Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 8 | 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 8 of 12 · provisions 1,401–1,600

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
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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

Showing 200 of 2,271

  1. 2

    AI-assisted research summary: § 2.

    § 2.
  2. 3

    AI-assisted research summary: § 3.

    § 3.
  3. 154a

    AI-assisted research summary: Art. 154a.

    Art. 154a.
  4. 1

    AI-assisted research summary: Section 1.

    § 1.
  5. 2

    AI-assisted research summary: Section 2.

    § 2.
  6. 3

    AI-assisted research summary: § 3.

    § 3.
  7. 4

    AI-assisted research summary: § 4.

    § 4.
  8. 5

    AI-assisted research summary: § 5.

    § 5.
  9. 6

    AI-assisted research summary: § 6.

    § 6.
  10. 7

    AI-assisted research summary: Section 7 only.

    § 7.
  11. 154b

    AI-assisted research summary: Art. 154b.

    Art. 154b.
  12. 1

    AI-assisted research summary: § 1.

    § 1.
  13. 2

    AI-assisted research summary: § 2.

    § 2.
  14. 154c

    AI-assisted research summary: Article 154c is a heading for Chapter 6, “Wezwania” (Calls/Summonses).

    Art. 154c. Rozdział 6 Wezwania
  15. 155

    AI-assisted research summary: Art. 155.

    Art. 155.
  16. 1

    AI-assisted research summary: This text is a note that § 1a185 was added by Article 13 of the 9 November 2018 amending act.

    § 1. § 1a185)Dodany przez art. 13 ustawy z dnia 9 listopada 2018 r. o zmianie niektórych ustaw w celu wprowadzenia uproszczeń dla przedsiębiorców w prawie podatkowym i gospodarczym (Dz. U. poz. 2244), która weszła w życie z dniem 1 stycznia 2019 r..
  17. 2

    AI-assisted research summary: § 2.

    § 2.
  18. 156

    AI-assisted research summary: Art. 156.

    Art. 156.
  19. 1

    AI-assisted research summary: § 1.

    § 1.
  20. 2

    AI-assisted research summary: § 2.

    § 2.
  21. 3

    AI-assisted research summary: § 3.

    § 3.
  22. 4

    AI-assisted research summary: § 4.

    § 4.
  23. 5

    AI-assisted research summary: § 5.

    § 5.
  24. 157

    AI-assisted research summary: Art. 157.

    Art. 157.
  25. 1

    AI-assisted research summary: § 1.

    § 1.
  26. 2

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

    § 2. Art. 157a186)W brzmieniu ustalonym przez art. 3 pkt 52 ustawy, o której mowa w odnośniku 4..
  27. 158

    AI-assisted research summary: Article 158.

    Art. 158.
  28. 159

    AI-assisted research summary: Art. 159.

    Art. 159.
  29. 1

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

    § 1. 1) 2) 3) 4) 4a) 5) 6)
  30. 1a

    AI-assisted research summary: This text is mostly a change note: it shows that provisions were added or amended and that one cited change took effect on 4 March 2019.

    § 1a. § 1b187)Dodany przez art. 44 pkt 3 ustawy, o której mowa w odnośniku 1.. § 224)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..
  31. 160

    AI-assisted research summary: Art. 160.

    Art. 160.
  32. 1

    AI-assisted research summary: § 1.

    § 1.
  33. 2

    AI-assisted research summary: Heading only: "§ 2. Chapter 7 – Restoration of time limit."

    § 2. Rozdział 7 Przywrócenie terminu
  34. 161

    AI-assisted research summary: Art. 161.

    Art. 161.
  35. 162

    AI-assisted research summary: Art. 162.

    Art. 162.
  36. 1

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

    § 1.
  37. 2

    AI-assisted research summary: § 2.

    § 2.
  38. 3

    AI-assisted research summary: § 3.

    § 3.
  39. 4

    AI-assisted research summary: § 4.

    § 4.
  40. 163

    AI-assisted research summary: Article 163.

    Art. 163.
  41. 1

    AI-assisted research summary: § 1.

    § 1.
  42. 2

    AI-assisted research summary: § 2.

    § 2.
  43. 3

    AI-assisted research summary: § 3.

    § 3.
  44. 164

    AI-assisted research summary: This provision identifies Chapter 8 as “Initiation of proceedings.”

    Art. 164. Rozdział 8 Wszczęcie postępowania
  45. 165

    AI-assisted research summary: Art. 165.

    Art. 165.
  46. 1

    AI-assisted research summary: § 1.

    § 1.
  47. 2

    AI-assisted research summary: § 2.

    § 2.
  48. 3

    AI-assisted research summary: § 3.

    § 3.
  49. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  50. 3b

    AI-assisted research summary: § 3b.

    § 3b.
  51. 4

    AI-assisted research summary: § 4.

    § 4.
  52. 5

    AI-assisted research summary: Section 5 contains only a numbered list (1) to 7) and does not state a substantive rule in the provided text.

    § 5. 1) 2) 3) 4) 5) 6) 7)
  53. 6

    AI-assisted research summary: § 6.

    § 6.
  54. 7

    AI-assisted research summary: Fragmentary article heading and amendment note; no substantive rule is stated.

