Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2018 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 9 | 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 9 of 11 · provisions 1,601–1,800

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. 235

    AI-assisted research summary: This provision is a chapter heading for complaints/appeals.

    Art. 235. Rozdział 16 Zażalenia
  2. 236

    AI-assisted research summary: Article 236.

    Art. 236.
  3. 1

    AI-assisted research summary: § 1.

    § 1.
  4. 2

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

    § 2. 1) 2)
  5. 237

    AI-assisted research summary: Art. 237.

    Art. 237.
  6. 238

    AI-assisted research summary: Art. 238.

    Art. 238.
  7. 239

    AI-assisted research summary: Article 239 gives the heading for Chapter 16a, “Execution of the decision.”

    Art. 239. Rozdział 16a Wykonanie decyzji
  8. 239a

    AI-assisted research summary: Only the article label is provided; no substantive rule text is included.

    Art. 239a.
  9. 239b

    AI-assisted research summary: Art. 239b.

    Art. 239b.
  10. 1

    AI-assisted research summary: This text only shows section numbering and item markers; it does not state any rule.

    § 1. 1) 2) 3) 4)
  11. 2

    AI-assisted research summary: § 2.

    § 2.
  12. 3

    AI-assisted research summary: § 3.

    § 3.
  13. 4

    AI-assisted research summary: § 4.

    § 4.
  14. 5

    AI-assisted research summary: § 5.

    § 5.
  15. 239c

    AI-assisted research summary: Article label only; no rule text is provided in the source.

    Art. 239c.
  16. 239d

    AI-assisted research summary: Art. 239d.

    Art. 239d.
  17. 1

    AI-assisted research summary: § 1.

    § 1.
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 239e

    AI-assisted research summary: Article heading only; no substantive rule is stated in the source text.

    Art. 239e.
  20. 239f

    AI-assisted research summary: Art. 239f.

    Art. 239f.
  21. 1

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

    § 1. 1) 2)
  22. 2

    AI-assisted research summary: § 2.

    § 2.
  23. 3

    AI-assisted research summary: § 3.

    § 3.
  24. 4

    AI-assisted research summary: § 4.

    § 4.
  25. 239g

    AI-assisted research summary: Art. 239g.

    Art. 239g.
  26. 239h

    AI-assisted research summary: Article heading only; no operative rule is stated in the provided text.

    Art. 239h.
  27. 239i

    AI-assisted research summary: Art. 239i.

    Art. 239i.
  28. 239j

    AI-assisted research summary: Article 239j introduces Chapter 17 on the reopening of proceedings.

    Art. 239j. Rozdział 17 Wznowienie postępowania
  29. 240

    AI-assisted research summary: Article 240 is identified, but this source text does not state any rule.

    Art. 240.
  30. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11)

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11)
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 3

    AI-assisted research summary: § 3.

    § 3.
  33. 241

    AI-assisted research summary: Article 241.

    Art. 241.
  34. 1

    AI-assisted research summary: § 1.

    § 1.
  35. 2

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

    § 2. 1) 2) 3)
  36. 242

    AI-assisted research summary: Art. 242.

    Art. 242.
  37. 243

    AI-assisted research summary: Art. 243.

    Art. 243.
  38. 1

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

    § 1.
  39. 1a

    AI-assisted research summary: Section 1a.

    § 1a.
  40. 2

    AI-assisted research summary: § 2.

    § 2.
  41. 3

    AI-assisted research summary: § 3.

    § 3.
  42. 244

    AI-assisted research summary: Article 244 is identified, but no operative rule text is provided.

    Art. 244.
  43. 1

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

    § 1.
  44. 2

    AI-assisted research summary: Section 2.

    § 2.
  45. 3

    AI-assisted research summary: § 3.

    § 3.
  46. 245

    AI-assisted research summary: Art. 245.

    Art. 245.
  47. 1

    AI-assisted research summary: Section heading and numbering only; no substantive rule is stated.

    § 1. 1) 2) 3) a) b)
  48. 2

    AI-assisted research summary: § 2.

