Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 10 | 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 10 of 11 · provisions 1,801–2,000

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
View official record ↗
Complete work
View statute overview
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

  1. 1

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

    § 1. 1) 1a) 2) 3)
  2. 2

    AI-assisted research summary: This provision only shows a numbered list of items and does not state a substantive rule.

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

    AI-assisted research summary: § 3.

    § 3.
  4. 4

    AI-assisted research summary: § 4.

    § 4.
  5. 5

    AI-assisted research summary: § 5.

    § 5.
  6. 284

    AI-assisted research summary: Art. 284.

    Art. 284.
  7. 1

    AI-assisted research summary: § 1.

    § 1.
  8. 2

    AI-assisted research summary: § 2.

    § 2.
  9. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  10. 3

    AI-assisted research summary: § 3.

    § 3.
  11. 4

    AI-assisted research summary: § 4.

    § 4.
  12. 5

    AI-assisted research summary: § 5.

    § 5.
  13. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  14. 6

    AI-assisted research summary: § 6.

    § 6.
  15. 284a

    AI-assisted research summary: Art. 284a.

    Art. 284a.
  16. 1

    AI-assisted research summary: § 1.

    § 1.
  17. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  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. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  23. 5b

    AI-assisted research summary: § 5b.

    § 5b.
  24. 5c

    AI-assisted research summary: § 5c.

    § 5c.
  25. 6

    AI-assisted research summary: § 6.

    § 6.
  26. 284b

    AI-assisted research summary: Art. 284b.

    Art. 284b.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 3

    AI-assisted research summary: § 3.

    § 3.
  30. 285

    AI-assisted research summary: Art. 285.

    Art. 285.
  31. 1

    AI-assisted research summary: § 1.

    § 1.
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 3

    AI-assisted research summary: Section 3 only.

    § 3.
  34. 285a

    AI-assisted research summary: Art. 285a.

    Art. 285a.
  35. 1

    AI-assisted research summary: § 1.

    § 1.
  36. 2

    AI-assisted research summary: § 2.

    § 2.
  37. 3

    AI-assisted research summary: § 3.

    § 3.
  38. 4

    AI-assisted research summary: § 4.

    § 4.
  39. 285b

    AI-assisted research summary: Art. 285b.

    Art. 285b.
  40. 286

    AI-assisted research summary: The text only identifies Article 286.

    Art. 286.
  41. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10)
  42. 2

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

    § 2. 1) 2) a) b)
  43. 3

    AI-assisted research summary: § 3.

    § 3.
  44. 286a

    AI-assisted research summary: Art. 286a.

    Art. 286a.
  45. 1

    AI-assisted research summary: § 1.

    § 1.
  46. 2

    AI-assisted research summary: § 2.

    § 2.
  47. 3

    AI-assisted research summary: § 3.

    § 3.
  48. 4

    AI-assisted research summary: § 4.

    § 4.
  49. 287

    AI-assisted research summary: Art. 287.

    Art. 287.
  50. 1

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

    § 1. 1) 2) 3)
  51. 2

    AI-assisted research summary: § 2.

    § 2.
  52. 3

    AI-assisted research summary: § 3.

    § 3.
  53. 4

    AI-assisted research summary: § 4.

    § 4.
  54. 5

    AI-assisted research summary: § 5.

    § 5.
  55. 288

    AI-assisted research summary: Art. 288.

    Art. 288.
  56. 1

    AI-assisted research summary: The excerpt contains only numbering and placeholders, without a stated rule.

    § 1. 1) a) b) c) 2)
  57. 2

    AI-assisted research summary: § 2.

    § 2.
  58. 3

    AI-assisted research summary: § 3.

    § 3.
  59. 4

    AI-assisted research summary: Section 4.

    § 4.
  60. 288a

    AI-assisted research summary: Art. 288a.

    Art. 288a.
  61. 289

    AI-assisted research summary: Art. 289.

    Art. 289.
  62. 1

    AI-assisted research summary: § 1.

    § 1.
  63. 2

    AI-assisted research summary: § 2.

