Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 25 kwietnia 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 9 | 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 9 of 12 · provisions 1,601–1,800

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. 197

    AI-assisted research summary: Art. 197.

    Art. 197.
  2. 1

    AI-assisted research summary: § 1.

    § 1.
  3. 2

    AI-assisted research summary: § 2.

    § 2.
  4. 3

    AI-assisted research summary: Section 3 only.

    § 3.
  5. 198

    AI-assisted research summary: Art. 198.

    Art. 198.
  6. 1

    AI-assisted research summary: § 1.

    § 1.
  7. 2

    AI-assisted research summary: § 2.

    § 2.
  8. 199

    AI-assisted research summary: Article 199.

    Art. 199.
  9. 199a

    AI-assisted research summary: Art. 199a.

    Art. 199a.
  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. 200

    AI-assisted research summary: Art. 200.

    Art. 200.
  14. 1

    AI-assisted research summary: § 1.

    § 1.
  15. 2

    AI-assisted research summary: This text contains section headings and amendment notes, but no substantive rule is stated here.

    § 2. 1) 2) 3) § 3195)W brzmieniu ustalonym przez art. 3 pkt 55 lit. a ustawy, o której mowa w odnośniku 4.. § 4196)Dodany przez art. 3 pkt 55 lit. b ustawy, o której mowa w odnośniku 4.. § 5196)Dodany przez art. 3 pkt 55 lit. b ustawy, o której mowa w odnośniku 4.. Rozdział 11a Rozprawa
  16. 200a

    AI-assisted research summary: Art. 200a.

    Art. 200a.
  17. 1

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

    § 1. 1) 2)
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 3

    AI-assisted research summary: § 3.

    § 3.
  20. 4

    AI-assisted research summary: § 4.

    § 4.
  21. 200b

    AI-assisted research summary: Article 200b.

    Art. 200b.
  22. 200c

    AI-assisted research summary: Art. 200c.

    Art. 200c.
  23. 1

    AI-assisted research summary: § 1.

    § 1.
  24. 2

    AI-assisted research summary: § 2.

    § 2.
  25. 3

    AI-assisted research summary: § 3.

    § 3.
  26. 200d

    AI-assisted research summary: Art. 200d.

    Art. 200d.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: Section heading for Chapter 12: suspension of proceedings.

    § 2. Rozdział 12 Zawieszenie postępowania
  29. 201

    AI-assisted research summary: Article 201.

    Art. 201.
  30. 1

    AI-assisted research summary: The provided text is only a numbered provision fragment and an amendment note; it does not state an operative rule in the excerpt shown.

    § 1. 1) 1a197)Dodany przez art. 78 pkt 8 lit. a ustawy, o której mowa w odnośniku 7.) 2) 3) 4) 5) 6) 7) 8)
  31. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  32. 1b

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

    § 1b. 1) 2)
  33. 2

    AI-assisted research summary: This provision states that § 2a is in the wording established by Article 78 point 8(b) of the law referenced in footnote 7.

    § 2. § 2a198)W brzmieniu ustalonym przez art. 78 pkt 8 lit. b ustawy, o której mowa w odnośniku 7..
  34. 3

    AI-assisted research summary: § 3.

    § 3.
  35. 4

    AI-assisted research summary: This provision only identifies Article 202199 and notes that its wording was established by Article 78 point 9 of a referenced law.

    § 4. Art. 202199)W brzmieniu ustalonym przez art. 78 pkt 9 ustawy, o której mowa w odnośniku 7..
  36. 203

    AI-assisted research summary: Art. 203.

    Art. 203.
  37. 1

    AI-assisted research summary: Section 1 is identified, but no substantive rule is stated in the provided text.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 204

    AI-assisted research summary: Article 204 is identified here, but no operative rule text is provided in this excerpt.

    Art. 204.
  40. 1

    AI-assisted research summary: § 1.

    § 1.
  41. 2

    AI-assisted research summary: § 2.

    § 2.
  42. 3

    AI-assisted research summary: § 3.

    § 3.
  43. 204a

    AI-assisted research summary: Art. 204a.

    Art. 204a.
  44. 205

    AI-assisted research summary: Art. 205.

    Art. 205.
  45. 1

    AI-assisted research summary: § 1.

    § 1.
  46. 2

    AI-assisted research summary: § 2.

    § 2.
  47. 205a

    AI-assisted research summary: Art. 205a.

    Art. 205a.
  48. 1

    AI-assisted research summary: This provision contains editorial notes about the wording of § 1 and § 2, including references to amendments and footnotes.

