Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 1 | Dz.U. 2018 poz. 800 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 1 of 11 · provisions 1–200

This notice announces the consolidated text of the Tax Ordinance Act and includes a table of contents.

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

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2018 poz. 800
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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account block account blocking administrative cooperation administrative deadlines administrative decisions administrative fees administrative law administrative penalties administrative procedure administrative proceedings advance pricing arrangements advance tax opinion amendment history annotations anti-avoidance appeal and execution of decisions appeals appeals handling application fees application processing asset acquisition asset disclosure audit bank compliance +158 more

Statute overview

About this statute

This notice announces the consolidated text of the Tax Ordinance Act and includes a table of contents. Art. 108. Art. 111. 1) 2) 2) Article 18, item 3. Art. 41. 1) 2) 4)

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 2,104

Part preamble

Preamble

  1. preamble

    AI-assisted research summary: This notice announces the consolidated text of the Tax Ordinance Act and includes a table of contents.

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 23 marca 2018 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa Spis treści Treść obwieszczenia 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 2. 1) 1) 2)
  1. 108

    AI-assisted research summary: Art. 108.

    Art. 108.
  2. 111

    AI-assisted research summary: Art. 111. 1) 2) 2)

    Art. 111. 1) 2) 2)
  3. 18

    AI-assisted research summary: Article 18, item 3.

    Art. 18. 3)
  4. 41

    AI-assisted research summary: Art. 41. 1) 2) 4)

    Art. 41. 1) 2) 4)
  5. 4

    AI-assisted research summary: Art. 4. 5)

    Art. 4. 5)
  6. 2

    AI-assisted research summary: Art. 2. 6)

    Art. 2. 6)
  7. 46

    AI-assisted research summary: Art. 46. 7)

    Art. 46. 7)
  8. 14

    AI-assisted research summary: Art. 14. 1. 1) 2) 2. 3. 1) 2) 4.

    Art. 14. 1. 1) 2) 2. 3. 1) 2) 4.
  9. 15

    AI-assisted research summary: Art. 15. 1. 2.

    Art. 15. 1. 2.
  10. 16

    AI-assisted research summary: Art. 16. 1. 1) 2) 2. 1) 2) 3. 4. 5.

    Art. 16. 1. 1) 2) 2. 1) 2) 3. 4. 5.
  11. 17

    AI-assisted research summary: Art. 17.

    Art. 17.
  12. 18

    AI-assisted research summary: Art. 18.

    Art. 18.
  13. 19

    AI-assisted research summary: Art. 19.

    Art. 19.
  14. 22

    AI-assisted research summary: Art. 22. 1. 1) 2) 2.

    Art. 22. 1. 1) 2) 2.
  15. 24

    AI-assisted research summary: Art. 24. 1. 2. 1) 2) 3.

    Art. 24. 1. 2. 1) 2) 3.
  16. 25

    AI-assisted research summary: Article 25 is listed only as numbered paragraphs in the provided excerpt and contains no substantive rule text.

    Art. 25. 1. 2. 3. 4. 5.
  17. 26

    AI-assisted research summary: Art. 26. 1. 2.

    Art. 26. 1. 2.
  18. 27

    AI-assisted research summary: Art. 27. 1) 2) 8)

    Art. 27. 1) 2) 8)
  19. 392

    AI-assisted research summary: Art. 392. 9)

    Art. 392. 9)
  20. 55

    AI-assisted research summary: This text only identifies Article 55 and the title of the consolidated Tax Ordinance; it does not state any substantive rule.

    Art. 55. 1) 2) 3) 4) Załącznik - Tekst jednolity ustawy z dnia 29 sierpnia 1997 r. Ordynacja podatkowa Dział I Przepisy ogólne
  21. 1

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

    Art. 1. 1) 2) 3) 4)
  22. 2

    AI-assisted research summary: Article 2.

    Art. 2.
  23. 1

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

    § 1. 1) 2) 3) 4)
  24. 2

    AI-assisted research summary: Section 2.

    § 2.
  25. 3

    AI-assisted research summary: § 3.

    § 3.
  26. 4

    AI-assisted research summary: § 4.

    § 4.
  27. 2a

    AI-assisted research summary: Art. 2a.

    Art. 2a.
  28. 3

    AI-assisted research summary: Art. 3. 1) 2) 3) a) b) c) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15)

    Art. 3. 1) 2) 3) a) b) c) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15)
  29. 3a

    AI-assisted research summary: Art. 3a.