    § 2.
  64. 290

    AI-assisted research summary: Art. 290.

    Art. 290.
  65. 1

    AI-assisted research summary: § 1.

    § 1.
  66. 2

    AI-assisted research summary: § 2. 1) 2) 3) 4) 5) 6) 6a) 7) 8)

    § 2. 1) 2) 3) 4) 5) 6) 6a) 7) 8)
  67. 3

    AI-assisted research summary: § 3.

    § 3.
  68. 4

    AI-assisted research summary: § 4.

    § 4.
  69. 5

    AI-assisted research summary: Section 5 only identifies the provision and does not state any rule in the provided text.

    § 5.
  70. 6

    AI-assisted research summary: § 6.

    § 6.
  71. 290a

    AI-assisted research summary: Art. 290a.

    Art. 290a.
  72. 290b

    AI-assisted research summary: Art. 290b.

    Art. 290b.
  73. 1

    AI-assisted research summary: § 1.

    § 1.
  74. 2

    AI-assisted research summary: Only the section marker “§ 2.” is present.

    § 2.
  75. 3

    AI-assisted research summary: § 3.

    § 3.
  76. 291

    AI-assisted research summary: Art. 291.

    Art. 291.
  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: § 4.

    § 4.
  81. 291a

    AI-assisted research summary: Art. 291a.

    Art. 291a.
  82. 1

    AI-assisted research summary: § 1.

    § 1.
  83. 2

    AI-assisted research summary: § 2.

    § 2.
  84. 3

    AI-assisted research summary: § 3.

    § 3.
  85. 291b

    AI-assisted research summary: Article 291b.

    Art. 291b.
  86. 291c

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

    Art. 291c.
  87. 291d

    AI-assisted research summary: Art. 291d.

    Art. 291d.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 2

    AI-assisted research summary: § 2.

    § 2.
  90. 292

    AI-assisted research summary: Article 292 is titled “Tajemnica skarbowa” (tax secrecy).

    Art. 292. Dział VII Tajemnica skarbowa
  91. 293

    AI-assisted research summary: Art. 293.

    Art. 293.
  92. 1

    AI-assisted research summary: § 1.

    § 1.
  93. 2

    AI-assisted research summary: This text appears to be section numbering and amendment notes, not a substantive rule.

    § 2. 1) 2) 3) 4) 5) 6) 722)Dodany przez art. 94 pkt 5 ustawy, o której mowa w odnośniku 8; wszedł w życie z dniem 1 maja 2017 r.) 823)Dodany przez art. 4 pkt 4 ustawy, o której mowa w odnośniku 1.) § 324)Dodany przez art. 1 pkt 2 ustawy, o której mowa w odnośniku 16.. 1) 2) 3)
  94. 294

    AI-assisted research summary: Art. 294.

    Art. 294.
  95. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4) 4a) 5) 6) 7)
  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. 295

    AI-assisted research summary: This excerpt does not state a substantive rule; it only says Article 295 is in the wording established by Article 94 point 6 of the act referred to in footnote 8.

    Art. 295. 1) 226)W brzmieniu ustalonym przez art. 94 pkt 6 ustawy, o której mowa w odnośniku 8.)
  101. 295a

    AI-assisted research summary: This text only notes that Art. 295a refers to Art. 295b and that the provision was added and entered into force on 1 May 2017.

    Art. 295a. Art. 295b27)Dodany przez art. 94 pkt 7 ustawy, o której mowa w odnośniku 8; wszedł w życie z dniem 1 maja 2017 r..
  102. 296

    AI-assisted research summary: Art. 296.

    Art. 296.
  103. 1

    AI-assisted research summary: This text is an amendment note stating that the wording of § 1 and § 2 was established by cited provisions.

    § 1. 1) 228)W brzmieniu ustalonym przez art. 94 pkt 8 ustawy, o której mowa w odnośniku 8.) 3) § 229)W brzmieniu ustalonym przez art. 4 pkt 5 ustawy, o której mowa w odnośniku 1..
  104. 3

    AI-assisted research summary: § 3.

