Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 7 | 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 7 of 12 · provisions 1,201–1,400

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
View official record ↗
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. 2

    AI-assisted research summary: The provided text is an amendment/reference note and does not state a substantive rule.

    § 2. Art. 119zzb. § 1179)W brzmieniu ustalonym przez art. 1 pkt 12 lit. a ustawy, o której mowa w odnośniku 139.. § 2179)W brzmieniu ustalonym przez art. 1 pkt 12 lit. a ustawy, o której mowa w odnośniku 139..
  2. 3

    AI-assisted research summary: § 3.

    § 3.
  3. 4

    AI-assisted research summary: This text only refers to § 4 and Art. 119zzc as being in the wording established by specified amendments; it does not set out a substantive rule here.

    § 4. § 5181)W brzmieniu ustalonym przez art. 1 pkt 12 lit. c ustawy, o której mowa w odnośniku 139.. 1) 2) Art. 119zzc. § 1182)W brzmieniu ustalonym przez art. 1 pkt 13 ustawy, o której mowa w odnośniku 139.. 1) 2) 3) 4) a) b)
  4. 2

    AI-assisted research summary: This provision lists references to other articles and Chapter 4 (Kontrola).

    § 2. 1) 2) Art. 119zzd. Art. 119zze. Rozdział 4 Kontrola Art. 119zzf.
  5. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  6. 2

    AI-assisted research summary: § 2.

    § 2.
  7. 3

    AI-assisted research summary: § 3.

    § 3.
  8. 4

    AI-assisted research summary: § 4.

    § 4.
  9. 5

    AI-assisted research summary: This text is a heading and cross-reference noting an amendment and the start of Chapter 5 on monetary penalties, followed by Art. 119zzh.

    § 5. Art. 119zzg183)Ze zmianą wprowadzoną przez art. 120 pkt 3 ustawy, o której mowa w odnośniku 17.. Rozdział 5 Kary pieniężne Art. 119zzh.
  10. 1

    AI-assisted research summary: Section 1 only contains the section marker and states no rule.

    § 1.
  11. 2

    AI-assisted research summary: This provision lists references to Article 119zzi and Article 119zzj.

    § 2. Art. 119zzi. 1) 2) 3) 4) Art. 119zzj.
  12. 1

    AI-assisted research summary: § 1.

    § 1.
  13. 2

    AI-assisted research summary: This provision is a heading for Article 2, § 2, placing it in the tax proceedings chapter on general rules.

    § 2. Art. 119zzk184)Dodany przez art. 1 pkt 14 ustawy, o której mowa w odnośniku 139.. Dział IV Postępowanie podatkowe Rozdział 1 Zasady ogólne
  14. 120

    AI-assisted research summary: Art. 120.

    Art. 120.
  15. 121

    AI-assisted research summary: Art. 121.

    Art. 121.
  16. 1

    AI-assisted research summary: § 1.

    § 1.
  17. 2

    AI-assisted research summary: § 2.

    § 2.
  18. 122

    AI-assisted research summary: Art. 122.

    Art. 122.
  19. 123

    AI-assisted research summary: Art. 123.

    Art. 123.
  20. 1

    AI-assisted research summary: § 1.

    § 1.
  21. 2

    AI-assisted research summary: § 2.

    § 2.
  22. 124

    AI-assisted research summary: Art. 124.

    Art. 124.
  23. 125

    AI-assisted research summary: Art. 125.

    Art. 125.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

    AI-assisted research summary: § 2.

    § 2.
  26. 126

    AI-assisted research summary: Article 126.

    Art. 126.
  27. 127

    AI-assisted research summary: Art. 127.

    Art. 127.
  28. 128

    AI-assisted research summary: Article 128.

    Art. 128.
  29. 129

    AI-assisted research summary: This article concerns the exclusion of a tax authority employee and the tax authority.

    Art. 129. Rozdział 2 Wyłączenie pracownika organu podatkowego oraz organu podatkowego
  30. 130

    AI-assisted research summary: Art. 130.

