Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 6 | 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 6 of 11 · provisions 1,001–1,200

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
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. 3

    AI-assisted research summary: § 3.

    § 3.
  2. 4

    AI-assisted research summary: § 4. Art. 119zl.

    § 4. Art. 119zl.
  3. 1

    AI-assisted research summary: § 1.

    § 1.
  4. 2

    AI-assisted research summary: § 2. Art. 119zm.

    § 2. Art. 119zm.
  5. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7)
  6. 2

    AI-assisted research summary: This provision is a heading for Chapter 2, “Risk analysis,” Article 119zn.

    § 2. Rozdział 2 Analiza ryzyka Art. 119zn.
  7. 1

    AI-assisted research summary: § 1.

    § 1.
  8. 2

    AI-assisted research summary: § 2.

    § 2.
  9. 3

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

    § 3. 1) 2) 3) 4) 5)
  10. 4

    AI-assisted research summary: This provision only identifies “§ 4. Art. 119zo.” and does not state a substantive rule in the source text provided.

    § 4. Art. 119zo.
  11. 1

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

    § 1. 1) 2)
  12. 2

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

    § 2. 1) 2) 3)
  13. 3

    AI-assisted research summary: § 3.

    § 3.
  14. 4

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

    § 4. 1) 2)
  15. 5

    AI-assisted research summary: § 5.

    § 5.
  16. 6

    AI-assisted research summary: § 6.

    § 6.
  17. 7

    AI-assisted research summary: § 7.

    § 7.
  18. 8

    AI-assisted research summary: § 8.

    § 8.
  19. 9

    AI-assisted research summary: § 9.

    § 9.
  20. 10

    AI-assisted research summary: § 10.

    § 10.
  21. 11

    AI-assisted research summary: This text only identifies § 11, Article 119zp.

    § 11. Art. 119zp.
  22. 1

    AI-assisted research summary: The text shown is only a skeletal numbered outline and does not state a substantive rule.

    § 1. 1) a) b) 2) 3)
  23. 2

    AI-assisted research summary: The text contains only section and article markers, with no substantive rule stated.

    § 2. 1) a) b) c) 2) Art. 119zq. 1) 2) 3) Art. 119zr.
  24. 1

    AI-assisted research summary: This provision text contains only numbering and lettered markers, with no substantive rule text shown.

    § 1. 1) 2) 3) 4) a) b) c) d) e) 5) a) b) c) d) e)
  25. 2

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

    § 2. 1) 2)
  26. 3

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

    § 3. 1) a) b) 2) 3) 4) 5) 6)
  27. 4

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

    § 4. 1) 2) 3)
  28. 5

    AI-assisted research summary: This provision only references Article 119zs.

    § 5. Art. 119zs.
  29. 1

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

    § 1. 1) 2) 3)
  30. 2

    AI-assisted research summary: This text only points to Article 119zt and Article 119zu and does not set out a substantive rule.

    § 2. Art. 119zt. 1) 2) 3) 4) 5) 6) Art. 119zu.
  31. 1

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

    § 1. 1) 2)
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 3

    AI-assisted research summary: § 3.

    § 3.
  34. 4

    AI-assisted research summary: § 4.

    § 4.
  35. 5

    AI-assisted research summary: § 5.

    § 5.
  36. 6

    AI-assisted research summary: § 6.

    § 6.
  37. 7

    AI-assisted research summary: This provision says the chapter/article on blocking an account of a qualified entity takes effect on 30 April 2018.

    § 7. Rozdział 3 Blokada rachunku podmiotu kwalifikowanego Art. 119zv13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  38. 1

    AI-assisted research summary: § 1.

    § 1.
  39. 2

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

    § 2. 1) 2) 3)
  40. 3

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

    § 3. 1) 2)
  41. 4

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

    § 4. 1) 2) 3) a) b)
  42. 5

    AI-assisted research summary: § 5.

    § 5.
  43. 6

    AI-assisted research summary: § 6.

    § 6.
  44. 7

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

    § 7. 1) 2)
  45. 8

    AI-assisted research summary: § 8.

    § 8.
  46. 9

    AI-assisted research summary: This provision says Art. 119zw13 enters into force on 30 April 2018.

