Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 10 | Dz.U. 2019 poz. 900 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 10 of 12 · provisions 1,801–2,000

This is an announcement publishing the consolidated text of the Tax Ordinance.

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

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2019 poz. 900
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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IT operations STIR VAT account blocking account monitoring accounts additional tax liability additional tax obligation administrative cooperation administrative deadlines administrative decisions administrative disclosure administrative fees administrative fines administrative notifications administrative opinions administrative penalties administrative procedure administrative proceedings administrative transfer of proceedings allocation of payments amendment amendment reference annulment of decisions +191 more

Statute overview

About this statute

This is an announcement publishing the consolidated text of the Tax Ordinance. Art. 198. 2) Art. 196. Art. 200. Art. 236. 1) 2) 3) 3)

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

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  10. 254

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  16. 256

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  20. 257

    AI-assisted research summary: This article is a heading for Chapter 20 on expiry of a decision.

    Art. 257. Rozdział 20 Wygaśnięcie decyzji
  21. 258

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  26. 259

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  30. 259a

    AI-assisted research summary: Article 259a is the heading for Chapter 21 on liability for damages.

    Art. 259a. Rozdział 21 Odpowiedzialność odszkodowawcza
  31. 260

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  32. 261

    AI-assisted research summary: Article 261 is titled “Chapter 22 Administrative fines.”

    Art. 261. Rozdział 22 Kary porządkowe
  33. 262

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  42. 262a

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  45. 263

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  49. 4

    AI-assisted research summary: This provision is a section heading for Chapter 23 on costs of proceedings.

    § 4. Rozdział 23 Koszty postępowania
  50. 264

    AI-assisted research summary: Article 264 is identified, but no substantive rule text is provided here.

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  51. 265

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  57. 267

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  61. 268

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  74. 271

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  76. 2

    AI-assisted research summary: Section heading for Chapter V on checking activities.

    § 2. Dział V Czynności sprawdzające
  77. 272

    AI-assisted research summary: The text only lists Article 272 and numbered subparts, without stating any substantive rule.

    Art. 272. 1) a) b) 2) 3) 4) 5)
  78. 272a

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  79. 273

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  80. 274

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  81. 1

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  87. 274a

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  90. 274b

    AI-assisted research summary: Article 274b only appears as a label and does not contain any rule text in the source provided.

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  99. 275

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  104. 276

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  110. 277

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  112. 278a

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  113. 279

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  114. 280

    AI-assisted research summary: This provision identifies Article 280 and the heading of Division VI as tax control.

    Art. 280. Dział VI Kontrola podatkowa
  115. 281

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  117. 2

    AI-assisted research summary: This provision says that § 337 was changed by Article 3(9) of the act referenced in footnote 4.

    § 2. § 337)Ze zmianą wprowadzoną przez art. 3 pkt 9 ustawy, o której mowa w odnośniku 4..
  118. 281a

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  119. 282

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  127. 4

    AI-assisted research summary: This text only contains amendment notes for § 4, not a substantive rule.

    § 4. 1) 2) 3) 4) 5) 624)Ze zmianą wprowadzoną przez art. 10 pkt 2 ustawy, o której mowa w odnośniku 10; ze zmianą wprowadzoną przez art. 7 ustawy z dnia 6 grudnia 2018 r. o zmianie ustawy o dowodach osobistych oraz niektórych innych ustaw (Dz. U. z 2019 r. poz. 60), która weszła w życie z dniem 4 marca 2019 r.)
  128. 5

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  129. 282c

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  130. 1

    AI-assisted research summary: This provision only shows a numbered list structure and an amendment note; it does not state a substantive rule.

    § 1. 1) a) b) c) d) e) f) g) h) i) j210)Dodana przez art. 3 pkt 61 ustawy, o której mowa w odnośniku 4.) 2) a) b) c)
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  133. 283

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    § 1. 1) 1a) 2) 3)
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    AI-assisted research summary: This fragment contains only numbering and a note that the provision was added by another act; it does not state a substantive rule.

    § 2. 1) 1a) 2) 3) 4) 5) 6) 7) 8) 9211)Dodany przez art. 44 pkt 9 ustawy, o której mowa w odnośniku 1.)
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  139. 284

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  158. 6

    AI-assisted research summary: § 6. Art. 284aa212)Dodany przez art. 5 pkt 3 ustawy, o której mowa w odnośniku 36.. Art. 284ab212)Dodany przez art. 5 pkt 3 ustawy, o której mowa w odnośniku 36..

    § 6. Art. 284aa212)Dodany przez art. 5 pkt 3 ustawy, o której mowa w odnośniku 36.. Art. 284ab212)Dodany przez art. 5 pkt 3 ustawy, o której mowa w odnośniku 36..
  159. 1

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  163. 284b

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  164. 1

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  167. 285

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  171. 285a

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  176. 285b

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  177. 286

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    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10)
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    § 2. 1) 2) a) b)
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  181. 286a

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  186. 287

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    AI-assisted research summary: Section 5 is labeled only as “§ 5.” and contains no substantive rule text in the provided source.

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  192. 288

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    § 1. 1) a) b) c) 2)
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  197. 288a

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  198. 289

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