    Art. 3a.
  30. 1

    AI-assisted research summary: § 1.

    § 1.
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 3

    AI-assisted research summary: Section 3.

    § 3.
  33. 3b

    AI-assisted research summary: Art. 3b.

    Art. 3b.
  34. 1

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

    § 1. 1) 2)
  35. 2

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

    § 2. 1) 2) 3)
  36. 3

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

    § 3. 1) 2)
  37. 3c

    AI-assisted research summary: Art. 3c.

    Art. 3c.
  38. 3d

    AI-assisted research summary: Art. 3d.

    Art. 3d.
  39. 3e

    AI-assisted research summary: Art. 3e.

    Art. 3e.
  40. 1

    AI-assisted research summary: § 1.

    § 1.
  41. 2

    AI-assisted research summary: § 2.

    § 2.
  42. 3

    AI-assisted research summary: § 3.

    § 3.
  43. 3f

    AI-assisted research summary: Only the article label is shown; no rule text is provided in the excerpt.

    Art. 3f.
  44. 1

    AI-assisted research summary: § 1.

    § 1.
  45. 2

    AI-assisted research summary: § 2.

    § 2.
  46. 3

    AI-assisted research summary: § 3.

    § 3.
  47. 4

    AI-assisted research summary: § 4.

    § 4.
  48. 5

    AI-assisted research summary: § 5.

    § 5.
  49. 4

    AI-assisted research summary: Art. 4.

    Art. 4.
  50. 5

    AI-assisted research summary: Art. 5.

    Art. 5.
  51. 6

    AI-assisted research summary: Art. 6.

    Art. 6.
  52. 7

    AI-assisted research summary: Art. 7.

    Art. 7.
  53. 1

    AI-assisted research summary: § 1.

    § 1.
  54. 2

    AI-assisted research summary: § 2.

    § 2.
  55. 8

    AI-assisted research summary: Art. 8.

    Art. 8.
  56. 9

    AI-assisted research summary: Article 9.

    Art. 9.
  57. 10

    AI-assisted research summary: Article 10 is identified, but no substantive rule text is provided here.

    Art. 10.
  58. 1

    AI-assisted research summary: § 1.

    § 1.
  59. 2

    AI-assisted research summary: Section 2.

    § 2.
  60. 11

    AI-assisted research summary: Art. 11.

    Art. 11.
  61. 12

    AI-assisted research summary: Art. 12.

    Art. 12.
  62. 1

    AI-assisted research summary: § 1.

    § 1.
  63. 2

    AI-assisted research summary: § 2.

    § 2.
  64. 3

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    § 3.
  65. 4

    AI-assisted research summary: § 4.

    § 4.
  66. 5

    AI-assisted research summary: § 5.

    § 5.
  67. 6

    AI-assisted research summary: This provision is a heading for Article 6, introducing Division II on tax authorities and their competence.

    § 6. 1) 2) 3) 4) 5) Dział II Organy podatkowe i ich właściwość Rozdział 1 Organy podatkowe
  68. 13

    AI-assisted research summary: Art. 13.

    Art. 13.
  69. 1

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

    § 1. 1) 1a) 2) a) b) c) 3)
  70. 2

    AI-assisted research summary: This provision is a note that the text is presented in the wording established by a 2017 amending act.

    § 2. 1) 2) 3) 4) 51)W brzmieniu ustalonym przez art. 4 pkt 1 ustawy z dnia 24 listopada 2017 r. o zmianie niektórych ustaw w celu przeciwdziałania wykorzystywaniu sektora finansowego do wyłudzeń skarbowych (Dz. U. poz. 2491), która weszła w życie z dniem 13 stycznia 2018 r.) 6) 7)
  71. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  72. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  73. 2c

    AI-assisted research summary: § 2c.

    § 2c.
  74. 3

    AI-assisted research summary: § 3.

    § 3.
  75. 13a

    AI-assisted research summary: Art. 13a. 1) 2) 3) 4) 5)

    Art. 13a. 1) 2) 3) 4) 5)
  76. 14

    AI-assisted research summary: Art. 14.

    Art. 14.
  77. 1

    AI-assisted research summary: § 1.

    § 1.
  78. 2

    AI-assisted research summary: § 2.

    § 2.
  79. 3

    AI-assisted research summary: § 3.

    § 3.
  80. 4

    AI-assisted research summary: This provision is a heading for Chapter 1a on interpreting tax law provisions.

    § 4. Rozdział 1a Interpretacje przepisów prawa podatkowego
  81. 14a

    AI-assisted research summary: Art. 14a.

