Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 10 | Dz.U. 2020 poz. 1325 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 10 of 12 · provisions 1,801–2,000

This notice announces the consolidated text of the Polish Tax Ordinance Act.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2020 poz. 1325
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
View official record ↗
Complete work
View statute overview
IT operations VAT VAT records access to case files account blocking additional tax liability administrative control administrative council procedure administrative deadlines administrative decisions administrative fees administrative filings administrative procedure administrative reopening of proceedings advance payments advisory opinions agency jurisdiction allocation of tax payments amendment note anti-avoidance anti-avoidance procedure appeal proceedings appeal rights appeals +202 more

Statute overview

About this statute

This notice announces the consolidated text of the Polish Tax Ordinance Act. The supplied text only shows the article label and numbered markers, without a readable rule. Art. 6. 1. 1) 2) 3) 2. Art. 16. 3) Art. 25. 1. 2. 3.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 2,395

  1. 1

    AI-assisted research summary: § 1.

    § 1.
  2. 2

    AI-assisted research summary: § 2.

    § 2.
  3. 3

    AI-assisted research summary: § 3.

    § 3.
  4. 222

    AI-assisted research summary: Art. 222.

    Art. 222.
  5. 223

    AI-assisted research summary: Art. 223.

    Art. 223.
  6. 1

    AI-assisted research summary: § 1.

    § 1.
  7. 2

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

    § 2. 1) 2)
  8. 223a

    AI-assisted research summary: Art. 223a.

    Art. 223a.
  9. 224

    AI-assisted research summary: Art. 224.

    Art. 224.
  10. 224a

    AI-assisted research summary: Art. 224a.

    Art. 224a.
  11. 224b

    AI-assisted research summary: Art. 224b.

    Art. 224b.
  12. 224c

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

    Art. 224c.
  13. 225

    AI-assisted research summary: Art. 225.

    Art. 225.
  14. 226

    AI-assisted research summary: Art. 226.

    Art. 226.
  15. 1

    AI-assisted research summary: § 1.

    § 1.
  16. 2

    AI-assisted research summary: § 2.

    § 2.
  17. 227

    AI-assisted research summary: Art. 227.

    Art. 227.
  18. 1

    AI-assisted research summary: § 1.

    § 1.
  19. 2

    AI-assisted research summary: § 2.

    § 2.
  20. 228

    AI-assisted research summary: Art. 228.

    Art. 228.
  21. 1

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

    § 1. 1) 2) 3)
  22. 2

    AI-assisted research summary: § 2.

    § 2.
  23. 229

    AI-assisted research summary: Art. 229.

    Art. 229.
  24. 230

    AI-assisted research summary: Art. 230.

    Art. 230.
  25. 231

    AI-assisted research summary: Article 231.

    Art. 231.
  26. 232

    AI-assisted research summary: Art. 232.

    Art. 232.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 233

    AI-assisted research summary: Article 233.

    Art. 233.
  30. 1

    AI-assisted research summary: The provision contains only numbering and subpoints, with no substantive rule stated.

    § 1. 1) 2) a) b) 3)
  31. 2

    AI-assisted research summary: Section 2.

    § 2.
  32. 3

    AI-assisted research summary: § 3.

    § 3.
  33. 234

    AI-assisted research summary: Article 234 is identified, but no rule text is provided here.

    Art. 234.
  34. 234a

    AI-assisted research summary: Article 234a is identified, but no substantive rule is provided in the source text.

    Art. 234a.
  35. 235

    AI-assisted research summary: Article 235 is a heading introducing Chapter 16 on complaints.

    Art. 235. Rozdział 16 Zażalenia
  36. 236

    AI-assisted research summary: Art. 236.

    Art. 236.
  37. 1

    AI-assisted research summary: § 1.

    § 1.
  38. 2

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

    § 2. 1) 2)
  39. 237

    AI-assisted research summary: Article 237.

    Art. 237.
  40. 238

    AI-assisted research summary: Art. 238.

    Art. 238.
  41. 239

    AI-assisted research summary: Chapter 16a is titled “Execution of decisions.”

    Art. 239. Rozdział 16a Wykonanie decyzji
  42. 239a

    AI-assisted research summary: Art. 239a.