    § 9. Art. 119zw13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  47. 1

    AI-assisted research summary: § 1.

    § 1.
  48. 2

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

    § 2. 1) 2) 3) 4) 5)
  49. 3

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

    § 3. 1) 2)
  50. 4

    AI-assisted research summary: § 4.

    § 4.
  51. 5

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

    § 5. 1) 2)
  52. 6

    AI-assisted research summary: This provision says Art. 119zx13 and Art. 119zy13 enter into force on 30 April 2018.

    § 6. Art. 119zx13)Wejdzie w życie z dniem 30 kwietnia 2018 r.. Art. 119zy13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  53. 1

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

    § 1. 1) 2)
  54. 2

    AI-assisted research summary: § 2.

    § 2.
  55. 3

    AI-assisted research summary: This provision says the article enters into force on 30 April 2018.

    § 3. Art. 119zz13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  56. 1

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

    § 1. 1) 2)
  57. 2

    AI-assisted research summary: This provision says the referenced article enters into force on 30 April 2018.

    § 2. Art. 119zza13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  58. 1

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

    § 1. 1) 2) 3)
  59. 2

    AI-assisted research summary: This provision states that Article 119zzb enters into force on 30 April 2018.

    § 2. Art. 119zzb13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  60. 1

    AI-assisted research summary: § 1.

    § 1.
  61. 2

    AI-assisted research summary: § 2.

    § 2.
  62. 3

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

    § 3.
  63. 4

    AI-assisted research summary: § 4.

    § 4.
  64. 5

    AI-assisted research summary: This provision says it enters into force on 30 April 2018.

    § 5. 1) 2) Art. 119zzc13)Wejdzie w życie z dniem 30 kwietnia 2018 r..
  65. 1

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

    § 1. 1) 2) 3) 4)
  66. 2

    AI-assisted research summary: This provision says the referenced article enters into force on 30 April 2018.

    § 2. 1) 2) Art. 119zzd13)Wejdzie w życie z dniem 30 kwietnia 2018 r.. Art. 119zze13)Wejdzie w życie z dniem 30 kwietnia 2018 r.. Rozdział 4 Kontrola Art. 119zzf.
  67. 1

    AI-assisted research summary: § 1.

    § 1.
  68. 2

    AI-assisted research summary: § 2.

    § 2.
  69. 3

    AI-assisted research summary: § 3.

    § 3.
  70. 4

    AI-assisted research summary: § 4.

    § 4.
  71. 5

    AI-assisted research summary: This provision is a heading that refers to Article 119zzg and the chapter on financial penalties.

    § 5. Art. 119zzg. Rozdział 5 Kary pieniężne Art. 119zzh.
  72. 1

    AI-assisted research summary: This provision says the rule enters into force on 30 April 2018.

    § 1. § 213)Wejdzie w życie z dniem 30 kwietnia 2018 r.. Art. 119zzi. 1) 2) 3) 4) Art. 119zzj.
  73. 1

    AI-assisted research summary: § 1.

    § 1.
  74. 2

    AI-assisted research summary: This provision only labels Part IV, Chapter 1 as “General rules” of tax proceedings.

    § 2. Dział IV Postępowanie podatkowe Rozdział 1 Zasady ogólne
  75. 120

    AI-assisted research summary: Art. 120.

    Art. 120.
  76. 121

    AI-assisted research summary: Art. 121.

    Art. 121.
  77. 1

    AI-assisted research summary: § 1.

    § 1.
  78. 2

    AI-assisted research summary: § 2.

    § 2.
  79. 122

    AI-assisted research summary: Art. 122.

    Art. 122.
  80. 123

    AI-assisted research summary: Art. 123.

    Art. 123.
  81. 1

    AI-assisted research summary: § 1.

    § 1.
  82. 2

    AI-assisted research summary: § 2.

    § 2.
  83. 124

    AI-assisted research summary: Art. 124.

    Art. 124.
  84. 125

    AI-assisted research summary: Art. 125.

    Art. 125.
  85. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  86. 2

    AI-assisted research summary: § 2.

    § 2.
  87. 126

    AI-assisted research summary: Art. 126.

    Art. 126.
  88. 127

    AI-assisted research summary: Art. 127.