    Art. 14a.
  82. 1

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

    § 1. 1) 2)
  83. 1a

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

    § 1a. 1) 2)
  84. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  85. 2

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

    § 2. 1) 2)
  86. 3

    AI-assisted research summary: § 3.

    § 3.
  87. 4

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

    § 4. 1) 2)
  88. 5

    AI-assisted research summary: § 5.

    § 5.
  89. 6

    AI-assisted research summary: § 6.

    § 6.
  90. 7

    AI-assisted research summary: § 7.

    § 7.
  91. 8

    AI-assisted research summary: § 8.

    § 8.
  92. 9

    AI-assisted research summary: Section 9 is identified, but no substantive rule text is provided.

    § 9.
  93. 10

    AI-assisted research summary: § 10.

    § 10.
  94. 11

    AI-assisted research summary: § 11.

    § 11.
  95. 14b

    AI-assisted research summary: Art. 14b.

    Art. 14b.
  96. 1

    AI-assisted research summary: Section 1.

    § 1.
  97. 2

    AI-assisted research summary: Section 2.

    § 2.
  98. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  99. 3

    AI-assisted research summary: § 3.

    § 3.
  100. 4

    AI-assisted research summary: § 4.

    § 4.
  101. 5

    AI-assisted research summary: § 5.

    § 5.
  102. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  103. 5b

    AI-assisted research summary: This text says § 5b is in the wording established by a 2017 amending act.

    § 5b. § 5c2)W brzmieniu ustalonym przez art. 1 pkt 1 ustawy z dnia 20 lipca 2017 r. o zmianie ustawy - Ordynacja podatkowa, ustawy o finansach publicznych oraz ustawy - Przepisy wprowadzające ustawę o Krajowej Administracji Skarbowej (Dz. U. poz. 1537), która weszła w życie z dniem 17 sierpnia 2017 r..
  104. 6

    AI-assisted research summary: § 6.

    § 6.
  105. 6a

    AI-assisted research summary: § 6a.

    § 6a.
  106. 7

    AI-assisted research summary: § 7.

    § 7.
  107. 14c

    AI-assisted research summary: Art. 14c.

    Art. 14c.
  108. 1

    AI-assisted research summary: § 1.

    § 1.
  109. 2

    AI-assisted research summary: § 2.

    § 2.
  110. 3

    AI-assisted research summary: § 3.

    § 3.
  111. 4

    AI-assisted research summary: § 4.

    § 4.
  112. 14d

    AI-assisted research summary: Article 14d.

    Art. 14d.
  113. 1

    AI-assisted research summary: § 1.

    § 1.
  114. 2

    AI-assisted research summary: Section 2 only identifies the provision and states no rule.

    § 2.
  115. 3

    AI-assisted research summary: This provision only references Article 14da.

    § 3. Art. 14da.
  116. 14e

    AI-assisted research summary: Art. 14e.

    Art. 14e.
  117. 1

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

    § 1. 1) 2)
  118. 1a

    AI-assisted research summary: This text says the provision is in the version established by another act.

    § 1a. 13)W brzmieniu ustalonym przez art. 5 ustawy z dnia 7 kwietnia 2017 r. o zmianie ustawy - Kodeks postępowania administracyjnego oraz niektórych innych ustaw (Dz. U. poz. 935), która weszła w życie z dniem 1 czerwca 2017 r.) 2) 3) 4) 5)
  119. 2

    AI-assisted research summary: § 2.

    § 2.
  120. 3

    AI-assisted research summary: § 3.

    § 3.
  121. 4

    AI-assisted research summary: § 4.

    § 4.
  122. 5

    AI-assisted research summary: Section 5.

    § 5.
  123. 14f

    AI-assisted research summary: Art. 14f.

    Art. 14f.
  124. 1

    AI-assisted research summary: § 1.

    § 1.
  125. 2

    AI-assisted research summary: § 2.

    § 2.
  126. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  127. 2b

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

    § 2b. 1) 2) 3)
  128. 3

    AI-assisted research summary: § 3.

    § 3.
  129. 14g

    AI-assisted research summary: Art. 14g.

    Art. 14g.
  130. 1

    AI-assisted research summary: § 1.

    § 1.
  131. 2

    AI-assisted research summary: § 2.

    § 2.
  132. 3

    AI-assisted research summary: § 3.

    § 3.
  133. 14h

    AI-assisted research summary: Art. 14h.

    Art. 14h.
  134. 14i

    AI-assisted research summary: Art. 14i.