    Art. 239a.
  43. 239b

    AI-assisted research summary: Article 239b.

    Art. 239b.
  44. 1

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

    § 1. 1) 2) 3) 4)
  45. 2

    AI-assisted research summary: § 2.

    § 2.
  46. 3

    AI-assisted research summary: § 3.

    § 3.
  47. 4

    AI-assisted research summary: § 4.

    § 4.
  48. 5

    AI-assisted research summary: § 5.

    § 5.
  49. 239c

    AI-assisted research summary: Art. 239c.

    Art. 239c.
  50. 239d

    AI-assisted research summary: Art. 239d.

    Art. 239d.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: § 2.

    § 2.
  53. 239e

    AI-assisted research summary: Art. 239e.

    Art. 239e.
  54. 239f

    AI-assisted research summary: Art. 239f.

    Art. 239f.
  55. 1

    AI-assisted research summary: The provided text contains only numbering and no substantive rule.

    § 1. 1) 2)
  56. 2

    AI-assisted research summary: § 2.

    § 2.
  57. 3

    AI-assisted research summary: § 3.

    § 3.
  58. 4

    AI-assisted research summary: § 4.

    § 4.
  59. 239g

    AI-assisted research summary: Art. 239g.

    Art. 239g.
  60. 239h

    AI-assisted research summary: Article 239h.

    Art. 239h.
  61. 239i

    AI-assisted research summary: Art. 239i.

    Art. 239i.
  62. 239j

    AI-assisted research summary: Article 239j is a heading for Chapter 17, “Wznowienie postępowania” (reopening of proceedings).

    Art. 239j. Rozdział 17 Wznowienie postępowania
  63. 240

    AI-assisted research summary: Art. 240.

    Art. 240.
  64. 1

    AI-assisted research summary: This fragment contains numbering and an editorial note, but no substantive rule is stated here.

    § 1. 1) 2) 3) 4) 5) 5a) 6) 7) 8) 9) 1086)W brzmieniu ustalonym przez art. 111 pkt 16 ustawy, o której mowa w odnośniku 5.) 11) 12)
  65. 2

    AI-assisted research summary: Section 2.

    § 2.
  66. 3

    AI-assisted research summary: § 3.

    § 3.
  67. 241

    AI-assisted research summary: Article 241.

    Art. 241.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

    AI-assisted research summary: The excerpt contains only numbered placeholders and does not state a specific rule.

    § 2. 1) 2) 3) 4)
  70. 242

    AI-assisted research summary: Article 242 is identified, but the source text provides no substantive rule.

    Art. 242.
  71. 243

    AI-assisted research summary: Art. 243.

    Art. 243.
  72. 1

    AI-assisted research summary: § 1.

    § 1.
  73. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  74. 2

    AI-assisted research summary: § 2.

    § 2.
  75. 3

    AI-assisted research summary: § 3.

    § 3.
  76. 244

    AI-assisted research summary: Article 244.

    Art. 244.
  77. 1

    AI-assisted research summary: § 1.

    § 1.
  78. 2

    AI-assisted research summary: § 2.

    § 2.
  79. 3

    AI-assisted research summary: § 3.

    § 3.
  80. 4

    AI-assisted research summary: § 4.

    § 4.
  81. 245

    AI-assisted research summary: Art. 245.

    Art. 245.
  82. 1

    AI-assisted research summary: This provision is just a numbered section marker with an amendment note.

    § 1. 1) 2) 3) a) b87)Ze zmianą wprowadzoną przez art. 111 pkt 17 ustawy, o której mowa w odnośniku 5.)
  83. 2

    AI-assisted research summary: § 2.

    § 2.
  84. 246

    AI-assisted research summary: Art. 246.

    Art. 246.
  85. 1

    AI-assisted research summary: § 1.

    § 1.
  86. 2

    AI-assisted research summary: Chapter 18 concerns declaring a decision invalid.

    § 2. Rozdział 18 Stwierdzenie nieważności decyzji
  87. 247

    AI-assisted research summary: Article 247 is identified, but the provided text contains no substantive rule.

    Art. 247.
  88. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6) 7) 8)

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  89. 2

    AI-assisted research summary: § 2.

    § 2.
  90. 3

    AI-assisted research summary: § 3.

