Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 4 | 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 4 of 12 · provisions 601–800

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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Complete work
View statute overview

Citation provenance: source:pl:dziennik-ustaw · schema StatuteEnrichmentPublicV1.

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

Showing 200 of 2,271

  1. 67e

    AI-assisted research summary: Article 67e is headed “Chapter 8: Limitation periods.”

    Art. 67e. Rozdział 8 Przedawnienie
  2. 68

    AI-assisted research summary: Art. 68.

    Art. 68.
  3. 1

    AI-assisted research summary: § 1.

    § 1.
  4. 2

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

    § 2. 1) 2)
  5. 3

    AI-assisted research summary: § 3. § 3a50)Dodany przez art. 3 pkt 15 ustawy, o której mowa w odnośniku 4.. 1) 2) 3) 4)

    § 3. § 3a50)Dodany przez art. 3 pkt 15 ustawy, o której mowa w odnośniku 4.. 1) 2) 3) 4)
  6. 4

    AI-assisted research summary: § 4.

    § 4.
  7. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  8. 5

    AI-assisted research summary: § 5.

    § 5.
  9. 69

    AI-assisted research summary: Art. 69.

    Art. 69.
  10. 1

    AI-assisted research summary: § 1.

    § 1.
  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. 70

    AI-assisted research summary: Art. 70.

    Art. 70.
  15. 1

    AI-assisted research summary: Section 1.

    § 1.
  16. 2

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

    § 2. 1) 2)
  17. 3

    AI-assisted research summary: § 3.

    § 3.
  18. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  19. 4

    AI-assisted research summary: § 4.

    § 4.
  20. 5

    AI-assisted research summary: § 5.

    § 5.
  21. 6

    AI-assisted research summary: This excerpt shows only the section numbering and a note that the provision was added by another act; it does not state a substantive rule.

    § 6. 1) 2) 3) 4) 5) 653)Dodany przez art. 3 pkt 16 lit. a ustawy, o której mowa w odnośniku 4.)
  22. 7

    AI-assisted research summary: Section marker with an amendment note; no substantive rule is stated in the text provided.

    § 7. 1) 2) 3) 4) 5) 654)Dodany przez art. 3 pkt 16 lit. b ustawy, o której mowa w odnośniku 4.)
  23. 8

    AI-assisted research summary: § 8.

    § 8.
  24. 70a

    AI-assisted research summary: Art. 70a.

    Art. 70a.
  25. 1

    AI-assisted research summary: § 1.

    § 1.
  26. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  27. 2

    AI-assisted research summary: § 2.

    § 2.
  28. 3

    AI-assisted research summary: § 3.

    § 3.
  29. 70b

    AI-assisted research summary: Art. 70b.

    Art. 70b.
  30. 70c

    AI-assisted research summary: Art. 70c.

    Art. 70c.
  31. 70d

    AI-assisted research summary: This text only identifies Article 70d and notes a related reference to Article 70e; it does not state a substantive rule.

    Art. 70d. Art. 70e55)Dodany przez art. 3 pkt 17 ustawy, o której mowa w odnośniku 4..
  32. 1

    AI-assisted research summary: § 1.

    § 1.
  33. 2

    AI-assisted research summary: § 2.

    § 2.
  34. 71

    AI-assisted research summary: Article 71 is a heading for Chapter 9 (“Nadpłata” / overpayment).

    Art. 71. 1) 2) Rozdział 9 Nadpłata
  35. 72

    AI-assisted research summary: Art. 72.

    Art. 72.
  36. 1

    AI-assisted research summary: The provided text contains only a section heading and numbered placeholders, with no substantive rule text.

    § 1. 1) 2) 3) 4)
  37. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  38. 1b

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

    § 1b.
  39. 2

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

    § 2. 1) 2) a) b) c)
  40. 73

    AI-assisted research summary: Art. 73.

    Art. 73.
  41. 1

    AI-assisted research summary: The provided text contains only section numbering and placeholder items, without a substantive rule.

    § 1. 1) 2) 3) 4) 5) 6)
  42. 2

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

    § 2. 1) 1a) 2) 3) 4)
  43. 74

    AI-assisted research summary: Art. 74. 1) 2) 3)

    Art. 74. 1) 2) 3)
  44. 74a

    AI-assisted research summary: Art. 74a.

    Art. 74a.
  45. 75

    AI-assisted research summary: Article 75.

    Art. 75.
  46. 1

    AI-assisted research summary: § 1.

    § 1.
  47. 2

    AI-assisted research summary: § 2.