    § 1. 1200)W brzmieniu ustalonym przez art. 78 pkt 10 lit. a tiret pierwsze ustawy, o której mowa w odnośniku 7.) 1a201)Dodany przez art. 78 pkt 10 lit. a tiret drugie ustawy, o której mowa w odnośniku 7.) 1b201)Dodany przez art. 78 pkt 10 lit. a tiret drugie ustawy, o której mowa w odnośniku 7.) 2) 3) 4) § 2202)W brzmieniu ustalonym przez art. 78 pkt 10 lit. b ustawy, o której mowa w odnośniku 7..
  49. 206

    AI-assisted research summary: Article 206. Chapter 13: Decisions.

    Art. 206. Rozdział 13 Decyzje
  50. 207

    AI-assisted research summary: Art. 207.

    Art. 207.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: § 2.

    § 2.
  53. 208

    AI-assisted research summary: The text only shows “Art. 208.” and does not state a rule.

    Art. 208.
  54. 1

    AI-assisted research summary: Section 1.

    § 1.
  55. 2

    AI-assisted research summary: § 2.

    § 2.
  56. 209

    AI-assisted research summary: Art. 209.

    Art. 209.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

    AI-assisted research summary: § 2.

    § 2.
  59. 3

    AI-assisted research summary: § 3.

    § 3.
  60. 4

    AI-assisted research summary: § 4.

    § 4.
  61. 5

    AI-assisted research summary: § 5.

    § 5.
  62. 6

    AI-assisted research summary: § 6.

    § 6.
  63. 210

    AI-assisted research summary: Art. 210.

    Art. 210.
  64. 1

    AI-assisted research summary: This provision only contains a note about prior amendments and no operative rule.

    § 1. 1) 2) 3) 4) 5) 6) 7) 824)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.)
  65. 1a

    AI-assisted research summary: Section 1a only identifies the provision; it does not state any rule.

    § 1a.
  66. 2

    AI-assisted research summary: No rule is stated in the provided text beyond the section marker.

    § 2.
  67. 2a

    AI-assisted research summary: This text only identifies § 2a and says it is in the form established by another law.

    § 2a. § 2b203)W brzmieniu ustalonym przez art. 3 pkt 56 ustawy, o której mowa w odnośniku 4..
  68. 2c

    AI-assisted research summary: Section 2c is identified, but no substantive rule is stated in the provided text.

    § 2c.
  69. 3

    AI-assisted research summary: § 3.

    § 3.
  70. 4

    AI-assisted research summary: § 4.

    § 4.
  71. 5

    AI-assisted research summary: § 5.

    § 5.
  72. 211

    AI-assisted research summary: Art. 211.

    Art. 211.
  73. 212

    AI-assisted research summary: Art. 212.

    Art. 212.
  74. 213

    AI-assisted research summary: Article 213.

    Art. 213.
  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. 4

    AI-assisted research summary: Section 4.

    § 4.
  79. 5

    AI-assisted research summary: § 5.

    § 5.
  80. 214

    AI-assisted research summary: Art. 214.

    Art. 214.
  81. 215

    AI-assisted research summary: Art. 215.

    Art. 215.
  82. 1

    AI-assisted research summary: § 1.

    § 1.
  83. 2

    AI-assisted research summary: Section 2.

    § 2.
  84. 3

    AI-assisted research summary: This is a heading for Chapter 14: “Provisions.”

    § 3. Rozdział 14 Postanowienia
  85. 216

    AI-assisted research summary: Art. 216.

    Art. 216.
  86. 1

    AI-assisted research summary: § 1.

    § 1.
  87. 2

    AI-assisted research summary: § 2.

    § 2.
  88. 217

    AI-assisted research summary: Art. 217.

    Art. 217.
  89. 1

    AI-assisted research summary: This section mainly contains numbered placeholders and a note that it was amended by cited acts.

    § 1. 1) 2) 3) 4) 5) 6) 724)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.)
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 218

    AI-assisted research summary: Article 218.

    Art. 218.
  92. 219

    AI-assisted research summary: This article only provides the heading for Chapter 15, “Appeals.”

    Art. 219. Rozdział 15 Odwołania
  93. 220

    AI-assisted research summary: Article 220.

    Art. 220.
  94. 1

    AI-assisted research summary: § 1.

    § 1.
  95. 2

    AI-assisted research summary: § 2.

    § 2.
  96. 221

    AI-assisted research summary: Article 221.

    Art. 221.
  97. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 221a

    AI-assisted research summary: Art. 221a.