    § 3.
  105. 297

    AI-assisted research summary: Art. 297.

    Art. 297.
  106. 1

    AI-assisted research summary: This text is a set of editorial notes about amendments and wording changes, including referenced acts and commencement dates.

    § 1. 1) 2) 2a) 3) 4) 5) a) b) 6) 730)Ze zmianą wprowadzoną przez art. 280 ustawy z dnia 8 grudnia 2017 r. o Służbie Ochrony Państwa (Dz. U. z 2018 r. poz. 138), która weszła w życie z dniem 1 lutego 2018 r.) 831)W brzmieniu ustalonym przez art. 4 pkt 6 ustawy, o której mowa w odnośniku 1.) a) b) 932)Dodany przez art. 11 pkt 1 ustawy z dnia 9 listopada 2017 r. o zmianie ustawy o niektórych uprawnieniach pracowników urzędu obsługującego ministra właściwego do spraw wewnętrznych oraz funkcjonariuszy i pracowników urzędów nadzorowanych przez tego ministra oraz niektórych innych ustaw (Dz. U. z 2018 r. poz. 106), która weszła w życie z dniem 27 stycznia 2018 r.)
  107. 2

    AI-assisted research summary: This provision is an amendment note indicating the text was established by Article 94(9) of the law referenced in footnote 8.

    § 2. § 334)W brzmieniu ustalonym przez art. 94 pkt 9 ustawy, o której mowa w odnośniku 8..
  108. 4

    AI-assisted research summary: § 4.

    § 4.
  109. 5

    AI-assisted research summary: This text is a reference note saying Article 297a35 is set in the wording established by another provision.

    § 5. Art. 297a35)W brzmieniu ustalonym przez art. 94 pkt 10 ustawy, o której mowa w odnośniku 8..
  110. 1

    AI-assisted research summary: § 1.

    § 1.
  111. 2

    AI-assisted research summary: § 2.

    § 2.
  112. 3

    AI-assisted research summary: § 3.

    § 3.
  113. 4

    AI-assisted research summary: § 4.

    § 4.
  114. 297b

    AI-assisted research summary: This source text only shows the article label and a note that it was added by another act.

    Art. 297b. Art. 297c36)Dodany przez art. 4 pkt 7 ustawy, o której mowa w odnośniku 1.. 1) 2) 3)
  115. 298

    AI-assisted research summary: This excerpt shows only the article label and amendment/editorial notes, not a substantive rule.

    Art. 298. 1) 1a) 2) 3) 3a) 4) 5) 5a30)Ze zmianą wprowadzoną przez art. 280 ustawy z dnia 8 grudnia 2017 r. o Służbie Ochrony Państwa (Dz. U. z 2018 r. poz. 138), która weszła w życie z dniem 1 lutego 2018 r.) 5b37)W brzmieniu ustalonym przez art. 11 pkt 2 ustawy, o której mowa w odnośniku 32.) 6) 6a) 6b) 6c) 6d) 6e) 7)
  116. 299

    AI-assisted research summary: Art. 299.

    Art. 299.
  117. 1

    AI-assisted research summary: § 1.

    § 1.
  118. 2

    AI-assisted research summary: The text only identifies § 2 and does not state any rule.

    § 2.
  119. 3

    AI-assisted research summary: This fragment shows Article 3 with a note that it was established by an amending act and entered into force on 1 January 2018.

    § 3. 1) 2) 3) 4) 5) 6) 7) 8) 8a) 8b) 939)W brzmieniu ustalonym przez art. 4 pkt 1 ustawy z dnia 7 lipca 2017 r. o zmianie niektórych ustaw związanych z systemami wsparcia rodzin (Dz. U. poz. 1428); wszedł w życie z dniem 1 stycznia 2018 r.) 10) 11) 12) 13) 14) 15)
  120. 4

    AI-assisted research summary: This provision notes that the text was set by another law and that it entered into force on 1 January 2018.