    § 2.
  49. 246

    AI-assisted research summary: Art. 246.

    Art. 246.
  50. 1

    AI-assisted research summary: § 1.

    § 1.
  51. 2

    AI-assisted research summary: This provision labels Chapter 18, which concerns declaring a decision invalid.

    § 2. Rozdział 18 Stwierdzenie nieważności decyzji
  52. 247

    AI-assisted research summary: Art. 247.

    Art. 247.
  53. 1

    AI-assisted research summary: Section 1 contains only numbered item markers and no substantive rule.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  54. 2

    AI-assisted research summary: § 2.

    § 2.
  55. 3

    AI-assisted research summary: § 3.

    § 3.
  56. 248

    AI-assisted research summary: Article 248.

    Art. 248.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

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

    § 2. 1) 1a) 2) 3)
  59. 3

    AI-assisted research summary: § 3.

    § 3.
  60. 249

    AI-assisted research summary: Article 249.

    Art. 249.
  61. 1

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

    § 1. 1) 2)
  62. 2

    AI-assisted research summary: § 2.

    § 2.
  63. 250

    AI-assisted research summary: Art. 250.

    Art. 250.
  64. 251

    AI-assisted research summary: Art. 251.

    Art. 251.
  65. 252

    AI-assisted research summary: Art. 252.

    Art. 252.
  66. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  67. 2

    AI-assisted research summary: Heading for Chapter 19 on revoking or changing a final decision.

    § 2. Rozdział 19 Uchylenie lub zmiana decyzji ostatecznej
  68. 253

    AI-assisted research summary: Art. 253.

    Art. 253.
  69. 1

    AI-assisted research summary: § 1.

    § 1.
  70. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  71. 3

    AI-assisted research summary: § 3.

    § 3.
  72. 4

    AI-assisted research summary: § 4.

    § 4.
  73. 253a

    AI-assisted research summary: Art. 253a.

    Art. 253a.
  74. 1

    AI-assisted research summary: § 1.

    § 1.
  75. 2

    AI-assisted research summary: Section 2.

    § 2.
  76. 3

    AI-assisted research summary: § 3.

    § 3.
  77. 253b

    AI-assisted research summary: Art. 253b. 1) 2) 3) 4) 5) 6)

    Art. 253b. 1) 2) 3) 4) 5) 6)
  78. 254

    AI-assisted research summary: Art. 254.

    Art. 254.
  79. 1

    AI-assisted research summary: § 1.

    § 1.
  80. 2

    AI-assisted research summary: § 2.

    § 2.
  81. 255

    AI-assisted research summary: Art. 255.

    Art. 255.
  82. 1

    AI-assisted research summary: § 1.

    § 1.
  83. 2

    AI-assisted research summary: § 2.

    § 2.
  84. 256

    AI-assisted research summary: Article 256.

    Art. 256.
  85. 1

    AI-assisted research summary: § 1.

    § 1.
  86. 2

    AI-assisted research summary: § 2.

    § 2.
  87. 3

    AI-assisted research summary: § 3.

    § 3.
  88. 257

    AI-assisted research summary: Article 257 is a chapter heading about the expiry of decisions.

    Art. 257. Rozdział 20 Wygaśnięcie decyzji
  89. 258

    AI-assisted research summary: Article 258 only identifies the provision and states no rule in the provided text.

    Art. 258.
  90. 1

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

    § 1. 1) 2) 3) 4) 5)
  91. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  92. 2

    AI-assisted research summary: § 2.

    § 2.
  93. 3

    AI-assisted research summary: § 3.

    § 3.
  94. 259

    AI-assisted research summary: Art. 259.

    Art. 259.
  95. 1

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

    § 1. 1) 2)
  96. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  97. 2

    AI-assisted research summary: § 2.

    § 2.
  98. 259a

    AI-assisted research summary: This article introduces Chapter 21 on compensation liability.

    Art. 259a. Rozdział 21 Odpowiedzialność odszkodowawcza
  99. 260

    AI-assisted research summary: Art. 260.

