Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 kwietnia 2015 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 5 | 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 5 of 9 · provisions 801–1,000

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. 4

    AI-assisted research summary: Section 4 contains only item markers 1) and 2).

    § 4. 1) 2)
  2. 147a

    AI-assisted research summary: Art. 147a.

    Art. 147a.
  3. 148

    AI-assisted research summary: Art. 148.

    Art. 148.
  4. 1

    AI-assisted research summary: § 1.

    § 1.
  5. 2

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

    § 2. 1) 2) 3)
  6. 3

    AI-assisted research summary: § 3.

    § 3.
  7. 149

    AI-assisted research summary: Art. 149.

    Art. 149.
  8. 150

    AI-assisted research summary: Art. 150.

    Art. 150.
  9. 1

    AI-assisted research summary: This text is a cross-reference note stating that § 1 point 168 is in the wording established by Article 147 point 6 of the act mentioned in footnote 9.

    § 1. 168)W brzmieniu ustalonym przez art. 147 pkt 6 ustawy, o której mowa w odnośniku 9.) 2)
  10. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  11. 2

    AI-assisted research summary: § 2.

    § 2.
  12. 151

    AI-assisted research summary: Article 151 is identified, but the source text does not include any rule content.

    Art. 151.
  13. 151a

    AI-assisted research summary: Art. 151a.

    Art. 151a.
  14. 152

    AI-assisted research summary: Article 152 only identifies the article and does not state a rule in the provided text.

    Art. 152.
  15. 1

    AI-assisted research summary: § 1.

    § 1.
  16. 2

    AI-assisted research summary: This text is a drafting/reference note saying that § 2 and Article 152a are set out in the wording established by another act.

    § 2. § 369)W brzmieniu ustalonym przez art. 3 pkt 15 ustawy, o której mowa w odnośniku 2.. Art. 152a70)W brzmieniu ustalonym przez art. 3 pkt 16 ustawy, o której mowa w odnośniku 2..
  17. 1

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

    § 1. 1) 2) 3)
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 3

    AI-assisted research summary: § 3.

    § 3.
  20. 4

    AI-assisted research summary: § 4.

    § 4.
  21. 5

    AI-assisted research summary: § 5.

    § 5.
  22. 6

    AI-assisted research summary: § 6.

    § 6.
  23. 153

    AI-assisted research summary: Art. 153.

    Art. 153.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

    AI-assisted research summary: Section 2.

    § 2.
  26. 154

    AI-assisted research summary: Art. 154.

    Art. 154.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 3

    AI-assisted research summary: This provision states that Article 154a71 is in the form established by a 2013 amending act, which entered into force on 12 October 2013.

    § 3. Art. 154a71)W brzmieniu ustalonym przez art. 1 pkt 1 ustawy z dnia 30 sierpnia 2013 r. o zmianie ustawy - Ordynacja podatkowa oraz ustawy o kontroli skarbowej (Dz. U. poz. 1145), która weszła w życie z dniem 12 października 2013 r..
  30. 1

    AI-assisted research summary: § 1.

    § 1.
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 3

    AI-assisted research summary: § 3.

    § 3.
  33. 4

    AI-assisted research summary: § 4.

    § 4.
  34. 5

    AI-assisted research summary: § 5.

    § 5.
  35. 6

    AI-assisted research summary: § 6.

    § 6.
  36. 7

    AI-assisted research summary: This provision notes that Art. 154b71 is in the wording set by a 30 August 2013 amendment act.

    § 7. Art. 154b71)W brzmieniu ustalonym przez art. 1 pkt 1 ustawy z dnia 30 sierpnia 2013 r. o zmianie ustawy - Ordynacja podatkowa oraz ustawy o kontroli skarbowej (Dz. U. poz. 1145), która weszła w życie z dniem 12 października 2013 r..
  37. 1

    AI-assisted research summary: § 1.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 154c

    AI-assisted research summary: Article 154c. Chapter 6: Calls.

    Art. 154c. Rozdział 6 Wezwania
  40. 155

    AI-assisted research summary: This provision is a note stating that Article 155 § 172 has the wording established by Article 3 point 17 of the law referred to in footnote 2.

    Art. 155. § 172)W brzmieniu ustalonym przez art. 3 pkt 17 ustawy, o której mowa w odnośniku 2..
  41. 2

    AI-assisted research summary: § 2.