    § 4. 1) 2) 340)W brzmieniu ustalonym przez art. 4 pkt 2 ustawy, o której mowa w odnośniku 39; wszedł w życie z dniem 1 stycznia 2018 r.)
  121. 5

    AI-assisted research summary: § 5.

    § 5.
  122. 6

    AI-assisted research summary: § 6.

    § 6.
  123. 7

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

    § 7. 1) 2)
  124. 299a

    AI-assisted research summary: Art. 299a.

    Art. 299a.
  125. 299b

    AI-assisted research summary: Art. 299b.

    Art. 299b.
  126. 1

    AI-assisted research summary: § 1.

    § 1.
  127. 2

    AI-assisted research summary: § 2.

    § 2.
  128. 3

    AI-assisted research summary: § 3.

    § 3.
  129. 299c

    AI-assisted research summary: Art. 299c.

    Art. 299c.
  130. 299d

    AI-assisted research summary: This text only shows the article heading and an amendment note; it does not state a substantive rule.

    Art. 299d. Art. 299e41)Dodany przez art. 4 pkt 8 ustawy, o której mowa w odnośniku 1..
  131. 300

    AI-assisted research summary: Article 300.

    Art. 300.
  132. 301

    AI-assisted research summary: Art. 301.

    Art. 301.
  133. 302

    AI-assisted research summary: Article 302.

    Art. 302.
  134. 303

    AI-assisted research summary: Art. 303.

    Art. 303.
  135. 304

    AI-assisted research summary: Art. 304.

    Art. 304.
  136. 305

    AI-assisted research summary: Art. 305.

    Art. 305.
  137. 1

    AI-assisted research summary: § 1.

    § 1.
  138. 2

    AI-assisted research summary: Section 2.

    § 2.
  139. 3

    AI-assisted research summary: This provision shows that Section VIIA is repealed and points to criminal provisions, including Article 305p.

    § 3. Dział VIIA (uchylony) Dział VIII Przepisy karne Art. 305p43)Dodany przez art. 4 pkt 9 ustawy, o której mowa w odnośniku 1..
  140. 1

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

    § 1. 1) 2) 3)
  141. 2

    AI-assisted research summary: This provision says Art. 305q44 was added and will enter into force on 30 April 2018.

    § 2. Art. 305q44)Dodany przez art. 4 pkt 9 ustawy, o której mowa w odnośniku 1; wejdzie w życie z dniem 30 kwietnia 2018 r..
  142. 1

    AI-assisted research summary: § 1.

    § 1.
  143. 2

    AI-assisted research summary: § 2. Art. 305r43)Dodany przez art. 4 pkt 9 ustawy, o której mowa w odnośniku 1..

    § 2. Art. 305r43)Dodany przez art. 4 pkt 9 ustawy, o której mowa w odnośniku 1..
  144. 1

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

    § 1. 1) 2) 3) 4)
  145. 2

    AI-assisted research summary: § 2.

    § 2.
  146. 306

    AI-assisted research summary: Art. 306.

    Art. 306.
  147. 1

    AI-assisted research summary: § 1.

    § 1.
  148. 2

    AI-assisted research summary: § 2.

    § 2.
  149. 3

    AI-assisted research summary: § 3.

    § 3.
  150. 4

    AI-assisted research summary: This is a heading for Division VIIIA, titled “Certificates.”

    § 4. Dział VIIIA Zaświadczenia
  151. 306a

    AI-assisted research summary: Art. 306a.

    Art. 306a.
  152. 1

    AI-assisted research summary: § 1.

    § 1.
  153. 2

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

    § 2. 1) 2)
  154. 3

    AI-assisted research summary: § 3.

    § 3.
  155. 4

    AI-assisted research summary: This provision states that § 545 is to be read in the form set by another act referenced in footnote 8.

    § 4. § 545)W brzmieniu ustalonym przez art. 94 pkt 12 lit. a ustawy, o której mowa w odnośniku 8..
  156. 6

    AI-assisted research summary: § 6.

    § 6.
  157. 306b

    AI-assisted research summary: Art. 306b.