    Art. 14i.
  135. 1

    AI-assisted research summary: Section 1.

    § 1.
  136. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  137. 2

    AI-assisted research summary: § 2.

    § 2.
  138. 3

    AI-assisted research summary: § 3.

    § 3.
  139. 4

    AI-assisted research summary: § 4.

    § 4.
  140. 5

    AI-assisted research summary: § 5.

    § 5.
  141. 14j

    AI-assisted research summary: Art. 14j.

    Art. 14j.
  142. 1

    AI-assisted research summary: § 1.

    § 1.
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 2a

    AI-assisted research summary: Section 2a.

    § 2a.
  145. 3

    AI-assisted research summary: § 3.

    § 3.
  146. 14k

    AI-assisted research summary: Art. 14k.

    Art. 14k.
  147. 1

    AI-assisted research summary: § 1.

    § 1.
  148. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  149. 3

    AI-assisted research summary: § 3.

    § 3.
  150. 14l

    AI-assisted research summary: Art. 14l.

    Art. 14l.
  151. 14m

    AI-assisted research summary: Art. 14m.

    Art. 14m.
  152. 1

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

    § 1. 1) 2)
  153. 2

    AI-assisted research summary: The text only shows a section marker and numbered items, without any substantive rule.

    § 2. 1) 2) 3)
  154. 3

    AI-assisted research summary: § 3.

    § 3.
  155. 4

    AI-assisted research summary: Section 4.

    § 4.
  156. 14n

    AI-assisted research summary: Art. 14n.

    Art. 14n.
  157. 1

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

    § 1. 1) 1a) 2)
  158. 2

    AI-assisted research summary: § 2.

    § 2.
  159. 3

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

    § 3. 1) 2)
  160. 4

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

    § 4. 1) 2)
  161. 5

    AI-assisted research summary: § 5.

    § 5.
  162. 6

    AI-assisted research summary: § 6.

    § 6.
  163. 7

    AI-assisted research summary: This text only shows a heading and references Art. 14na, items 1) and 2); it does not provide any rule text.

    § 7. Art. 14na. 1) 2)
  164. 14o

    AI-assisted research summary: Art. 14o.

    Art. 14o.
  165. 1

    AI-assisted research summary: § 1.

    § 1.
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 14p

    AI-assisted research summary: Article 14p.

    Art. 14p.
  168. 14r

    AI-assisted research summary: Art. 14r.

    Art. 14r.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: § 2.

    § 2.
  171. 3

    AI-assisted research summary: § 3.

    § 3.
  172. 4

    AI-assisted research summary: § 4.

    § 4.
  173. 5

    AI-assisted research summary: § 5.

    § 5.
  174. 6

    AI-assisted research summary: § 6.

    § 6.
  175. 14s

    AI-assisted research summary: Art. 14s.

    Art. 14s.
  176. 1

    AI-assisted research summary: § 1.

    § 1.
  177. 2

    AI-assisted research summary: This provision is a chapter heading about the competence of tax authorities.

    § 2. Rozdział 2 Właściwość organów podatkowych
  178. 15

    AI-assisted research summary: Art. 15.

    Art. 15.
  179. 1

    AI-assisted research summary: § 1.

    § 1.
  180. 2

    AI-assisted research summary: § 2.

    § 2.
  181. 16

    AI-assisted research summary: Art. 16.

    Art. 16.
  182. 17

    AI-assisted research summary: Art. 17.

    Art. 17.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 17a

    AI-assisted research summary: The text only identifies Article 17a.

    Art. 17a.
  186. 17b

    AI-assisted research summary: Only the heading “Art. 17b.” is provided; no rule text is present.

    Art. 17b.
  187. 1

    AI-assisted research summary: § 1.

    § 1.
  188. 2

    AI-assisted research summary: Section 2.

    § 2.
  189. 18

    AI-assisted research summary: Art. 18.

    Art. 18.
  190. 1

    AI-assisted research summary: § 1.

    § 1.
  191. 2

    AI-assisted research summary: § 2.

    § 2.
  192. 18a

    AI-assisted research summary: Art. 18a.

    Art. 18a.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 18b

    AI-assisted research summary: Art. 18b.

    Art. 18b.
  196. 1

    AI-assisted research summary: § 1.

    § 1.
  197. 2

    AI-assisted research summary: § 2.

    § 2.
  198. 3

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

    § 3. 1) 2) 3)
  199. 18c

    AI-assisted research summary: Art. 18c.

    Art. 18c.

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