Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 5 | 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 5 of 12 · provisions 801–1,000

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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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. 86h

    AI-assisted research summary: Art. 86h.

    Art. 86h.
  2. 1

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    § 1.
  3. 2

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    § 2.
  4. 86i

    AI-assisted research summary: Article 86i.

    Art. 86i.
  5. 1

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    § 1.
  6. 2

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

    § 2. 1) 2)
  7. 3

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    § 3.
  8. 4

    AI-assisted research summary: § 4.

    § 4.
  9. 5

    AI-assisted research summary: § 5.

    § 5.
  10. 6

    AI-assisted research summary: § 6.

    § 6.
  11. 86j

    AI-assisted research summary: Art. 86j.

    Art. 86j.
  12. 1

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

    § 1. 1) 2)
  13. 2

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    § 2.
  14. 3

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  15. 4

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  16. 5

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  17. 6

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    § 6.
  18. 7

    AI-assisted research summary: § 7.

    § 7.
  19. 86k

    AI-assisted research summary: Art. 86k.

    Art. 86k.
  20. 1

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  21. 2

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  22. 3

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    § 3.
  23. 86l

    AI-assisted research summary: Art. 86l.

    Art. 86l.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7)
  26. 3

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

    § 3.
  27. 4

    AI-assisted research summary: § 4.

    § 4.
  28. 86m

    AI-assisted research summary: Article 86m is identified, but no rule text is provided.

    Art. 86m.
  29. 1

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

    § 1.
  30. 2

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    § 2.
  31. 3

    AI-assisted research summary: § 3.

    § 3.
  32. 86n

    AI-assisted research summary: Art. 86n.

    Art. 86n.
  33. 1

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  34. 2

    AI-assisted research summary: § 2.

    § 2.
  35. 3

    AI-assisted research summary: § 3.

    § 3.
  36. 86o

    AI-assisted research summary: Article 86o is a heading for Chapter 12 on accounts.

    Art. 86o. Rozdział 12 Rachunki
  37. 87

    AI-assisted research summary: Art. 87.

    Art. 87.
  38. 1

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    § 1.
  39. 2

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  40. 3

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  41. 4

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    § 4.
  42. 5

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    § 5.
  43. 88

    AI-assisted research summary: Article 88 is identified, but no rule text is provided here.

    Art. 88.
  44. 1

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    § 1.
  45. 2

    AI-assisted research summary: § 2.

    § 2.
  46. 89

    AI-assisted research summary: Article 89 is identified, but no substantive rule text is provided.

    Art. 89.
  47. 90

    AI-assisted research summary: This provision is only a heading: “Art. 90. Chapter 13 Joint liability.”

    Art. 90. Rozdział 13 Odpowiedzialność solidarna
  48. 91

    AI-assisted research summary: Art. 91.

    Art. 91.
  49. 92

    AI-assisted research summary: Article 92.

    Art. 92.
  50. 1

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    § 1.
  51. 2

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    § 2.
  52. 3

    AI-assisted research summary: § 3.

    § 3.
  53. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  54. 4

    AI-assisted research summary: This section is the heading for Chapter 14 on the rights and obligations of legal successors and transformed entities.

    § 4. Rozdział 14 Prawa i obowiązki następców prawnych oraz podmiotów przekształconych
  55. 93

    AI-assisted research summary: Article 93 is identified, but no rule text is provided here.

    Art. 93.
  56. 1

    AI-assisted research summary: Section 1 lists numbered items but does not state any rule.

    § 1. 1) 2) 3)
  57. 2

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

    § 2. 1) 2)
  58. 3

    AI-assisted research summary: § 3.

    § 3.
  59. 93a

    AI-assisted research summary: Art. 93a.

    Art. 93a.
  60. 1

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

    § 1. 1) 2)
  61. 2

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

    § 2. 1) a) b) 2) 3)
  62. 3

    AI-assisted research summary: § 3.

    § 3.
  63. 4

    AI-assisted research summary: § 4.

    § 4.
  64. 5

    AI-assisted research summary: § 5.

    § 5.
  65. 93b

    AI-assisted research summary: Art. 93b.

    Art. 93b.
  66. 93c

    AI-assisted research summary: Art. 93c.

    Art. 93c.
  67. 1

    AI-assisted research summary: § 1.

    § 1.
  68. 2

    AI-assisted research summary: § 2.

    § 2.
  69. 93d

    AI-assisted research summary: Art. 93d.

    Art. 93d.
  70. 93e

    AI-assisted research summary: Article 93e.

    Art. 93e.
  71. 94

    AI-assisted research summary: Article 94 only identifies the provision and does not state any rule.

    Art. 94.
  72. 95

    AI-assisted research summary: Article 95.