    Art. 306b.
  158. 1

    AI-assisted research summary: § 1.

    § 1.
  159. 2

    AI-assisted research summary: § 2.

    § 2.
  160. 306c

    AI-assisted research summary: Art. 306c.

    Art. 306c.
  161. 306d

    AI-assisted research summary: Art. 306d.

    Art. 306d.
  162. 1

    AI-assisted research summary: The provision only shows a numbered structure (“§ 1. 1) 2) 3) 4)”) without any substantive rule.

    § 1. 1) 2) 3) 4)
  163. 2

    AI-assisted research summary: § 2.

    § 2.
  164. 3

    AI-assisted research summary: § 3.

    § 3.
  165. 4

    AI-assisted research summary: § 4.

    § 4.
  166. 5

    AI-assisted research summary: § 5.

    § 5.
  167. 306e

    AI-assisted research summary: Art. 306e.

    Art. 306e.
  168. 1

    AI-assisted research summary: § 1.

    § 1.
  169. 2

    AI-assisted research summary: § 2.

    § 2.
  170. 3

    AI-assisted research summary: § 3.

    § 3.
  171. 4

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

    § 4. 1) a) b) c) 2) a) b)
  172. 5

    AI-assisted research summary: § 5.

    § 5.
  173. 6

    AI-assisted research summary: § 6.

    § 6.
  174. 7

    AI-assisted research summary: § 7.

    § 7.
  175. 306f

    AI-assisted research summary: Art. 306f.

    Art. 306f.
  176. 1

    AI-assisted research summary: § 1.

    § 1.
  177. 2

    AI-assisted research summary: Section 2.

    § 2.
  178. 306g

    AI-assisted research summary: Art. 306g.

    Art. 306g.
  179. 1

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

    § 1. 1) 2)
  180. 2

    AI-assisted research summary: § 2.

    § 2.
  181. 3

    AI-assisted research summary: § 3.

    § 3.
  182. 306h

    AI-assisted research summary: Art. 306h.

    Art. 306h.
  183. 1

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

    § 1. 1) 2) 3) 4)
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 4

    AI-assisted research summary: § 4.

    § 4.
  187. 5

    AI-assisted research summary: This provision only references Art. 306ha.

    § 5. Art. 306ha.
  188. 1

    AI-assisted research summary: § 1.

    § 1.
  189. 2

    AI-assisted research summary: § 2.

    § 2.
  190. 306i

    AI-assisted research summary: Art. 306i.

    Art. 306i.
  191. 1

    AI-assisted research summary: § 1.

    § 1.
  192. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  193. 2

    AI-assisted research summary: The provided text is only a section heading and an amendment note; it does not state a substantive rule.

    § 2. 1) 2) Art. 306ia47)Dodany przez art. 1 pkt 3 ustawy, o której mowa w odnośniku 16..
  194. 306j

    AI-assisted research summary: This excerpt only shows the article heading and an amendment note; it does not state a substantive rule.

    Art. 306j. 1) 2) 3) 4) 5) 6) Art. 306k48)W brzmieniu ustalonym przez art. 1 pkt 4 ustawy, o której mowa w odnośniku 16..
  195. 306l

    AI-assisted research summary: Art. 306l.

    Art. 306l.
  196. 306m

    AI-assisted research summary: This text is mainly structural: it names Article 306m, Article 306n, and the start of Chapter IX with transitional and final provisions.

    Art. 306m. Art. 306n50)W brzmieniu ustalonym przez art. 94 pkt 15 ustawy, o której mowa w odnośniku 8.. Dział IX Zmiany w przepisach obowiązujących, przepisy przejściowe i końcowe Rozdział 1 Zmiany w przepisach obowiązujących Art. 307-323. Rozdział 2 Przepisy przejściowe
  197. 324

    AI-assisted research summary: Art. 324.

    Art. 324.
  198. 1

    AI-assisted research summary: This text only identifies § 1.

    § 1.
  199. 2

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

    § 2. 1) 2) 3)
  200. 325

    AI-assisted research summary: Art. 325.

    Art. 325.

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