    Art. 260.
  100. 261

    AI-assisted research summary: Article 261 is titled “Chapter 22: Penalties of order.”

    Art. 261. Rozdział 22 Kary porządkowe
  101. 262

    AI-assisted research summary: Article 262.

    Art. 262.
  102. 1

    AI-assisted research summary: Numbered provision markers only; no substantive rule is stated in the source text provided.

    § 1. 1) 2) 2a) 3)
  103. 1a

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

    § 1a.
  104. 2

    AI-assisted research summary: § 2.

    § 2.
  105. 3

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

    § 3. 1) 2) 3)
  106. 4

    AI-assisted research summary: § 4.

    § 4.
  107. 5

    AI-assisted research summary: § 5.

    § 5.
  108. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  109. 6

    AI-assisted research summary: § 6.

    § 6.
  110. 262a

    AI-assisted research summary: Art. 262a.

    Art. 262a.
  111. 1

    AI-assisted research summary: Section 1.

    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 263

    AI-assisted research summary: Art. 263.

    Art. 263.
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 3

    AI-assisted research summary: § 3.

    § 3.
  117. 4

    AI-assisted research summary: Heading for Chapter 23 on costs of proceedings.

    § 4. Rozdział 23 Koszty postępowania
  118. 264

    AI-assisted research summary: Article 264.

    Art. 264.
  119. 265

    AI-assisted research summary: Art. 265.

    Art. 265.
  120. 1

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

    § 1. 1) 2) 2a) 2b) 3) 4) 5) 6)
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 266

    AI-assisted research summary: Art. 266.

    Art. 266.
  123. 1

    AI-assisted research summary: § 1.

    § 1.
  124. 2

    AI-assisted research summary: § 2.

    § 2.
  125. 267

    AI-assisted research summary: Art. 267.

    Art. 267.
  126. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4) 5) a) b) c)
  127. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  128. 2

    AI-assisted research summary: § 2.

    § 2.
  129. 268

    AI-assisted research summary: Art. 268.

    Art. 268.
  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. 4

    AI-assisted research summary: § 4.

    § 4.
  134. 269

    AI-assisted research summary: Art. 269.

    Art. 269.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 2

    AI-assisted research summary: § 2.

    § 2.
  137. 270

    AI-assisted research summary: Art. 270.

    Art. 270.
  138. 1

    AI-assisted research summary: § 1.

    § 1.
  139. 2

    AI-assisted research summary: § 2.

    § 2.
  140. 270a

    AI-assisted research summary: Art. 270a.

    Art. 270a.
  141. 270b

    AI-assisted research summary: Art. 270b.

    Art. 270b.
  142. 271

    AI-assisted research summary: Art. 271.

    Art. 271.
  143. 1

    AI-assisted research summary: § 1.

    § 1.
  144. 2

    AI-assisted research summary: Section 2 is titled “Dział V Czynności sprawdzające” (Chapter V: checking activities).

    § 2. Dział V Czynności sprawdzające
  145. 272

    AI-assisted research summary: Article 272 is only a fragment of numbered/lettered items and does not provide a substantive rule in the supplied text.

    Art. 272. 1) a) b) 2) 3) 4) 5)
  146. 272a

    AI-assisted research summary: Article 272a.

    Art. 272a.
  147. 273

    AI-assisted research summary: Art. 273.

    Art. 273.
  148. 274

    AI-assisted research summary: Art. 274.

    Art. 274.
  149. 1

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

    § 1. 1) 2)
  150. 2

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

    § 2. 1) 2)
  151. 3

    AI-assisted research summary: § 3.

    § 3.
  152. 4

    AI-assisted research summary: § 4.

    § 4.
  153. 5

    AI-assisted research summary: § 5.

    § 5.
  154. 6

    AI-assisted research summary: § 6.

    § 6.
  155. 274a

    AI-assisted research summary: This text says Article 274a § 120 was set in its current wording by an amending act that entered into force on 15 March 2018.