    Art. 130.
  31. 1

    AI-assisted research summary: No substantive rule is stated in the provided text; it only contains a numbered list marker.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 3

    AI-assisted research summary: Section 3.

    § 3.
  34. 4

    AI-assisted research summary: § 4.

    § 4.
  35. 5

    AI-assisted research summary: § 5.

    § 5.
  36. 131

    AI-assisted research summary: Article 131.

    Art. 131.
  37. 1

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

    § 1. 1) 2) 3) 4) 5)
  38. 2

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

    § 2. 1) 2) 3) 4)
  39. 3

    AI-assisted research summary: § 3.

    § 3.
  40. 131a

    AI-assisted research summary: Art. 131a.

    Art. 131a.
  41. 131b

    AI-assisted research summary: Art. 131b.

    Art. 131b.
  42. 132

    AI-assisted research summary: Art. 132.

    Art. 132.
  43. 1

    AI-assisted research summary: § 1.

    § 1.
  44. 2

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

    § 2. 1) 2) 3)
  45. 3

    AI-assisted research summary: § 3.

    § 3.
  46. 132a

    AI-assisted research summary: Article 132a; chapter heading only.

    Art. 132a. Rozdział 3 Strona
  47. 133

    AI-assisted research summary: Art. 133.

    Art. 133.
  48. 1

    AI-assisted research summary: § 1.

    § 1.
  49. 2

    AI-assisted research summary: § 2.

    § 2.
  50. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  51. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  52. 3

    AI-assisted research summary: Section 3.

    § 3.
  53. 133a

    AI-assisted research summary: Art. 133a.

    Art. 133a.
  54. 1

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

    § 1. 1) 2)
  55. 2

    AI-assisted research summary: § 2.

    § 2.
  56. 3

    AI-assisted research summary: § 3.

    § 3.
  57. 134

    AI-assisted research summary: Art. 134.

    Art. 134.
  58. 135

    AI-assisted research summary: Art. 135.

    Art. 135.
  59. 136

    AI-assisted research summary: Art. 136.

    Art. 136.
  60. 137

    AI-assisted research summary: Article 137.

    Art. 137.
  61. 138

    AI-assisted research summary: Art. 138.

    Art. 138.
  62. 1

    AI-assisted research summary: § 1.

    § 1.
  63. 2

    AI-assisted research summary: § 2.

    § 2.
  64. 3

    AI-assisted research summary: This is a heading for Chapter 3a: “Pełnomocnictwo” (Power of Attorney).

    § 3. Rozdział 3a Pełnomocnictwo
  65. 138a

    AI-assisted research summary: Art. 138a.

    Art. 138a.
  66. 1

    AI-assisted research summary: § 1.

    § 1.
  67. 2

    AI-assisted research summary: This provision notes that § 2 / § 324 was changed by referenced acts, including a 2018 amendment that entered into force on 4 March 2019.

    § 2. § 324)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..
  68. 4

    AI-assisted research summary: § 4.

    § 4.
  69. 5

    AI-assisted research summary: Section 5 only.

    § 5.
  70. 138b

    AI-assisted research summary: Article 138b.

    Art. 138b.
  71. 1

    AI-assisted research summary: § 1.

    § 1.
  72. 2

    AI-assisted research summary: § 2.

    § 2.
  73. 3

    AI-assisted research summary: § 3.

    § 3.
  74. 138c

    AI-assisted research summary: Art. 138c.

    Art. 138c.
  75. 1

    AI-assisted research summary: § 1.

    § 1.
  76. 2

    AI-assisted research summary: § 2.

    § 2.
  77. 3

    AI-assisted research summary: § 3.

    § 3.
  78. 138d

    AI-assisted research summary: Article 138d.

    Art. 138d.
  79. 1

    AI-assisted research summary: § 1.

    § 1.
  80. 2

    AI-assisted research summary: § 2.

    § 2.
  81. 3

    AI-assisted research summary: § 3.

    § 3.
  82. 4

    AI-assisted research summary: § 4.