    § 2.
  48. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  49. 3

    AI-assisted research summary: § 3.

    § 3.
  50. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  51. 4

    AI-assisted research summary: § 4.

    § 4.
  52. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  53. 4b

    AI-assisted research summary: § 4b.

    § 4b.
  54. 5

    AI-assisted research summary: § 5.

    § 5.
  55. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  56. 6

    AI-assisted research summary: § 6.

    § 6.
  57. 7

    AI-assisted research summary: § 7.

    § 7.
  58. 76

    AI-assisted research summary: Art. 76.

    Art. 76.
  59. 1

    AI-assisted research summary: § 1.

    § 1.
  60. 2

    AI-assisted research summary: § 2.

    § 2.
  61. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  62. 3

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

    § 3. 1) 2)
  63. 4

    AI-assisted research summary: § 4.

    § 4.
  64. 76a

    AI-assisted research summary: Article 76a only identifies the provision; it does not state any rule in the provided text.

    Art. 76a.
  65. 1

    AI-assisted research summary: § 1.

    § 1.
  66. 2

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

    § 2. 1) 2)
  67. 76b

    AI-assisted research summary: Article 76b is referenced, but no operative rule text is provided.

    Art. 76b.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

    AI-assisted research summary: § 2.

    § 2.
  70. 3

    AI-assisted research summary: § 3.

    § 3.
  71. 4

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

    § 4. 1) 2)
  72. 76c

    AI-assisted research summary: Article 76c.

    Art. 76c.
  73. 77

    AI-assisted research summary: Article 77.

    Art. 77.
  74. 1

    AI-assisted research summary: Text contains numbering and amendment footnotes only; no substantive rule is stated here.

    § 1. 1) 2) 3) 4) 4a) 557)W brzmieniu ustalonym przez art. 3 pkt 1 lit. a tiret pierwsze ustawy z dnia 4 października 2018 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw (Dz. U. poz. 2126), która weszła w życie z dniem 1 stycznia 2019 r.) 5a58)Dodany przez art. 3 pkt 1 lit. a tiret drugie ustawy, o której mowa w odnośniku 57.) 6) a) b) 7) § 260)W brzmieniu ustalonym przez art. 3 pkt 1 lit. b ustawy, o której mowa w odnośniku 57.. 1) 2) 3)
  75. 3

    AI-assisted research summary: Section 3.

    § 3.
  76. 4

    AI-assisted research summary: § 4.

    § 4.
  77. 77a

    AI-assisted research summary: Art. 77a.

    Art. 77a.
  78. 77b

    AI-assisted research summary: Art. 77b.

    Art. 77b.
  79. 1

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

    § 1. 1) 2)
  80. 2

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

    § 2. 1) 2) 3)
  81. 3

    AI-assisted research summary: § 3.

    § 3.
  82. 4

    AI-assisted research summary: § 4.

    § 4.
  83. 5

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

    § 5. 1) 2) 3)
  84. 77c

    AI-assisted research summary: Art. 77c.

    Art. 77c.
  85. 1

    AI-assisted research summary: § 1.

    § 1.
  86. 2

    AI-assisted research summary: § 2.

    § 2.
  87. 78

    AI-assisted research summary: Art. 78.

    Art. 78.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 2

    AI-assisted research summary: § 2.

    § 2.
  90. 3

    AI-assisted research summary: § 3. 1) 2) 3) a) b) c) 461)Ze zmianą wprowadzoną przez art. 3 pkt 2 lit. a ustawy, o której mowa w odnośniku 57.) 4a62)Dodany przez art. 3 pkt 2 lit. b ustawy, o której mowa w odnośniku 57.) 5)

    § 3. 1) 2) 3) a) b) c) 461)Ze zmianą wprowadzoną przez art. 3 pkt 2 lit. a ustawy, o której mowa w odnośniku 57.) 4a62)Dodany przez art. 3 pkt 2 lit. b ustawy, o której mowa w odnośniku 57.) 5)
  91. 4

    AI-assisted research summary: § 4.

    § 4.
  92. 5

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

    § 5. 1) 2)
  93. 78a

    AI-assisted research summary: Art. 78a.

    Art. 78a.
  94. 79

    AI-assisted research summary: Art. 79.

    Art. 79.
  95. 1

    AI-assisted research summary: § 1.

    § 1.
  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. 80

    AI-assisted research summary: Art. 80.

    Art. 80.
  100. 1

    AI-assisted research summary: § 1 contains no substantive rule text in the provided source.