    Art. 274a. § 120)W brzmieniu ustalonym przez art. 14 ustawy z dnia 26 stycznia 2018 r. o zmianie ustawy o Krajowym Rejestrze Sądowym oraz niektórych innych ustaw (Dz. U. poz. 398), która weszła w życie z dniem 15 marca 2018 r..
  156. 2

    AI-assisted research summary: § 2.

    § 2.
  157. 274b

    AI-assisted research summary: Art. 274b.

    Art. 274b.
  158. 1

    AI-assisted research summary: § 1.

    § 1.
  159. 2

    AI-assisted research summary: § 2.

    § 2.
  160. 274c

    AI-assisted research summary: Art. 274c.

    Art. 274c.
  161. 1

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

    § 1. 1) 2)
  162. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  163. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  164. 1c

    AI-assisted research summary: Section 1c only identifies the provision label and does not state any rule.

    § 1c.
  165. 2

    AI-assisted research summary: § 2.

    § 2.
  166. 275

    AI-assisted research summary: Art. 275.

    Art. 275.
  167. 1

    AI-assisted research summary: § 1.

    § 1.
  168. 2

    AI-assisted research summary: § 2.

    § 2.
  169. 3

    AI-assisted research summary: This provision states that § 421 has the wording established by Article 94 point 4 of the act referred to in footnote 8.

    § 3. § 421)W brzmieniu ustalonym przez art. 94 pkt 4 ustawy, o której mowa w odnośniku 8..
  170. 276

    AI-assisted research summary: Art. 276.

    Art. 276.
  171. 1

    AI-assisted research summary: § 1.

    § 1.
  172. 2

    AI-assisted research summary: § 2.

    § 2.
  173. 3

    AI-assisted research summary: § 3.

    § 3.
  174. 4

    AI-assisted research summary: § 4.

    § 4.
  175. 5

    AI-assisted research summary: § 5.

    § 5.
  176. 277

    AI-assisted research summary: Art. 277.

    Art. 277.
  177. 278

    AI-assisted research summary: Art. 278.

    Art. 278.
  178. 278a

    AI-assisted research summary: Article 278a.

    Art. 278a.
  179. 279

    AI-assisted research summary: Article 279 is identified, but the source text provides no substantive rule.

    Art. 279.
  180. 280

    AI-assisted research summary: This provision only gives the article number and the section title: tax control.

    Art. 280. Dział VI Kontrola podatkowa
  181. 281

    AI-assisted research summary: Article 281 only identifies the provision and states no rule in the provided text.

    Art. 281.
  182. 1

    AI-assisted research summary: § 1.

    § 1.
  183. 2

    AI-assisted research summary: § 2.

    § 2.
  184. 3

    AI-assisted research summary: § 3.

    § 3.
  185. 281a

    AI-assisted research summary: Art. 281a.

    Art. 281a.
  186. 282

    AI-assisted research summary: Article 282.

    Art. 282.
  187. 282a

    AI-assisted research summary: Art. 282a.

    Art. 282a.
  188. 1

    AI-assisted research summary: § 1.

    § 1.
  189. 2

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

    § 2. 1) 2) 3)
  190. 282b

    AI-assisted research summary: Art. 282b.

    Art. 282b.
  191. 1

    AI-assisted research summary: § 1.

    § 1.
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

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

    § 4. 1) 2) 3) 4) 5) 6)
  195. 5

    AI-assisted research summary: § 5.

    § 5.
  196. 282c

    AI-assisted research summary: Art. 282c.

    Art. 282c.
  197. 1

    AI-assisted research summary: § 1. 1) a) b) c) d) e) f) g) h) i) 2) a) b) c)

    § 1. 1) a) b) c) d) e) f) g) h) i) 2) a) b) c)
  198. 2

    AI-assisted research summary: § 2.

    § 2.
  199. 3

    AI-assisted research summary: Section 3 only.

    § 3.
  200. 283

    AI-assisted research summary: Art. 283 is identified, but the provided text contains no substantive rule.

    Art. 283.

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