    Art. 221a.
  100. 1

    AI-assisted research summary: § 1.

    § 1.
  101. 2

    AI-assisted research summary: § 2.

    § 2.
  102. 3

    AI-assisted research summary: § 3.

    § 3.
  103. 222

    AI-assisted research summary: Article 222.

    Art. 222.
  104. 223

    AI-assisted research summary: Art. 223.

    Art. 223.
  105. 1

    AI-assisted research summary: § 1.

    § 1.
  106. 2

    AI-assisted research summary: This excerpt only shows the section marker and list numbering; it does not state a rule.

    § 2. 1) 2)
  107. 223a

    AI-assisted research summary: Art. 223a.

    Art. 223a.
  108. 224

    AI-assisted research summary: Article 224.

    Art. 224.
  109. 224a

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

    Art. 224a.
  110. 224b

    AI-assisted research summary: Article 224b is identified by number only; no rule text is provided here.

    Art. 224b.
  111. 224c

    AI-assisted research summary: The text only identifies “Art. 224c.” and does not state any substantive rule.

    Art. 224c.
  112. 225

    AI-assisted research summary: Article 225.

    Art. 225.
  113. 226

    AI-assisted research summary: Art. 226.

    Art. 226.
  114. 1

    AI-assisted research summary: The provided text contains only “§ 1.” and does not state any operative rule.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 227

    AI-assisted research summary: Art. 227.

    Art. 227.
  117. 1

    AI-assisted research summary: § 1.

    § 1.
  118. 2

    AI-assisted research summary: § 2.

    § 2.
  119. 228

    AI-assisted research summary: Article 228 is identified, but no rule text is provided here.

    Art. 228.
  120. 1

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

    § 1. 1) 2) 3)
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 229

    AI-assisted research summary: Art. 229.

    Art. 229.
  123. 230

    AI-assisted research summary: Art. 230.

    Art. 230.
  124. 231

    AI-assisted research summary: Art. 231.

    Art. 231.
  125. 232

    AI-assisted research summary: Art. 232.

    Art. 232.
  126. 1

    AI-assisted research summary: § 1.

    § 1.
  127. 2

    AI-assisted research summary: § 2.

    § 2.
  128. 233

    AI-assisted research summary: Art. 233.

    Art. 233.
  129. 1

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

    § 1. 1) 2) a) b) 3)
  130. 2

    AI-assisted research summary: § 2.

    § 2.
  131. 3

    AI-assisted research summary: § 3.

    § 3.
  132. 234

    AI-assisted research summary: Article 234.

    Art. 234.
  133. 234a

    AI-assisted research summary: Art. 234a.

    Art. 234a.
  134. 235

    AI-assisted research summary: Article 235 starts Chapter 16, titled “Zażalenia” (appeals).

    Art. 235. Rozdział 16 Zażalenia
  135. 236

    AI-assisted research summary: Article 236.

    Art. 236.
  136. 1

    AI-assisted research summary: § 1.

    § 1.
  137. 2

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

    § 2. 1) 2)
  138. 237

    AI-assisted research summary: Article 237 is identified, but the source text does not state any rule.

    Art. 237.
  139. 238

    AI-assisted research summary: Art. 238.

    Art. 238.
  140. 239

    AI-assisted research summary: Section heading: Chapter 16a, “Execution of decision.”

    Art. 239. Rozdział 16a Wykonanie decyzji
  141. 239a

    AI-assisted research summary: Art. 239a.

    Art. 239a.
  142. 239b

    AI-assisted research summary: Art. 239b.

    Art. 239b.
  143. 1

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

    § 1. 1) 2) 3) 4)
  144. 2

    AI-assisted research summary: § 2.

    § 2.
  145. 3

    AI-assisted research summary: § 3.

    § 3.
  146. 4

    AI-assisted research summary: § 4.

    § 4.
  147. 5

    AI-assisted research summary: § 5.

    § 5.
  148. 239c

    AI-assisted research summary: Art. 239c.

    Art. 239c.
  149. 239d

    AI-assisted research summary: Art. 239d.

    Art. 239d.
  150. 1

    AI-assisted research summary: This text appears to be a reference note saying § 2204 is in the wording established by article 3 item 57 of another law.

    § 1. § 2204)W brzmieniu ustalonym przez art. 3 pkt 57 ustawy, o której mowa w odnośniku 4..
  151. 239e

    AI-assisted research summary: Art. 239e.

    Art. 239e.
  152. 239f

    AI-assisted research summary: Art. 239f.