    § 4.
  83. 5

    AI-assisted research summary: § 5.

    § 5.
  84. 6

    AI-assisted research summary: § 6.

    § 6.
  85. 7

    AI-assisted research summary: § 7.

    § 7.
  86. 8

    AI-assisted research summary: § 8.

    § 8.
  87. 9

    AI-assisted research summary: § 9.

    § 9.
  88. 138e

    AI-assisted research summary: Art. 138e.

    Art. 138e.
  89. 1

    AI-assisted research summary: § 1.

    § 1.
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 3

    AI-assisted research summary: § 3.

    § 3.
  92. 4

    AI-assisted research summary: § 4.

    § 4.
  93. 138f

    AI-assisted research summary: Article 138f.

    Art. 138f.
  94. 1

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

    § 1. 1) 2)
  95. 2

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

    § 2.
  96. 3

    AI-assisted research summary: § 3.

    § 3.
  97. 4

    AI-assisted research summary: § 4.

    § 4.
  98. 138g

    AI-assisted research summary: Art. 138g.

    Art. 138g.
  99. 138h

    AI-assisted research summary: Art. 138h.

    Art. 138h.
  100. 138i

    AI-assisted research summary: Art. 138i.

    Art. 138i.
  101. 1

    AI-assisted research summary: § 1.

    § 1.
  102. 2

    AI-assisted research summary: § 2.

    § 2.
  103. 3

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

    § 3.
  104. 138j

    AI-assisted research summary: Art. 138j.

    Art. 138j.
  105. 1

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

    § 1. 1) 2)
  106. 2

    AI-assisted research summary: § 2.

    § 2.
  107. 138k

    AI-assisted research summary: Art. 138k.

    Art. 138k.
  108. 1

    AI-assisted research summary: § 1.

    § 1.
  109. 2

    AI-assisted research summary: § 2.

    § 2.
  110. 3

    AI-assisted research summary: § 3.

    § 3.
  111. 138l

    AI-assisted research summary: Art. 138l.

    Art. 138l.
  112. 1

    AI-assisted research summary: § 1.

    § 1.
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 138m

    AI-assisted research summary: Art. 138m.

    Art. 138m.
  115. 1

    AI-assisted research summary: § 1.

    § 1.
  116. 2

    AI-assisted research summary: § 2.

    § 2.
  117. 138n

    AI-assisted research summary: Art. 138n.

    Art. 138n.
  118. 1

    AI-assisted research summary: § 1.

    § 1.
  119. 2

    AI-assisted research summary: § 2.

    § 2.
  120. 3

    AI-assisted research summary: § 3.

    § 3.
  121. 138o

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

    Art. 138o. Rozdział 4 Załatwianie spraw
  122. 139

    AI-assisted research summary: Art. 139.

    Art. 139.
  123. 1

    AI-assisted research summary: § 1.

    § 1.
  124. 2

    AI-assisted research summary: § 2.

    § 2.
  125. 3

    AI-assisted research summary: § 3.

    § 3.
  126. 4

    AI-assisted research summary: § 4.

    § 4.
  127. 140

    AI-assisted research summary: Article 140.

    Art. 140.
  128. 1

    AI-assisted research summary: § 1.

    § 1.
  129. 2

    AI-assisted research summary: § 2.

    § 2.
  130. 141

    AI-assisted research summary: Only the article label “Art. 141.” is provided; no rule text appears in the source.

    Art. 141.
  131. 1

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

    § 1. 1) 2) 3)
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 142

    AI-assisted research summary: Art. 142.

    Art. 142.
  134. 143

    AI-assisted research summary: Art. 143.

    Art. 143.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  137. 2

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

    § 2. 1) 2) 3) 4) 5) 6)
  138. 3

    AI-assisted research summary: Section heading: Chapter 5, “Doręczenia” (service/delivery of documents).

    § 3. Rozdział 5 Doręczenia
  139. 144

    AI-assisted research summary: Art. 144.