    § 2.
  42. 156

    AI-assisted research summary: Art. 156.

    Art. 156.
  43. 1

    AI-assisted research summary: § 1.

    § 1.
  44. 2

    AI-assisted research summary: § 2.

    § 2.
  45. 3

    AI-assisted research summary: § 3.

    § 3.
  46. 157

    AI-assisted research summary: Art. 157.

    Art. 157.
  47. 1

    AI-assisted research summary: § 1.

    § 1.
  48. 2

    AI-assisted research summary: § 2.

    § 2.
  49. 158

    AI-assisted research summary: Article 158 is identified, but no rule text is provided here.

    Art. 158.
  50. 159

    AI-assisted research summary: Article 159.

    Art. 159.
  51. 1

    AI-assisted research summary: This text appears to be an amendment/reference note for § 1, not a standalone rule.

    § 1. 1) 2) 3) 473)W brzmieniu ustalonym przez art. 3 pkt 18 lit. a ustawy, o której mowa w odnośniku 2.) 5) 6)
  52. 1a

    AI-assisted research summary: This provision is a short amendment-style reference that says § 274 is in the form established by article 3 point 18 letter b of the act mentioned in footnote 2.

    § 1a. § 274)W brzmieniu ustalonym przez art. 3 pkt 18 lit. b ustawy, o której mowa w odnośniku 2..
  53. 160

    AI-assisted research summary: Art. 160.

    Art. 160.
  54. 1

    AI-assisted research summary: § 1.

    § 1.
  55. 2

    AI-assisted research summary: Heading for Chapter 7 on reinstatement of a deadline.

    § 2. Rozdział 7 Przywrócenie terminu
  56. 161

    AI-assisted research summary: Art. 161.

    Art. 161.
  57. 162

    AI-assisted research summary: Art. 162.

    Art. 162.
  58. 1

    AI-assisted research summary: § 1.

    § 1.
  59. 2

    AI-assisted research summary: § 2.

    § 2.
  60. 3

    AI-assisted research summary: § 3.

    § 3.
  61. 4

    AI-assisted research summary: § 4.

    § 4.
  62. 163

    AI-assisted research summary: Art. 163.

    Art. 163.
  63. 1

    AI-assisted research summary: § 1.

    § 1.
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 3

    AI-assisted research summary: § 3.

    § 3.
  66. 164

    AI-assisted research summary: This article is a chapter heading about the initiation of proceedings.

    Art. 164. Rozdział 8 Wszczęcie postępowania
  67. 165

    AI-assisted research summary: Art. 165.

    Art. 165.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

    AI-assisted research summary: § 2.

    § 2.
  70. 3

    AI-assisted research summary: § 3.

    § 3.
  71. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  72. 3b

    AI-assisted research summary: § 3b.

    § 3b.
  73. 4

    AI-assisted research summary: § 4.

    § 4.
  74. 5

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

    § 5. 1) 2) 3) 4)
  75. 6

    AI-assisted research summary: § 6.

    § 6.
  76. 7

    AI-assisted research summary: § 7.

    § 7.
  77. 165a

    AI-assisted research summary: Article 165a.

    Art. 165a.
  78. 1

    AI-assisted research summary: § 1.

    § 1.
  79. 2

    AI-assisted research summary: § 2.

    § 2.
  80. 165b

    AI-assisted research summary: Art. 165b.

    Art. 165b.
  81. 1

    AI-assisted research summary: § 1.

    § 1.
  82. 2

    AI-assisted research summary: § 2.

    § 2.
  83. 3

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

    § 3. 1) 2)
  84. 166

    AI-assisted research summary: Art. 166.

    Art. 166.
  85. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  86. 2

    AI-assisted research summary: § 2.

    § 2.
  87. 166a

    AI-assisted research summary: Art. 166a.

    Art. 166a.
  88. 167

    AI-assisted research summary: Article 167.

    Art. 167.
  89. 1

    AI-assisted research summary: § 1.

    § 1.
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 168

    AI-assisted research summary: This provision is a version note saying Article 168, section 175, is in the wording set by another cited law.

    Art. 168. § 175)W brzmieniu ustalonym przez art. 3 pkt 19 lit. a ustawy, o której mowa w odnośniku 2..
  92. 2

    AI-assisted research summary: § 2.

    § 2.
  93. 3

    AI-assisted research summary: This provision notes that § 3a was amended and § 3b was added.

