
  109. 3

    AI-assisted research summary: § 3.

    § 3.
  110. 4

    AI-assisted research summary: § 4.

    § 4.
  111. 117a

    AI-assisted research summary: Article 117a.

    Art. 117a.
  112. 1

    AI-assisted research summary: § 1.

    § 1.
  113. 2

    AI-assisted research summary: This excerpt only says that Article 117b was added by another act; it does not state any substantive rule.

    § 2. Art. 117b51)Dodany przez art. 2 pkt 2 ustawy, o której mowa w odnośniku 20..
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 118

    AI-assisted research summary: This provision is an amendment note stating that Article 118, section 152, has the wording established by Article 2 point 3 of the law referenced in footnote 20.

    Art. 118. § 152)W brzmieniu ustalonym przez art. 2 pkt 3 ustawy, o której mowa w odnośniku 20..
  117. 2

    AI-assisted research summary: § 2.

    § 2.
  118. 119

    AI-assisted research summary: Art. 119.

    Art. 119.
  119. 1

    AI-assisted research summary: Section 1.

    § 1.
  120. 2

    AI-assisted research summary: This provision is a heading for Part IV on tax proceedings, Chapter 1 on general rules.

    § 2. Dział IV Postępowanie podatkowe Rozdział 1 Zasady ogólne
  121. 120

    AI-assisted research summary: Art. 120.

    Art. 120.
  122. 121

    AI-assisted research summary: Art. 121.

    Art. 121.
  123. 1

    AI-assisted research summary: § 1.

    § 1.
  124. 2

    AI-assisted research summary: § 2.

    § 2.
  125. 122

    AI-assisted research summary: Article 122.

    Art. 122.
  126. 123

    AI-assisted research summary: Art. 123.

    Art. 123.
  127. 1

    AI-assisted research summary: Section 1.

    § 1.
  128. 2

    AI-assisted research summary: § 2.

    § 2.
  129. 124

    AI-assisted research summary: Art. 124.

    Art. 124.
  130. 125

    AI-assisted research summary: Art. 125.

    Art. 125.
  131. 1

    AI-assisted research summary: § 1 contains no substantive rule text in the supplied source.

    § 1.
  132. 2

    AI-assisted research summary: This provision is a note that Article 12653 is in the wording established by another act referred to in footnote 2.

    § 2. Art. 12653)W brzmieniu ustalonym przez art. 3 pkt 10 ustawy, o której mowa w odnośniku 2..
  133. 127

    AI-assisted research summary: Art. 127.

    Art. 127.
  134. 128

    AI-assisted research summary: Art. 128.

    Art. 128.
  135. 129

    AI-assisted research summary: Article 129 introduces Chapter 2 on the exclusion of a tax authority employee and the tax authority.

    Art. 129. Rozdział 2 Wyłączenie pracownika organu podatkowego oraz organu podatkowego
  136. 130

    AI-assisted research summary: Art. 130.

    Art. 130.
  137. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  138. 2

    AI-assisted research summary: § 2.

    § 2.
  139. 3

    AI-assisted research summary: Section 3 only identifies the provision and does not state any rule.

    § 3.
  140. 4

    AI-assisted research summary: § 4.

    § 4.
  141. 5

    AI-assisted research summary: § 5.

    § 5.
  142. 131

    AI-assisted research summary: Article 131.

    Art. 131.
  143. 1

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

    § 1. 1) 2) 3) 4)
  144. 2

    AI-assisted research summary: Section 2 contains two numbered points.

    § 2. 1) 2)
  145. 3

    AI-assisted research summary: § 3.

    § 3.
  146. 131a

    AI-assisted research summary: Art. 131a.

    Art. 131a.
  147. 131b

    AI-assisted research summary: Art. 131b.

    Art. 131b.
  148. 132

    AI-assisted research summary: Art. 132.

    Art. 132.
  149. 1

    AI-assisted research summary: § 1.

    § 1.
  150. 2

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

    § 2. 1) 2)
  151. 3

    AI-assisted research summary: Section heading for Chapter 3.

    § 3. Rozdział 3 Strona
  152. 133

    AI-assisted research summary: This provision is an article heading with a note that § 155 is in the wording established by another referenced act.

    Art. 133. § 155)W brzmieniu ustalonym przez art. 2 pkt 4 ustawy, o której mowa w odnośniku 20..
  153. 2

    AI-assisted research summary: § 2.

    § 2.
  154. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  155. 2b

    AI-assisted research summary: Section heading only.

    § 2b.
  156. 3

    AI-assisted research summary: § 3.

    § 3.
  157. 133a

    AI-assisted research summary: Art. 133a.

    Art. 133a.
  158. 1

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

    § 1. 1) 2)
  159. 2

    AI-assisted research summary: § 2.

    § 2.
  160. 3

    AI-assisted research summary: § 3.

    § 3.
  161. 134

    AI-assisted research summary: Art. 134.

    Art. 134.
  162. 135

    AI-assisted research summary: Only the article heading is provided here.