    Art. 144.
  140. 1

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

    § 1. 1) 2)
  141. 2

    AI-assisted research summary: § 2.

    § 2.
  142. 3

    AI-assisted research summary: § 3.

    § 3.
  143. 4

    AI-assisted research summary: § 4.

    § 4.
  144. 5

    AI-assisted research summary: § 5.

    § 5.
  145. 144a

    AI-assisted research summary: Art. 144a.

    Art. 144a.
  146. 1

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

    § 1. 1) 2) 3)
  147. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  148. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  149. 2

    AI-assisted research summary: § 2.

    § 2.
  150. 144b

    AI-assisted research summary: This provision is an amendment note for Article 144b, referring to later changes and one amendment that entered into force on 4 March 2019.

    Art. 144b. § 124)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..
  151. 2

    AI-assisted research summary: This section notes that the provision was later amended by the referenced acts.

    § 2. 124)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.) 2)
  152. 3

    AI-assisted research summary: § 3.

    § 3.
  153. 4

    AI-assisted research summary: § 4.

    § 4.
  154. 145

    AI-assisted research summary: Art. 145.

    Art. 145.
  155. 1

    AI-assisted research summary: § 1.

    § 1.
  156. 2

    AI-assisted research summary: § 2.

    § 2.
  157. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  158. 3

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

    § 3.
  159. 146

    AI-assisted research summary: Art. 146.

    Art. 146.
  160. 1

    AI-assisted research summary: § 1.

    § 1.
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 146a

    AI-assisted research summary: Art. 146a.

    Art. 146a.
  163. 1

    AI-assisted research summary: § 1.

    § 1.
  164. 2

    AI-assisted research summary: § 2.

    § 2.
  165. 147

    AI-assisted research summary: Article 147.

    Art. 147.
  166. 147a

    AI-assisted research summary: Art. 147a.

    Art. 147a.
  167. 148

    AI-assisted research summary: Article 148 is identified, but the provided text contains no substantive rule.

    Art. 148.
  168. 1

    AI-assisted research summary: § 1.

    § 1.
  169. 2

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

    § 2. 1) 2) 3)
  170. 3

    AI-assisted research summary: § 3.

    § 3.
  171. 149

    AI-assisted research summary: Art. 149.

    Art. 149.
  172. 150

    AI-assisted research summary: Art. 150.

    Art. 150.
  173. 1

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

    § 1. 1) 2)
  174. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 3

    AI-assisted research summary: § 3.

    § 3.
  177. 4

    AI-assisted research summary: § 4.

    § 4.
  178. 150a

    AI-assisted research summary: Article 150a.

    Art. 150a.
  179. 151

    AI-assisted research summary: Art. 151.

    Art. 151.
  180. 1

    AI-assisted research summary: § 1.

    § 1.
  181. 2

    AI-assisted research summary: § 2.

    § 2.
  182. 151a

    AI-assisted research summary: Art. 151a.

    Art. 151a.
  183. 1

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

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 152

    AI-assisted research summary: Art. 152.

    Art. 152.
  186. 1

    AI-assisted research summary: § 1.

    § 1.
  187. 2

    AI-assisted research summary: § 2.

    § 2.
  188. 3

    AI-assisted research summary: § 3.

    § 3.
  189. 152a

    AI-assisted research summary: Art. 152a.

    Art. 152a.
  190. 1

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

    § 1. 1) 2) 3)
  191. 2

    AI-assisted research summary: § 2 contains no substantive rule text in the provided source.

    § 2.
  192. 3

    AI-assisted research summary: § 3.

    § 3.
  193. 4

    AI-assisted research summary: § 4.

    § 4.
  194. 5

    AI-assisted research summary: § 5.

    § 5.
  195. 6

    AI-assisted research summary: § 6.

    § 6.
  196. 153

    AI-assisted research summary: Art. 153.

    Art. 153.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: § 2.

    § 2.
  199. 154

    AI-assisted research summary: Art. 154.

    Art. 154.
  200. 1

    AI-assisted research summary: § 1.

    § 1.

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.