    § 3.
  91. 248

    AI-assisted research summary: Art. 248.

    Art. 248.
  92. 1

    AI-assisted research summary: § 1.

    § 1.
  93. 2

    AI-assisted research summary: The provided text contains only numbering and does not state a substantive rule.

    § 2. 1) 1a) 2) 3)
  94. 3

    AI-assisted research summary: § 3.

    § 3.
  95. 249

    AI-assisted research summary: Art. 249.

    Art. 249.
  96. 1

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

    § 1. 1) 2)
  97. 2

    AI-assisted research summary: § 2.

    § 2.
  98. 250

    AI-assisted research summary: Art. 250.

    Art. 250.
  99. 251

    AI-assisted research summary: Art. 251.

    Art. 251.
  100. 252

    AI-assisted research summary: Art. 252.

    Art. 252.
  101. 1

    AI-assisted research summary: § 1.

    § 1.
  102. 2

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

    § 2. Rozdział 19 Uchylenie lub zmiana decyzji ostatecznej
  103. 253

    AI-assisted research summary: Art. 253.

    Art. 253.
  104. 1

    AI-assisted research summary: § 1.

    § 1.
  105. 2

    AI-assisted research summary: § 2.

    § 2.
  106. 3

    AI-assisted research summary: § 3.

    § 3.
  107. 4

    AI-assisted research summary: § 4.

    § 4.
  108. 253a

    AI-assisted research summary: Art. 253a.

    Art. 253a.
  109. 1

    AI-assisted research summary: § 1.

    § 1.
  110. 2

    AI-assisted research summary: § 2.

    § 2.
  111. 3

    AI-assisted research summary: Section 3.

    § 3.
  112. 253b

    AI-assisted research summary: Art. 253b. 1) 2) 3) 4) 5) 6)

    Art. 253b. 1) 2) 3) 4) 5) 6)
  113. 254

    AI-assisted research summary: Art. 254.

    Art. 254.
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 255

    AI-assisted research summary: Article 255 is identified, but no substantive rule text is provided here.

    Art. 255.
  117. 1

    AI-assisted research summary: § 1.

    § 1.
  118. 2

    AI-assisted research summary: § 2.

    § 2.
  119. 256

    AI-assisted research summary: Art. 256.

    Art. 256.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 3

    AI-assisted research summary: § 3.

    § 3.
  123. 257

    AI-assisted research summary: Article 257 is a heading for Chapter 20, “Expiry of decision.”

    Art. 257. Rozdział 20 Wygaśnięcie decyzji
  124. 258

    AI-assisted research summary: Article 258.

    Art. 258.
  125. 1

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

    § 1. 1) 2) 3) 4) 5)
  126. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  127. 2

    AI-assisted research summary: § 2.

    § 2.
  128. 3

    AI-assisted research summary: § 3.

    § 3.
  129. 259

    AI-assisted research summary: Article 259 is identified, but no substantive rule text is provided here.

    Art. 259.
  130. 1

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

    § 1. 1) 2)
  131. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 259a

    AI-assisted research summary: Article 259a is a heading for Chapter 21 on liability for damages.

    Art. 259a. Rozdział 21 Odpowiedzialność odszkodowawcza
  134. 260

    AI-assisted research summary: Article 260 is identified, but no substantive rule text is provided here.

    Art. 260.
  135. 261

    AI-assisted research summary: Article 261 is a heading for Chapter 22 on disciplinary/order penalties.

    Art. 261. Rozdział 22 Kary porządkowe
  136. 262

    AI-assisted research summary: Art. 262.

    Art. 262.
  137. 1

    AI-assisted research summary: The provision text shown here contains only numbering markers and no substantive rule.

    § 1. 1) 2) 2a) 3)
  138. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  139. 2

    AI-assisted research summary: § 2.

    § 2.
  140. 3

    AI-assisted research summary: The provided text only shows section numbering and no readable rule text.

    § 3. 1) 2) 3)
  141. 4

    AI-assisted research summary: § 4.

    § 4.
  142. 5

    AI-assisted research summary: Section 5.

    § 5.
  143. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  144. 6

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

    § 6.
  145. 262a

    AI-assisted research summary: Art. 262a.

    Art. 262a.
  146. 1

    AI-assisted research summary: § 1.