    § 1.
  101. 2

    AI-assisted research summary: § 2.

    § 2.
  102. 3

    AI-assisted research summary: This is a chapter heading about signing declarations.

    § 3. Rozdział 9a Podpisywanie deklaracji
  103. 80a

    AI-assisted research summary: Art. 80a.

    Art. 80a.
  104. 1

    AI-assisted research summary: § 1.

    § 1.
  105. 2

    AI-assisted research summary: § 2.

    § 2.
  106. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  107. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  108. 2c

    AI-assisted research summary: § 2c.

    § 2c.
  109. 3

    AI-assisted research summary: § 3.

    § 3.
  110. 4

    AI-assisted research summary: § 4.

    § 4.
  111. 5

    AI-assisted research summary: § 5.

    § 5.
  112. 80b

    AI-assisted research summary: Article 80b is titled “Chapter 10: Correction of declaration.”

    Art. 80b. Rozdział 10 Korekta deklaracji
  113. 81

    AI-assisted research summary: Article 81.

    Art. 81.
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  116. 2

    AI-assisted research summary: § 2.

    § 2.
  117. 3

    AI-assisted research summary: § 3.

    § 3.
  118. 81a

    AI-assisted research summary: Art. 81a.

    Art. 81a.
  119. 81b

    AI-assisted research summary: Article 81b is identified, but the provided text contains no substantive rule.

    Art. 81b.
  120. 1

    AI-assisted research summary: Fragmentary section headings and amendment notes only; no substantive rule is stated in the provided text.

    § 1. 1) 2) a) b) § 1a63)W brzmieniu ustalonym przez art. 3 pkt 19 lit. a ustawy, o której mowa w odnośniku 4.. § 1b64)Dodany przez art. 3 pkt 19 lit. b ustawy, o której mowa w odnośniku 4.. § 1c64)Dodany przez art. 3 pkt 19 lit. b ustawy, o której mowa w odnośniku 4.. 1) 2) § 1d64)Dodany przez art. 3 pkt 19 lit. b ustawy, o której mowa w odnośniku 4.. § 1e64)Dodany przez art. 3 pkt 19 lit. b ustawy, o której mowa w odnośniku 4.. § 1f64)Dodany przez art. 3 pkt 19 lit. b ustawy, o której mowa w odnośniku 4..
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  123. 3

    AI-assisted research summary: § 3.

    § 3.
  124. 81c

    AI-assisted research summary: Article 81c is the heading for Chapter 11, “Tax information.”

    Art. 81c. Rozdział 11 Informacje podatkowe
  125. 82

    AI-assisted research summary: Art. 82.

    Art. 82.
  126. 1

    AI-assisted research summary: This provision fragment contains only a section marker and numbered items, without any substantive rule text.

    § 1. 1) 2) 3)
  127. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  128. 1b

    AI-assisted research summary: This wording applies only until the amendment referenced in footnote 67 enters into force.

    § 1b. § 266)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 67..
  129. 2

    AI-assisted research summary: § 2.

    § 2.
  130. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  131. 2b

    AI-assisted research summary: This wording of the provision applies only until the amendment referred to in footnote 69 enters into force.

    § 2b. § 2c68)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 69..
  132. 2c

    AI-assisted research summary: § 2c.

    § 2c.
  133. 2d

    AI-assisted research summary: § 2d.

    § 2d.
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 4

    AI-assisted research summary: § 4.

    § 4.
  136. 5

    AI-assisted research summary: § 5.

    § 5.
  137. 6

    AI-assisted research summary: This wording applies until the amendment referred to in footnote 71 enters into force.

    § 6. 1) 2) § 770)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 71.. 1) 2)
  138. 7

    AI-assisted research summary: This wording applies until the amendment mentioned in footnote 71 enters into force.

    § 7. § 870)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 71..
  139. 8

    AI-assisted research summary: § 8.

    § 8.
  140. 82a

    AI-assisted research summary: Art. 82a.

    Art. 82a.
  141. 1

    AI-assisted research summary: This text is a note that the provision was changed by another act.

    § 1. 1) 272)Ze zmianą wprowadzoną przez art. 3 pkt 21 ustawy, o której mowa w odnośniku 4.)
  142. 2

    AI-assisted research summary: § 2.

    § 2.
  143. 82b

    AI-assisted research summary: The source text only gives the article label; it does not state any operative rule.

    Art. 82b.
  144. 1

    AI-assisted research summary: § 1.

    § 1.
  145. 2

    AI-assisted research summary: § 2.