    Art. 239f.
  153. 1

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

    § 1. 1) 2)
  154. 2

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

    § 2.
  155. 3

    AI-assisted research summary: § 3.

    § 3.
  156. 4

    AI-assisted research summary: § 4.

    § 4.
  157. 239g

    AI-assisted research summary: Art. 239g.

    Art. 239g.
  158. 239h

    AI-assisted research summary: Art. 239h.

    Art. 239h.
  159. 239i

    AI-assisted research summary: Art. 239i.

    Art. 239i.
  160. 239j

    AI-assisted research summary: This provision is titled “Art. 239j” and concerns Chapter 17 on reopening proceedings.

    Art. 239j. Rozdział 17 Wznowienie postępowania
  161. 240

    AI-assisted research summary: Article 240.

    Art. 240.
  162. 1

    AI-assisted research summary: This provision contains only section numbering and amendment notes; it does not set out a substantive rule in the provided text.

    § 1. 1) 2) 3) 4) 5) 5a205)Dodany przez art. 3 pkt 58 lit. a ustawy, o której mowa w odnośniku 4.) 6) 7) 8) 9) 10) 11) 12206)Dodany przez art. 3 pkt 58 lit. b ustawy, o której mowa w odnośniku 4.)
  163. 2

    AI-assisted research summary: Section 2.

    § 2.
  164. 3

    AI-assisted research summary: § 3.

    § 3.
  165. 241

    AI-assisted research summary: Art. 241.

    Art. 241.
  166. 1

    AI-assisted research summary: § 1.

    § 1.
  167. 2

    AI-assisted research summary: § 2. 1) 2) 3) 4207)Dodany przez art. 3 pkt 59 ustawy, o której mowa w odnośniku 4.)

    § 2. 1) 2) 3) 4207)Dodany przez art. 3 pkt 59 ustawy, o której mowa w odnośniku 4.)
  168. 242

    AI-assisted research summary: Art. 242.

    Art. 242.
  169. 243

    AI-assisted research summary: Art. 243.

    Art. 243.
  170. 1

    AI-assisted research summary: § 1.

    § 1.
  171. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  172. 2

    AI-assisted research summary: § 2.

    § 2.
  173. 3

    AI-assisted research summary: § 3.

    § 3.
  174. 244

    AI-assisted research summary: Art. 244.

    Art. 244.
  175. 1

    AI-assisted research summary: § 1.

    § 1.
  176. 2

    AI-assisted research summary: § 2.

    § 2.
  177. 3

    AI-assisted research summary: This text only notes that § 3 (§ 4208) was added by a referenced amendment.

    § 3. § 4208)Dodany przez art. 3 pkt 60 ustawy, o której mowa w odnośniku 4..
  178. 245

    AI-assisted research summary: Article 245.

    Art. 245.
  179. 1

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

    § 1. 1) 2) 3) a) b)
  180. 2

    AI-assisted research summary: § 2.

    § 2.
  181. 246

    AI-assisted research summary: Article 246 only identifies the article number and does not state any rule.

    Art. 246.
  182. 1

    AI-assisted research summary: § 1.

    § 1.
  183. 2

    AI-assisted research summary: This section labels Chapter 18 as covering declaration of decision invalidity.

    § 2. Rozdział 18 Stwierdzenie nieważności decyzji
  184. 247

    AI-assisted research summary: Art. 247.

    Art. 247.
  185. 1

    AI-assisted research summary: This fragment lists numbered points only and does not state a substantive rule in the provided text.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  186. 2

    AI-assisted research summary: § 2.

    § 2.
  187. 3

    AI-assisted research summary: § 3.

    § 3.
  188. 248

    AI-assisted research summary: Art. 248.

    Art. 248.
  189. 1

    AI-assisted research summary: § 1.

    § 1.
  190. 2

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

    § 2. 1) 1a) 2) 3)
  191. 3

    AI-assisted research summary: § 3.

    § 3.
  192. 249

    AI-assisted research summary: Art. 249.

    Art. 249.
  193. 1

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

    § 1. 1) 2)
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 250

    AI-assisted research summary: Article 250.

    Art. 250.
  196. 251

    AI-assisted research summary: Article 251.

    Art. 251.
  197. 252

    AI-assisted research summary: Art. 252.

    Art. 252.
  198. 1

    AI-assisted research summary: § 1.

    § 1.
  199. 2

    AI-assisted research summary: This provision is a heading for a chapter about annulling or changing a final decision.

    § 2. Rozdział 19 Uchylenie lub zmiana decyzji ostatecznej
  200. 253

    AI-assisted research summary: Art. 253.

    Art. 253.

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