    § 3. § 3a76)W brzmieniu ustalonym przez art. 3 pkt 19 lit. b ustawy, o której mowa w odnośniku 2.. 1) 2) 3) § 3b77)Dodany przez art. 3 pkt 19 lit. c ustawy, o której mowa w odnośniku 2..
  94. 4

    AI-assisted research summary: This provision is an amendment note stating that § 4a78 was added by another act.

    § 4. § 4a78)Dodany przez art. 3 pkt 19 lit. d ustawy, o której mowa w odnośniku 2.. 1) 2)
  95. 5

    AI-assisted research summary: § 5.

    § 5.
  96. 169

    AI-assisted research summary: Article 169.

    Art. 169.
  97. 1

    AI-assisted research summary: § 1.

    § 1.
  98. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  99. 2

    AI-assisted research summary: § 2.

    § 2.
  100. 3

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

    § 3. 1) 2) 3)
  101. 4

    AI-assisted research summary: § 4.

    § 4.
  102. 170

    AI-assisted research summary: Article 170 is identified, but no substantive rule text is provided here.

    Art. 170.
  103. 1

    AI-assisted research summary: § 1.

    § 1.
  104. 2

    AI-assisted research summary: § 2.

    § 2.
  105. 171

    AI-assisted research summary: Art. 171.

    Art. 171.
  106. 1

    AI-assisted research summary: Section 1.

    § 1.
  107. 2

    AI-assisted research summary: § 2.

    § 2.
  108. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  109. 3

    AI-assisted research summary: § 3.

    § 3.
  110. 4

    AI-assisted research summary: Section heading for Chapter 9: metrics, protocols, and annotations.

    § 4. Rozdział 9 Metryki, protokoły i adnotacje
  111. 171a

    AI-assisted research summary: Art. 171a.

    Art. 171a.
  112. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 3

    AI-assisted research summary: § 3.

    § 3.
  115. 4

    AI-assisted research summary: Section 4 only identifies the provision label and states no rule.

    § 4.
  116. 5

    AI-assisted research summary: § 5.

    § 5.
  117. 6

    AI-assisted research summary: § 6.

    § 6.
  118. 172

    AI-assisted research summary: Art. 172.

    Art. 172.
  119. 1

    AI-assisted research summary: § 1.

    § 1.
  120. 2

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

    § 2. 1) 2) 3) 4) 5)
  121. 173

    AI-assisted research summary: Art. 173.

    Art. 173.
  122. 1

    AI-assisted research summary: § 1.

    § 1.
  123. 2

    AI-assisted research summary: § 2.

    § 2.
  124. 174

    AI-assisted research summary: Art. 174.

    Art. 174.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

    AI-assisted research summary: § 2.

    § 2.
  127. 175

    AI-assisted research summary: Art. 175.

    Art. 175.
  128. 176

    AI-assisted research summary: Art. 176.

    Art. 176.
  129. 177

    AI-assisted research summary: This excerpt only contains editorial amendment notes and the chapter heading; no substantive rule is set out in the provided text.

    Art. 177. § 179)Oznaczenie § 1 nadane przez art. 3 pkt 20 ustawy, o której mowa w odnośniku 2.. § 280)Dodany przez art. 3 pkt 20 ustawy, o której mowa w odnośniku 2.. Rozdział 10 Udostępnianie akt
  130. 178

    AI-assisted research summary: Article 178.

    Art. 178.
  131. 1

    AI-assisted research summary: § 1.

    § 1.
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 3

    AI-assisted research summary: This provision states that the wording is as established by Article 3, point 21 of the act referred to in footnote 2.

    § 3. § 481)W brzmieniu ustalonym przez art. 3 pkt 21 ustawy, o której mowa w odnośniku 2..
  134. 179

    AI-assisted research summary: Art. 179.

    Art. 179.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 2

    AI-assisted research summary: § 2.

    § 2.
  137. 3

    AI-assisted research summary: This is a heading for Chapter 11, titled “Evidence.”

    § 3. Rozdział 11 Dowody
  138. 180

    AI-assisted research summary: Art. 180.

    Art. 180.
  139. 1

    AI-assisted research summary: § 1.

    § 1.
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 181

    AI-assisted research summary: Art. 181.

    Art. 181.
  142. 182

    AI-assisted research summary: Art. 182.

    Art. 182.
  143. 1

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

    § 1. 1) 2) 3) 4) 5)
  144. 2

    AI-assisted research summary: § 2.