    § 1.
  147. 2

    AI-assisted research summary: § 2.

    § 2.
  148. 263

    AI-assisted research summary: Art. 263.

    Art. 263.
  149. 1

    AI-assisted research summary: § 1.

    § 1.
  150. 2

    AI-assisted research summary: § 2.

    § 2.
  151. 3

    AI-assisted research summary: § 3.

    § 3.
  152. 4

    AI-assisted research summary: This provision is a chapter heading for “Costs of proceedings.”

    § 4. Rozdział 23 Koszty postępowania
  153. 264

    AI-assisted research summary: Art. 264.

    Art. 264.
  154. 265

    AI-assisted research summary: Art. 265.

    Art. 265.
  155. 1

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

    § 1. 1) 2) 2a) 2b) 3) 4) 5) 6)
  156. 2

    AI-assisted research summary: § 2.

    § 2.
  157. 266

    AI-assisted research summary: Art. 266.

    Art. 266.
  158. 1

    AI-assisted research summary: § 1.

    § 1.
  159. 2

    AI-assisted research summary: Section 2 only identifies the provision and states no rule in the provided text.

    § 2.
  160. 267

    AI-assisted research summary: Art. 267.

    Art. 267.
  161. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4) 5) a) b) c)
  162. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  163. 2

    AI-assisted research summary: § 2.

    § 2.
  164. 268

    AI-assisted research summary: Art. 268.

    Art. 268.
  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.

    § 4.
  169. 269

    AI-assisted research summary: Article 269 only identifies the article number; it does not state any rule in the provided text.

    Art. 269.
  170. 1

    AI-assisted research summary: § 1.

    § 1.
  171. 2

    AI-assisted research summary: § 2.

    § 2.
  172. 270

    AI-assisted research summary: Art. 270.

    Art. 270.
  173. 1

    AI-assisted research summary: § 1.

    § 1.
  174. 2

    AI-assisted research summary: § 2.

    § 2.
  175. 270a

    AI-assisted research summary: Art. 270a.

    Art. 270a.
  176. 270b

    AI-assisted research summary: Art. 270b.

    Art. 270b.
  177. 271

    AI-assisted research summary: Art. 271.

    Art. 271.
  178. 1

    AI-assisted research summary: Section 1.

    § 1.
  179. 2

    AI-assisted research summary: Section 2 is a heading for Chapter V on inspection/checking activities.

    § 2. Dział V Czynności sprawdzające
  180. 272

    AI-assisted research summary: This provision is just the heading and amendment note for Article 272; it does not state a substantive rule in the text provided.

    Art. 272. 1) a) b) 2) 3) 4) 5) 689)Dodany przez art. 5 ustawy z dnia 19 lipca 2019 r. o zmianie ustawy o systemie monitorowania drogowego i kolejowego przewozu towarów oraz niektórych innych ustaw (Dz. U. poz. 1556), która weszła w życie z dniem 1 września 2019 r.; wszedł w życie z dniem 21 sierpnia 2019 r.)
  181. 272a

    AI-assisted research summary: Art. 272a.

    Art. 272a.
  182. 273

    AI-assisted research summary: Art. 273.

    Art. 273.
  183. 274

    AI-assisted research summary: Article 274.

    Art. 274.
  184. 1

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

    § 1. 1) 2)
  185. 2

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

    § 2. 1) 2)
  186. 3

    AI-assisted research summary: § 3.

    § 3.
  187. 4

    AI-assisted research summary: § 4.

    § 4.
  188. 5

    AI-assisted research summary: Section 5.

    § 5.
  189. 6

    AI-assisted research summary: § 6.

    § 6.
  190. 274a

    AI-assisted research summary: Art. 274a.

    Art. 274a.
  191. 1

    AI-assisted research summary: § 1.

    § 1.
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 274b

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

    Art. 274b.
  194. 1

    AI-assisted research summary: § 1.

    § 1.
  195. 2

    AI-assisted research summary: § 2.

    § 2.
  196. 274c

    AI-assisted research summary: Art. 274c.

    Art. 274c.
  197. 1

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

    § 1. 1) 2)
  198. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  199. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  200. 1c

    AI-assisted research summary: § 1c.

    § 1c.

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