    Art. 135.
  163. 136

    AI-assisted research summary: Article 136.

    Art. 136.
  164. 137

    AI-assisted research summary: Art. 137.

    Art. 137.
  165. 1

    AI-assisted research summary: § 1.

    § 1.
  166. 1a

    AI-assisted research summary: This text is a legislative note showing that § 1b and § 2a were added or reworded by referenced acts; it does not state an operative rule.

    § 1a. § 1b56)Dodany przez art. 2 pkt 4 ustawy, o której mowa w odnośniku 7.. § 257)W brzmieniu ustalonym przez art. 3 pkt 11 lit. a ustawy, o której mowa w odnośniku 2.. § 2a58)Dodany przez art. 3 pkt 11 lit. b ustawy, o której mowa w odnośniku 2..
  167. 3

    AI-assisted research summary: § 3.

    § 3.
  168. 3a

    AI-assisted research summary: This section only gives amendment/version notes for other provisions; it does not state a substantive rule.

    § 3a. § 3b59)Dodany przez art. 3 pkt 11 lit. c ustawy, o której mowa w odnośniku 2.. § 460)W brzmieniu ustalonym przez art. 3 pkt 11 lit. d ustawy, o której mowa w odnośniku 2..
  169. 138

    AI-assisted research summary: Art. 138.

    Art. 138.
  170. 1

    AI-assisted research summary: § 1.

    § 1.
  171. 2

    AI-assisted research summary: § 2.

    § 2.
  172. 3

    AI-assisted research summary: This is a chapter heading for handling cases.

    § 3. Rozdział 4 Załatwianie spraw
  173. 139

    AI-assisted research summary: Article 139 heading only.

    Art. 139.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 3

    AI-assisted research summary: § 3.

    § 3.
  177. 4

    AI-assisted research summary: § 4.

    § 4.
  178. 140

    AI-assisted research summary: Article 140 is listed, but no rule text is provided here.

    Art. 140.
  179. 1

    AI-assisted research summary: § 1.

    § 1.
  180. 2

    AI-assisted research summary: § 2.

    § 2.
  181. 141

    AI-assisted research summary: Art. 141.

    Art. 141.
  182. 1

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

    § 1. 1) 2)
  183. 2

    AI-assisted research summary: § 2.

    § 2.
  184. 142

    AI-assisted research summary: This text only identifies Article 142.

    Art. 142.
  185. 143

    AI-assisted research summary: Art. 143.

    Art. 143.
  186. 1

    AI-assisted research summary: This text says § 1a61 has the wording established by article 3 point 12 of the act referenced in footnote 2.

    § 1. § 1a61)W brzmieniu ustalonym przez art. 3 pkt 12 ustawy, o której mowa w odnośniku 2..
  187. 2

    AI-assisted research summary: This text is a drafting note saying the wording was established by a referenced amendment.

    § 2. 162)W brzmieniu ustalonym przez art. 11 pkt 2 ustawy, o której mowa w odnośniku 54.) 262)W brzmieniu ustalonym przez art. 11 pkt 2 ustawy, o której mowa w odnośniku 54.) 3) 4)
  188. 3

    AI-assisted research summary: This is a heading for Chapter 5 on service of process, Article 14463, with a note about its wording.

    § 3. Rozdział 5 Doręczenia Art. 14463)W brzmieniu ustalonym przez art. 147 pkt 5 ustawy, o której mowa w odnośniku 9..
  189. 144a

    AI-assisted research summary: Article 144a is shown only with amendment history notes and no substantive rule text.

    Art. 144a. § 165)W brzmieniu ustalonym przez art. 3 pkt 13 lit. a ustawy, o której mowa w odnośniku 2.. 1) 2) 3) § 1a66)Dodany przez art. 3 pkt 13 lit. b ustawy, o której mowa w odnośniku 2.. § 1b66)Dodany przez art. 3 pkt 13 lit. b ustawy, o której mowa w odnośniku 2..
  190. 2

    AI-assisted research summary: § 2.

    § 2.
  191. 145

    AI-assisted research summary: Article 145.

    Art. 145.
  192. 1

    AI-assisted research summary: § 1.

    § 1.
  193. 2

    AI-assisted research summary: § 2.

    § 2.
  194. 3

    AI-assisted research summary: § 3.

    § 3.
  195. 146

    AI-assisted research summary: Article 146.

    Art. 146.
  196. 1

    AI-assisted research summary: § 1.

    § 1.
  197. 2

    AI-assisted research summary: § 2.

    § 2.
  198. 147

    AI-assisted research summary: This article note says § 167 is in the wording set by Article 3 point 14 of the law referred to in footnote 2.

    Art. 147. § 167)W brzmieniu ustalonym przez art. 3 pkt 14 ustawy, o której mowa w odnośniku 2..
  199. 2

    AI-assisted research summary: Section 2.

    § 2.
  200. 3

    AI-assisted research summary: § 3.

    § 3.

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