    Art. 95.
  73. 1

    AI-assisted research summary: The text only shows a section heading and two unnamed list items.

    § 1. 1) 2)
  74. 2

    AI-assisted research summary: § 2.

    § 2.
  75. 96

    AI-assisted research summary: Art. 96. 1) 2)

    Art. 96. 1) 2)
  76. 97

    AI-assisted research summary: This provision is a structural note showing that Article 97 has been amended and that §§ 1a and 1b were added by another law.

    Art. 97. § 177)W brzmieniu ustalonym przez art. 78 pkt 4 lit. a ustawy, o której mowa w odnośniku 7.. § 1a78)Dodany przez art. 78 pkt 4 lit. b ustawy, o której mowa w odnośniku 7.. § 1b78)Dodany przez art. 78 pkt 4 lit. b ustawy, o której mowa w odnośniku 7..
  77. 2

    AI-assisted research summary: § 2. 2a79)Dodany przez art. 78 pkt 4 lit. c ustawy, o której mowa w odnośniku 7..

    § 2. 2a79)Dodany przez art. 78 pkt 4 lit. c ustawy, o której mowa w odnośniku 7..
  78. 3

    AI-assisted research summary: § 3.

    § 3.
  79. 4

    AI-assisted research summary: This provision only shows a note referencing Article 97a80 and that it was added by a cited act.

    § 4. Art. 97a80)Dodany przez art. 78 pkt 5 ustawy, o której mowa w odnośniku 7..
  80. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  81. 2

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

    § 2.
  82. 3

    AI-assisted research summary: § 3.

    § 3.
  83. 4

    AI-assisted research summary: § 4.

    § 4.
  84. 98

    AI-assisted research summary: Art. 98.

    Art. 98.
  85. 1

    AI-assisted research summary: § 1.

    § 1.
  86. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7)
  87. 3

    AI-assisted research summary: § 3.

    § 3.
  88. 99

    AI-assisted research summary: Article 99 contains no substantive rule in the provided text.

    Art. 99.
  89. 100

    AI-assisted research summary: Article 100 only identifies the provision and states no rule.

    Art. 100.
  90. 1

    AI-assisted research summary: § 1.

    § 1.
  91. 2

    AI-assisted research summary: § 2.

    § 2.
  92. 3

    AI-assisted research summary: § 3.

    § 3.
  93. 101

    AI-assisted research summary: Art. 101.

    Art. 101.
  94. 1

    AI-assisted research summary: § 1.

    § 1.
  95. 2

    AI-assisted research summary: § 2.

    § 2.
  96. 3

    AI-assisted research summary: § 3.

    § 3.
  97. 102

    AI-assisted research summary: Art. 102.

    Art. 102.
  98. 1

    AI-assisted research summary: § 1.

    § 1.
  99. 2

    AI-assisted research summary: § 2.

    § 2.
  100. 3

    AI-assisted research summary: § 3.

    § 3.
  101. 103

    AI-assisted research summary: Article 103 is identified, but no rule text is provided here.

    Art. 103.
  102. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  103. 2

    AI-assisted research summary: § 2.

    § 2.
  104. 104

    AI-assisted research summary: Article 104.

    Art. 104.
  105. 105

    AI-assisted research summary: Art. 105.

    Art. 105.
  106. 1

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    § 1.
  107. 2

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    § 2.
  108. 3

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    § 3.
  109. 4

    AI-assisted research summary: § 4.

    § 4.
  110. 106

    AI-assisted research summary: Article 106.

    Art. 106.
  111. 1

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

    § 1.
  112. 2

    AI-assisted research summary: This text is a heading/reference to § 2 and Chapter 15 on tax liability of third parties, with a note about the wording as amended.

    § 2. § 381)W brzmieniu ustalonym przez art. 78 pkt 6 ustawy, o której mowa w odnośniku 7.. Rozdział 15 Odpowiedzialność podatkowa osób trzecich
  113. 107

    AI-assisted research summary: Art. 107.

    Art. 107.
  114. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  115. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  116. 2

    AI-assisted research summary: This provision contains only numbered markers and no substantive rule text.

    § 2. 1) 2) 3) 4)
  117. 3

    AI-assisted research summary: § 3.

    § 3.
  118. 108

    AI-assisted research summary: Art. 108.

    Art. 108.
  119. 1

    AI-assisted research summary: § 1.

    § 1.
  120. 2

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

    § 2. 1) 2) a) b) c) d) e) 3) 4)
  121. 3

    AI-assisted research summary: § 3.

    § 3.
  122. 3a

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

    § 3a.
  123. 4

    AI-assisted research summary: § 4.

    § 4.
  124. 109

    AI-assisted research summary: Art. 109.