    Art. 127.
  89. 128

    AI-assisted research summary: Art. 128.

    Art. 128.
  90. 129

    AI-assisted research summary: This article is a chapter heading about excluding a tax authority employee or a tax authority.

    Art. 129. Rozdział 2 Wyłączenie pracownika organu podatkowego oraz organu podatkowego
  91. 130

    AI-assisted research summary: Article 130.

    Art. 130.
  92. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  93. 2

    AI-assisted research summary: § 2.

    § 2.
  94. 3

    AI-assisted research summary: § 3.

    § 3.
  95. 4

    AI-assisted research summary: § 4.

    § 4.
  96. 5

    AI-assisted research summary: § 5.

    § 5.
  97. 131

    AI-assisted research summary: Art. 131.

    Art. 131.
  98. 1

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

    § 1. 1) 2) 3) 4) 5)
  99. 2

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

    § 2. 1) 2) 3) 4)
  100. 3

    AI-assisted research summary: § 3.

    § 3.
  101. 131a

    AI-assisted research summary: Article 131a.

    Art. 131a.
  102. 131b

    AI-assisted research summary: The source text only identifies Article 131b and does not provide an operative rule.

    Art. 131b.
  103. 132

    AI-assisted research summary: Article 132.

    Art. 132.
  104. 1

    AI-assisted research summary: § 1.

    § 1.
  105. 2

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

    § 2. 1) 2) 3)
  106. 3

    AI-assisted research summary: § 3.

    § 3.
  107. 132a

    AI-assisted research summary: Art. 132a. Rozdział 3 Strona

    Art. 132a. Rozdział 3 Strona
  108. 133

    AI-assisted research summary: Art. 133.

    Art. 133.
  109. 1

    AI-assisted research summary: § 1.

    § 1.
  110. 2

    AI-assisted research summary: § 2.

    § 2.
  111. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  112. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  113. 3

    AI-assisted research summary: § 3.

    § 3.
  114. 133a

    AI-assisted research summary: Article 133a only identifies the provision number.

    Art. 133a.
  115. 1

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

    § 1. 1) 2)
  116. 2

    AI-assisted research summary: § 2.

    § 2.
  117. 3

    AI-assisted research summary: § 3.

    § 3.
  118. 134

    AI-assisted research summary: Art. 134.

    Art. 134.
  119. 135

    AI-assisted research summary: Article 135.

    Art. 135.
  120. 136

    AI-assisted research summary: Art. 136.

    Art. 136.
  121. 137

    AI-assisted research summary: Art. 137.

    Art. 137.
  122. 138

    AI-assisted research summary: Art. 138.

    Art. 138.
  123. 1

    AI-assisted research summary: § 1.

    § 1.
  124. 2

    AI-assisted research summary: § 2.

    § 2.
  125. 3

    AI-assisted research summary: This provision is a heading for Chapter 3a on power of attorney.

    § 3. Rozdział 3a Pełnomocnictwo
  126. 138a

    AI-assisted research summary: Art. 138a.

    Art. 138a.
  127. 1

    AI-assisted research summary: § 1.

    § 1.
  128. 2

    AI-assisted research summary: § 2.

    § 2.
  129. 3

    AI-assisted research summary: § 3.

    § 3.
  130. 4

    AI-assisted research summary: Section 4 is identified, but no substantive rule text is provided here.

    § 4.
  131. 5

    AI-assisted research summary: § 5.

    § 5.
  132. 138b

    AI-assisted research summary: Art. 138b.

    Art. 138b.
  133. 1

    AI-assisted research summary: § 1.

    § 1.
  134. 2

    AI-assisted research summary: § 2.

    § 2.
  135. 3

    AI-assisted research summary: § 3.

    § 3.
  136. 138c

    AI-assisted research summary: Art. 138c.

    Art. 138c.
  137. 1

    AI-assisted research summary: § 1.

    § 1.
  138. 2

    AI-assisted research summary: § 2.

    § 2.
  139. 3

    AI-assisted research summary: Section 3 is a section heading only; no substantive rule is stated here.

    § 3.
  140. 138d

    AI-assisted research summary: Article 138d is identified, but the provided text contains no substantive rule.

    Art. 138d.
  141. 1

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

    § 1.
  142. 2

    AI-assisted research summary: § 2.