    § 7. 1) 2) 3) 4188)Dodany przez art. 3 pkt 53 ustawy, o której mowa w odnośniku 4.)
  55. 8

    AI-assisted research summary: This provision only states that § 8 was added by Article 44 point 4 of the act referenced in footnote 1.

    § 8. § 9189)Dodany przez art. 44 pkt 4 ustawy, o której mowa w odnośniku 1..
  56. 165a

    AI-assisted research summary: Art. 165a.

    Art. 165a.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

    AI-assisted research summary: § 2.

    § 2.
  59. 165b

    AI-assisted research summary: Art. 165b.

    Art. 165b.
  60. 1

    AI-assisted research summary: § 1.

    § 1.
  61. 2

    AI-assisted research summary: § 2.

    § 2.
  62. 3

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

    § 3. 1) 2)
  63. 165c

    AI-assisted research summary: Art. 165c.

    Art. 165c.
  64. 1

    AI-assisted research summary: Section 1.

    § 1.
  65. 2

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

    § 2. 1) 2) 3) 4) 5)
  66. 3

    AI-assisted research summary: § 3.

    § 3.
  67. 4

    AI-assisted research summary: § 4.

    § 4.
  68. 5

    AI-assisted research summary: § 5.

    § 5.
  69. 166

    AI-assisted research summary: Art. 166.

    Art. 166.
  70. 1

    AI-assisted research summary: § 1.

    § 1.
  71. 2

    AI-assisted research summary: § 2.

    § 2.
  72. 166a

    AI-assisted research summary: Art. 166a.

    Art. 166a.
  73. 167

    AI-assisted research summary: Article 167 is identified, but no rule text is provided.

    Art. 167.
  74. 1

    AI-assisted research summary: § 1.

    § 1.
  75. 2

    AI-assisted research summary: § 2.

    § 2.
  76. 168

    AI-assisted research summary: Art. 168.

    Art. 168.
  77. 1

    AI-assisted research summary: § 1.

    § 1.
  78. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  79. 2

    AI-assisted research summary: § 2.

    § 2.
  80. 3

    AI-assisted research summary: § 3.

    § 3.
  81. 3a

    AI-assisted research summary: This text is an amendment note referring to changes made by other acts.

    § 3a. 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) 3)
  82. 3b

    AI-assisted research summary: § 3b.

    § 3b.
  83. 4

    AI-assisted research summary: § 4.

    § 4.
  84. 4a

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

    § 4a. 1) 2)
  85. 5

    AI-assisted research summary: § 5.

    § 5.
  86. 169

    AI-assisted research summary: Art. 169.

    Art. 169.
  87. 1

    AI-assisted research summary: § 1.

    § 1.
  88. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  89. 2

    AI-assisted research summary: § 2.

    § 2.
  90. 3

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

    § 3. 1) 2) 3)
  91. 4

    AI-assisted research summary: Section 4 only identifies the provision heading and does not state a rule.

    § 4.
  92. 170

    AI-assisted research summary: Art. 170.

    Art. 170.
  93. 1

    AI-assisted research summary: This text is an amendment note stating that § 1a191 was added by Article 44, point 6 of the act referenced in footnote 1.

    § 1. § 1a191)Dodany przez art. 44 pkt 6 ustawy, o której mowa w odnośniku 1..
  94. 2

    AI-assisted research summary: § 2.

    § 2.
  95. 171

    AI-assisted research summary: Art. 171.

    Art. 171.
  96. 1

    AI-assisted research summary: § 1.

    § 1.
  97. 2

    AI-assisted research summary: § 2.

    § 2.
  98. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  99. 3

    AI-assisted research summary: § 3.

    § 3.
  100. 4

    AI-assisted research summary: This provision labels Chapter 9 as “Metrics, protocols and annotations.”

    § 4. Rozdział 9 Metryki, protokoły i adnotacje
  101. 171a

    AI-assisted research summary: The text only identifies Article 171a.

    Art. 171a.
  102. 1

    AI-assisted research summary: § 1.

    § 1.
  103. 2

    AI-assisted research summary: § 2.

    § 2.
  104. 3

    AI-assisted research summary: § 3.

    § 3.
  105. 4

    AI-assisted research summary: § 4.

    § 4.
  106. 5

    AI-assisted research summary: § 5.

    § 5.
  107. 6

    AI-assisted research summary: § 6.

    § 6.
  108. 172

    AI-assisted research summary: Art. 172.

    Art. 172.
  109. 1

    AI-assisted research summary: § 1.

    § 1.
  110. 2

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

    § 2. 1) 2) 3) 4) 5)
  111. 173

    AI-assisted research summary: Art. 173.

    Art. 173.
  112. 1

    AI-assisted research summary: § 1.

    § 1.
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 174

    AI-assisted research summary: Article 174 only identifies the provision and states no rule in the supplied text.

    Art. 174.
  115. 1

    AI-assisted research summary: § 1.

    § 1.
  116. 2

    AI-assisted research summary: § 2.

    § 2.
  117. 175

    AI-assisted research summary: Article 175 only identifies the article number and states no rule in the provided text.