    § 2.
  146. 83

    AI-assisted research summary: Art. 83.

    Art. 83.
  147. 84

    AI-assisted research summary: Art. 84.

    Art. 84.
  148. 1

    AI-assisted research summary: § 1.

    § 1.
  149. 2

    AI-assisted research summary: § 2.

    § 2.
  150. 85

    AI-assisted research summary: Art. 85.

    Art. 85.
  151. 86

    AI-assisted research summary: Art. 86.

    Art. 86.
  152. 1

    AI-assisted research summary: § 1.

    § 1.
  153. 2

    AI-assisted research summary: This provision is a heading for Chapter 11a on tax scheme information, with a note that the chapter was added by the cited act.

    § 2. Rozdział 11a Informacje o schematach podatkowych73)Rozdział dodany przez art. 3 pkt 22 ustawy, o której mowa w odnośniku 4.
  154. 86a

    AI-assisted research summary: Heading only: “Art. 86a.”

    Art. 86a.
  155. 1

    AI-assisted research summary: This provision text only shows section numbering and item markers, with no substantive rule stated.

    § 1. 1) a) b) c) d) 2) 3) 4) a) b) 5) 6) a) b) c) d) e) f) g) h) i) j) k) 7) a) b) c) d) 8) 9) 10) a) b) c) 11) 12) a) b) 13) a) b) c) d) e) f) g) h) i) 14) 15) a) b) 16) 17) a) b) c) d) 18)
  156. 2

    AI-assisted research summary: Section 2 only identifies the provision and does not state any substantive rule.

    § 2.
  157. 3

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

    § 3. 1) 2) 3) 4) 5)
  158. 4

    AI-assisted research summary: § 4.

    § 4.
  159. 5

    AI-assisted research summary: Section 5.

    § 5.
  160. 6

    AI-assisted research summary: § 6.

    § 6.
  161. 7

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

    § 7. 1) 2) 3) 4)
  162. 8

    AI-assisted research summary: § 8.

    § 8.
  163. 9

    AI-assisted research summary: The supplied text only contains a section label and numbered placeholders, with no substantive rule stated.

    § 9. 1) 2) 3) 4) 5) 6)
  164. 86b

    AI-assisted research summary: Art. 86b.

    Art. 86b.
  165. 1

    AI-assisted research summary: § 1.

    § 1.
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 3

    AI-assisted research summary: § 3.

    § 3.
  168. 4

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

    § 4. 1) 2)
  169. 5

    AI-assisted research summary: Section 5.

    § 5.
  170. 6

    AI-assisted research summary: § 6.

    § 6.
  171. 7

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

    § 7. 1) 2) 3)
  172. 8

    AI-assisted research summary: Section 8 is shown only as a heading with four numbered placeholders and no substantive rule text.

    § 8. 1) 2) 3) 4)
  173. 86c

    AI-assisted research summary: Art. 86c.

    Art. 86c.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 3

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

    § 3. 1) 2) 3) 4)
  177. 4

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

    § 4. 1) 2)
  178. 86d

    AI-assisted research summary: Art. 86d.

    Art. 86d.
  179. 1

    AI-assisted research summary: § 1.

    § 1.
  180. 2

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

    § 2. 1) 2)
  181. 3

    AI-assisted research summary: § 3.

    § 3.
  182. 4

    AI-assisted research summary: § 4.

    § 4.
  183. 5

    AI-assisted research summary: § 5.

    § 5.
  184. 6

    AI-assisted research summary: § 6.

    § 6.
  185. 7

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

    § 7. 1) 2) 3) 4)
  186. 86e

    AI-assisted research summary: Article 86e.

    Art. 86e.
  187. 1

    AI-assisted research summary: § 1.

    § 1.
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 3

    AI-assisted research summary: § 3.

    § 3.
  190. 86f

    AI-assisted research summary: Article 86f only identifies the provision and states no rule in the provided text.

    Art. 86f.
  191. 1

    AI-assisted research summary: No substantive rule can be extracted from this text.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13)
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

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

    § 4.
  195. 86g

    AI-assisted research summary: Art. 86g.

    Art. 86g.
  196. 1

    AI-assisted research summary: § 1.

    § 1.
  197. 2

    AI-assisted research summary: § 2.

    § 2.
  198. 3

    AI-assisted research summary: § 3.

    § 3.
  199. 4

    AI-assisted research summary: § 4.

    § 4.
  200. 5

    AI-assisted research summary: § 5.

    § 5.

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