    § 2.
  143. 3

    AI-assisted research summary: § 3.

    § 3.
  144. 4

    AI-assisted research summary: § 4.

    § 4.
  145. 5

    AI-assisted research summary: § 5.

    § 5.
  146. 6

    AI-assisted research summary: § 6.

    § 6.
  147. 7

    AI-assisted research summary: § 7.

    § 7.
  148. 8

    AI-assisted research summary: § 8.

    § 8.
  149. 9

    AI-assisted research summary: § 9.

    § 9.
  150. 138e

    AI-assisted research summary: Art. 138e.

    Art. 138e.
  151. 1

    AI-assisted research summary: § 1.

    § 1.
  152. 2

    AI-assisted research summary: § 2.

    § 2.
  153. 3

    AI-assisted research summary: § 3.

    § 3.
  154. 4

    AI-assisted research summary: § 4.

    § 4.
  155. 138f

    AI-assisted research summary: Art. 138f.

    Art. 138f.
  156. 1

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

    § 1. 1) 2)
  157. 2

    AI-assisted research summary: Section 2.

    § 2.
  158. 3

    AI-assisted research summary: § 3.

    § 3.
  159. 4

    AI-assisted research summary: § 4.

    § 4.
  160. 138g

    AI-assisted research summary: Article 138g is identified, but no substantive rule is stated in the provided text.

    Art. 138g.
  161. 138h

    AI-assisted research summary: Article 138h is identified, but this source text does not state any rule or requirement.

    Art. 138h.
  162. 138i

    AI-assisted research summary: Art. 138i.

    Art. 138i.
  163. 1

    AI-assisted research summary: § 1.

    § 1.
  164. 2

    AI-assisted research summary: § 2.

    § 2.
  165. 3

    AI-assisted research summary: § 3.

    § 3.
  166. 138j

    AI-assisted research summary: Art. 138j.

    Art. 138j.
  167. 1

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

    § 1. 1) 2)
  168. 2

    AI-assisted research summary: § 2.

    § 2.
  169. 138k

    AI-assisted research summary: Art. 138k.

    Art. 138k.
  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. 138l

    AI-assisted research summary: Art. 138l.

    Art. 138l.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 138m

    AI-assisted research summary: Art. 138m.

    Art. 138m.
  177. 1

    AI-assisted research summary: No substantive rule is stated in this provision text.

    § 1.
  178. 2

    AI-assisted research summary: § 2.

    § 2.
  179. 138n

    AI-assisted research summary: Art. 138n.

    Art. 138n.
  180. 1

    AI-assisted research summary: § 1.

    § 1.
  181. 2

    AI-assisted research summary: Section 2 is listed, but no substantive rule text is provided here.

    § 2.
  182. 3

    AI-assisted research summary: Section 3 contains only the section marker and does not state any substantive rule.

    § 3.
  183. 138o

    AI-assisted research summary: Article 138o; Chapter 4: handling matters.

    Art. 138o. Rozdział 4 Załatwianie spraw
  184. 139

    AI-assisted research summary: Article 139 is listed, but no substantive rule text is provided here.

    Art. 139.
  185. 1

    AI-assisted research summary: § 1.

    § 1.
  186. 2

    AI-assisted research summary: § 2.

    § 2.
  187. 3

    AI-assisted research summary: § 3.

    § 3.
  188. 4

    AI-assisted research summary: Section 4.

    § 4.
  189. 140

    AI-assisted research summary: Art. 140.

    Art. 140.
  190. 1

    AI-assisted research summary: Section 1 only; no rule is stated in the provided text.

    § 1.
  191. 2

    AI-assisted research summary: § 2.

    § 2.
  192. 141

    AI-assisted research summary: Art. 141.

    Art. 141.
  193. 1

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

    § 1. 1) 2) 3)
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 142

    AI-assisted research summary: Art. 142.

    Art. 142.
  196. 143

    AI-assisted research summary: Art. 143.

    Art. 143.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  199. 2

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

    § 2. 1) 2) 3) 4) 5) 6)
  200. 3

    AI-assisted research summary: This provision labels Chapter 5 as “Doręczenia” (service/delivery).

    § 3. Rozdział 5 Doręczenia

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