    Art. 175.
  118. 176

    AI-assisted research summary: Article 176.

    Art. 176.
  119. 177

    AI-assisted research summary: Art. 177.

    Art. 177.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 2

    AI-assisted research summary: Section heading for Chapter 10 on providing access to files.

    § 2. Rozdział 10 Udostępnianie akt
  122. 178

    AI-assisted research summary: Art. 178.

    Art. 178.
  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. 179

    AI-assisted research summary: Article 179 is identified, but the provided text does not include any substantive rule.

    Art. 179.
  128. 1

    AI-assisted research summary: § 1.

    § 1.
  129. 2

    AI-assisted research summary: § 2.

    § 2.
  130. 3

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

    § 3. Art. 179a193)Dodany przez art. 44 pkt 8 ustawy, o której mowa w odnośniku 1.. Rozdział 11 Dowody
  131. 180

    AI-assisted research summary: Art. 180.

    Art. 180.
  132. 1

    AI-assisted research summary: § 1.

    § 1.
  133. 2

    AI-assisted research summary: § 2.

    § 2.
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 4

    AI-assisted research summary: § 4.

    § 4.
  136. 181

    AI-assisted research summary: Art. 181.

    Art. 181.
  137. 181a

    AI-assisted research summary: Art. 181a.

    Art. 181a.
  138. 1

    AI-assisted research summary: § 1.

    § 1.
  139. 2

    AI-assisted research summary: § 2.

    § 2.
  140. 3

    AI-assisted research summary: § 3.

    § 3.
  141. 182

    AI-assisted research summary: Article 182.

    Art. 182.
  142. 1

    AI-assisted research summary: This provision contains only numbered placeholders and does not state a substantive rule.

    § 1. 1) 2) 3) 4) 5)
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 3

    AI-assisted research summary: § 3 only identifies the section; it does not state a rule in the provided text.

    § 3.
  145. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  146. 4

    AI-assisted research summary: § 4.

    § 4.
  147. 5

    AI-assisted research summary: § 5.

    § 5.
  148. 6

    AI-assisted research summary: § 6.

    § 6.
  149. 183

    AI-assisted research summary: Art. 183. 1) 2) 3)

    Art. 183. 1) 2) 3)
  150. 184

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

    Art. 184.
  151. 1

    AI-assisted research summary: Section 1.

    § 1.
  152. 1a

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

    § 1a.
  153. 2

    AI-assisted research summary: § 2.

    § 2.
  154. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  155. 3

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

    § 3. 1) 2) a) b) c)
  156. 4

    AI-assisted research summary: § 4.

    § 4.
  157. 185

    AI-assisted research summary: Article 185.

    Art. 185.
  158. 186

    AI-assisted research summary: Art. 186.

    Art. 186.
  159. 187

    AI-assisted research summary: Art. 187.

    Art. 187.
  160. 1

    AI-assisted research summary: § 1.

    § 1.
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 3

    AI-assisted research summary: § 3.

    § 3.
  163. 188

    AI-assisted research summary: Art. 188.

    Art. 188.
  164. 189

    AI-assisted research summary: Art. 189.

    Art. 189.
  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. 190

    AI-assisted research summary: Article 190.

    Art. 190.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: § 2.

    § 2.
  171. 191

    AI-assisted research summary: Art. 191.

    Art. 191.
  172. 192

    AI-assisted research summary: Art. 192.

    Art. 192.
  173. 193

    AI-assisted research summary: Art. 193.

    Art. 193.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 3

    AI-assisted research summary: § 3.

    § 3.
  177. 4

    AI-assisted research summary: § 4 contains no substantive rule text.

    § 4.
  178. 5

    AI-assisted research summary: § 5.

    § 5.
  179. 6

    AI-assisted research summary: Section 6 only identifies the provision and does not state any rule.

    § 6.
  180. 7

    AI-assisted research summary: § 7.

    § 7.
  181. 8

    AI-assisted research summary: § 8.

    § 8.
  182. 193a

    AI-assisted research summary: Art. 193a.

    Art. 193a.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 194

    AI-assisted research summary: Art. 194.

    Art. 194.
  187. 1

    AI-assisted research summary: Only the section marker is provided; no rule or requirement is stated.

    § 1.
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 3

    AI-assisted research summary: § 3.

    § 3.
  190. 194a

    AI-assisted research summary: Art. 194a.

    Art. 194a.
  191. 1

    AI-assisted research summary: This text is a wording note: section 1 refers to § 2194 in the version established by Article 3 point 54 of the law mentioned in footnote 4.

    § 1. § 2194)W brzmieniu ustalonym przez art. 3 pkt 54 ustawy, o której mowa w odnośniku 4..
  192. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

    AI-assisted research summary: § 4.

    § 4.
  195. 195

    AI-assisted research summary: Art. 195. 1) 2) 3)

    Art. 195. 1) 2) 3)
  196. 196

    AI-assisted research summary: Art. 196.

    Art. 196.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: § 2.

    § 2.
  199. 3

    AI-assisted research summary: § 3.

    § 3.
  200. 4

    AI-assisted research summary: § 4.

    § 4.

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