    § 2.
  145. 3

    AI-assisted research summary: § 3.

    § 3.
  146. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  147. 4

    AI-assisted research summary: § 4.

    § 4.
  148. 183

    AI-assisted research summary: This excerpt shows Article 183 and numbered subparts, but no substantive rule text is included.

    Art. 183. 1) 2) 3)
  149. 184

    AI-assisted research summary: Art. 184.

    Art. 184.
  150. 1

    AI-assisted research summary: § 1.

    § 1.
  151. 2

    AI-assisted research summary: § 2.

    § 2.
  152. 3

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

    § 3. 1) 2) a) b) c)
  153. 4

    AI-assisted research summary: § 4.

    § 4.
  154. 185

    AI-assisted research summary: Article 185.

    Art. 185.
  155. 186

    AI-assisted research summary: Art. 186.

    Art. 186.
  156. 187

    AI-assisted research summary: Art. 187.

    Art. 187.
  157. 1

    AI-assisted research summary: § 1.

    § 1.
  158. 2

    AI-assisted research summary: § 2.

    § 2.
  159. 3

    AI-assisted research summary: § 3.

    § 3.
  160. 188

    AI-assisted research summary: Article 188 is identified, but no substantive rule text is provided here.

    Art. 188.
  161. 189

    AI-assisted research summary: Art. 189.

    Art. 189.
  162. 1

    AI-assisted research summary: § 1.

    § 1.
  163. 2

    AI-assisted research summary: § 2.

    § 2.
  164. 190

    AI-assisted research summary: Article 190 is identified, but no rule text is provided here.

    Art. 190.
  165. 1

    AI-assisted research summary: § 1.

    § 1.
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 191

    AI-assisted research summary: Art. 191.

    Art. 191.
  168. 192

    AI-assisted research summary: Article 192 is identified, but no rule text is provided in the source excerpt.

    Art. 192.
  169. 193

    AI-assisted research summary: Art. 193.

    Art. 193.
  170. 1

    AI-assisted research summary: § 1.

    § 1.
  171. 2

    AI-assisted research summary: § 2.

    § 2.
  172. 3

    AI-assisted research summary: § 3.

    § 3.
  173. 4

    AI-assisted research summary: § 4.

    § 4.
  174. 5

    AI-assisted research summary: Section 5 is identified, but no substantive rule text is provided here.

    § 5.
  175. 6

    AI-assisted research summary: § 6.

    § 6.
  176. 7

    AI-assisted research summary: § 7.

    § 7.
  177. 8

    AI-assisted research summary: Section 8 is identified, but no substantive rule text is provided.

    § 8.
  178. 194

    AI-assisted research summary: Article 194 is identified, but no rule text is provided here.

    Art. 194.
  179. 1

    AI-assisted research summary: § 1.

    § 1.
  180. 2

    AI-assisted research summary: § 2.

    § 2.
  181. 3

    AI-assisted research summary: § 3.

    § 3.
  182. 194a

    AI-assisted research summary: Article 194a.

    Art. 194a.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: This provision is a structural note saying § 2a was added by another act.

    § 2. § 2a82)Dodany przez art. 3 pkt 22 ustawy, o której mowa w odnośniku 2..
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 4

    AI-assisted research summary: § 4.

    § 4.
  187. 195

    AI-assisted research summary: Art. 195. 1) 2) 3)

    Art. 195. 1) 2) 3)
  188. 196

    AI-assisted research summary: Article 196.

    Art. 196.
  189. 1

    AI-assisted research summary: § 1.

    § 1.
  190. 2

    AI-assisted research summary: § 2.

    § 2.
  191. 3

    AI-assisted research summary: § 3.

    § 3.
  192. 4

    AI-assisted research summary: § 4.

    § 4.
  193. 197

    AI-assisted research summary: Art. 197.

    Art. 197.
  194. 1

    AI-assisted research summary: § 1.

    § 1.
  195. 2

    AI-assisted research summary: § 2.

    § 2.
  196. 3

    AI-assisted research summary: § 3.

    § 3.
  197. 198

    AI-assisted research summary: Art. 198.

    Art. 198.
  198. 1

    AI-assisted research summary: § 1.

    § 1.
  199. 2

    AI-assisted research summary: § 2.

    § 2.
  200. 199

    AI-assisted research summary: Art. 199.

    Art. 199.

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