Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 3 | 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 3 of 11 · provisions 401–600

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

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  1. 3

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  2. 46c

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  3. 1

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  4. 2

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  5. 3

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  6. 4

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  8. 6

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  9. 7

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  10. 46d

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  11. 1

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  12. 2

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  13. 46e

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  14. 46f

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  15. 46g

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  16. 46h

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  18. 2

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  19. 46i

    AI-assisted research summary: Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności

    Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności
  20. 47

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  21. 1

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  25. 4a

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  26. 5

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  27. 48

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  28. 1

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  30. 3

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  31. 49

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  34. 3

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  35. 50

    AI-assisted research summary: Article 50 is the heading for Chapter 5 on tax arrears.

    Art. 50. Rozdział 5 Zaległość podatkowa
  36. 51

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  37. 1

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  38. 2

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  39. 3

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  40. 52

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  41. 1

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  43. 3

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  44. 52a

    AI-assisted research summary: Article 52a is a chapter heading for rules on late-payment interest and a prolongation fee.

    Art. 52a. Rozdział 6 Odsetki za zwłokę i opłata prolongacyjna
  45. 53

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  46. 1

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  50. 5

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  51. 6

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  52. 53a

    AI-assisted research summary: The text only identifies Article 53a and does not state any rule.

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  53. 1

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  55. 54

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  56. 1

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

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  58. 3

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  59. 4

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  60. 5

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  61. 55

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  62. 1

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  64. 56

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  65. 1

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  66. 1a

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  67. 1b

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  68. 2

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  69. 3

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  70. 56a

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  72. 2

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  73. 3

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  74. 56b

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  75. 56c

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  76. 56d

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  77. 57

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  78. 1

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  79. 2

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  80. 3

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  81. 4

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  82. 5

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  83. 6

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  84. 7

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  85. 8

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  86. 58

    AI-assisted research summary: This provision is a heading for Chapter 7 on the expiry of tax obligations.

    Art. 58. Rozdział 7 Wygaśnięcie zobowiązań podatkowych
  87. 59

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  88. 1

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  89. 2

    AI-assisted research summary: § 2 in the extracted text only shows a numbered list (1) to 7) and no substantive rule.

    § 2. 1) 2) 3) 4) 5) 6) 7)
  90. 60

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  91. 1

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  92. 1a

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  93. 2

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  94. 2a

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  95. 2b

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  96. 2c

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  97. 3

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  98. 4

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  99. 5

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  100. 6

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  101. 61

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  102. 1

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  103. 1a

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  104. 1b

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  105. 2

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  106. 3

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  107. 4

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  108. 61a

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  109. 1

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  110. 2

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  111. 62

    AI-assisted research summary: The supplied text contains only the article label and no substantive rule.

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  112. 1

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  113. 1a

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  114. 2

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  116. 4

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  117. 4a

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  118. 5

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  119. 62a

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  120. 62b

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  121. 1

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  124. 63

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  127. 2

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  128. 3

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  129. 64

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  130. 1

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  131. 2

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  132. 2a

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  133. 3

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  134. 4

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  135. 5

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  136. 6

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  137. 6a

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  138. 7

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  139. 65

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  140. 1

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  141. 2

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  142. 66

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  147. 3b

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  148. 4

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  149. 5

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  150. 67

    AI-assisted research summary: Article 67 introduces Chapter 7a on reliefs in repayment of tax liabilities.

    Art. 67. Rozdział 7a Ulgi w spłacie zobowiązań podatkowych
  151. 67a

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  152. 1

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  153. 2

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  154. 67b

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  155. 1

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  156. 2

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  159. 5

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  160. 6

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  161. 67c

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  162. 1

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  163. 2

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  164. 67d

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  165. 1

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  166. 2

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  167. 3

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  168. 4

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  169. 67e

    AI-assisted research summary: Article 67e concerns limitation periods.

    Art. 67e. Rozdział 8 Przedawnienie
  170. 68

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  171. 1

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  172. 2

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  173. 3

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  174. 4

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  175. 4a

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  176. 5

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  177. 69

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  178. 1

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  180. 3

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  181. 4

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  182. 70

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  183. 1

    AI-assisted research summary: Section 1 only.

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  184. 2

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  185. 3

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  186. 3a

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  187. 4

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  188. 5

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  189. 6

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  190. 7

    AI-assisted research summary: Section 7 is listed, but the text only contains numbered placeholders and no substantive rule.

    § 7. 1) 2) 3) 4) 5)
  191. 8

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  192. 70a

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  193. 1

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  194. 1a

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  197. 70b

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  198. 70c

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  199. 70d

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    Art. 70d.
  200. 71

    AI-assisted research summary: Article 71 is shown with the chapter heading “Nadpłata” (Overpayment), but the provided text contains no operative rule.

    Art. 71. 1) 2) Rozdział 9 Nadpłata

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