    Art. 109.
  125. 1

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    § 1.
  126. 2

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

    § 2. 1) 2) 3)
  127. 110

    AI-assisted research summary: Art. 110.

    Art. 110.
  128. 1

    AI-assisted research summary: § 1.

    § 1.
  129. 2

    AI-assisted research summary: Section 2 is shown only as two numbered points, without any substantive rule text in the excerpt.

    § 2. 1) 2)
  130. 3

    AI-assisted research summary: § 3.

    § 3.
  131. 111

    AI-assisted research summary: Art. 111.

    Art. 111.
  132. 1

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    § 1.
  133. 2

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    § 2.
  134. 3

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    § 3.
  135. 4

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    § 4.
  136. 5

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

    § 5. 1) 2)
  137. 112

    AI-assisted research summary: Art. 112.

    Art. 112.
  138. 1

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    § 1.
  139. 2

    AI-assisted research summary: § 2.

    § 2.
  140. 3

    AI-assisted research summary: § 3.

    § 3.
  141. 4

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

    § 4. 1) 2)
  142. 5

    AI-assisted research summary: § 5.

    § 5.
  143. 6

    AI-assisted research summary: § 6.

    § 6.
  144. 7

    AI-assisted research summary: § 7.

    § 7.
  145. 112a

    AI-assisted research summary: Art. 112a.

    Art. 112a.
  146. 112b

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

    Art. 112b.
  147. 112c

    AI-assisted research summary: Art. 112c.

    Art. 112c.
  148. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  149. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  150. 1

    AI-assisted research summary: § 1.

    § 1.
  151. 2

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

    § 2. 1) 2)
  152. 3

    AI-assisted research summary: Section 3 is labeled only with “§ 3.” and contains no substantive rule in the provided text.

    § 3.
  153. 4

    AI-assisted research summary: § 4.

    § 4.
  154. 114a

    AI-assisted research summary: Article 114a only identifies the provision and does not state any rule.

    Art. 114a.
  155. 1

    AI-assisted research summary: § 1.

    § 1.
  156. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  157. 2

    AI-assisted research summary: § 2.

    § 2.
  158. 115

    AI-assisted research summary: Art. 115.

    Art. 115.
  159. 1

    AI-assisted research summary: § 1.

    § 1.
  160. 2

    AI-assisted research summary: § 2.

    § 2.
  161. 3

    AI-assisted research summary: § 3.

    § 3.
  162. 4

    AI-assisted research summary: § 4.

    § 4.
  163. 5

    AI-assisted research summary: § 5.

    § 5.
  164. 116

    AI-assisted research summary: Art. 116.

    Art. 116.
  165. 1

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

    § 1. 1) a) b) 2)
  166. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  169. 3

    AI-assisted research summary: § 3.

    § 3.
  170. 4

    AI-assisted research summary: § 4.

    § 4.
  171. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  172. 1

    AI-assisted research summary: § 1.

    § 1.
  173. 2

    AI-assisted research summary: § 2.

    § 2.
  174. 3

    AI-assisted research summary: § 3.

    § 3.
  175. 4

    AI-assisted research summary: § 4.

    § 4.
  176. 5

    AI-assisted research summary: § 5.

    § 5.
  177. 116b

    AI-assisted research summary: Article 116b.

    Art. 116b.
  178. 1

    AI-assisted research summary: § 1.

    § 1.
  179. 2

    AI-assisted research summary: § 2.

    § 2.
  180. 3

    AI-assisted research summary: § 3.

    § 3.
  181. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  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. 4

    AI-assisted research summary: § 4.

    § 4.
  186. 117a

    AI-assisted research summary: Art. 117a.

    Art. 117a.
  187. 1

    AI-assisted research summary: § 1.

    § 1.
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 117b

    AI-assisted research summary: Article 117b is identified, but no rule text is provided here.

    Art. 117b.
  190. 1

    AI-assisted research summary: § 1.

    § 1.
  191. 2

    AI-assisted research summary: § 2.

    § 2.
  192. 117c

    AI-assisted research summary: This excerpt only shows the article heading and an amendment note; it does not state an operative rule.

    Art. 117c. Art. 117d82)Dodany przez art. 78 pkt 7 ustawy, o której mowa w odnośniku 7..
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

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    § 2.
  195. 3

    AI-assisted research summary: § 3.

    § 3.
  196. 4

    AI-assisted research summary: § 4.

    § 4.
  197. 118

    AI-assisted research summary: Art. 118.

    Art. 118.
  198. 1

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

    § 1. 1) 2)
  199. 2

    AI-assisted research summary: § 2.

    § 2.
  200. 119

    AI-assisted research summary: Article 119.

    Art. 119.

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