Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 3 | 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 3 of 12 · provisions 401–600

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
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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

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  1. 4

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  3. 40

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  8. 42

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  9. 43

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  11. 2

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  15. 44

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  16. 1

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  17. 2

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  18. 45

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  19. 1

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  23. 46

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  27. 4

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  28. 46a

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  31. 46b

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  34. 3

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  35. 46c

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  36. 1

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  37. 2

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  38. 3

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  39. 4

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  40. 5

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  41. 6

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  42. 7

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  43. 46d

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  45. 2

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  46. 46e

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  47. 46f

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  48. 46g

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  49. 46h

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

    Art. 46h.
  50. 1

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    § 1. 1) 2)
  51. 2

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  52. 46i

    AI-assisted research summary: This text only shows the heading for Article 46i and Chapter 4 on payment deadlines.

    Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności
  53. 47

    AI-assisted research summary: Article 47 is identified, but no substantive rule text is provided.

    Art. 47.
  54. 1

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  58. 4a

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  59. 5

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  60. 48

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  61. 1

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  63. 3

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  64. 49

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  67. 3

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  68. 50

    AI-assisted research summary: Article 50 is the heading for Chapter 5 on tax arrears.

    Art. 50. Rozdział 5 Zaległość podatkowa
  69. 51

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  70. 1

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  73. 52

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  74. 1

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  75. 2

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  76. 3

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  77. 52a

    AI-assisted research summary: This article is a heading for Chapter 6 on late-payment interest and an extension fee.

    Art. 52a. Rozdział 6 Odsetki za zwłokę i opłata prolongacyjna
  78. 53

    AI-assisted research summary: Article 53.

    Art. 53.
  79. 1

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  80. 2

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  81. 3

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  82. 4

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  83. 5

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  84. 6

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  85. 53a

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  86. 1

    AI-assisted research summary: This provision states that the wording was established by an amendment in another act.

    § 1. § 221)W brzmieniu ustalonym przez art. 4 pkt 1 ustawy z dnia 11 września 2019 r. o uchyleniu ustawy o specjalnym podatku węglowodorowym oraz o zmianie niektórych innych ustaw (Dz. U. poz. 1978), która weszła w życie z dniem 1 listopada 2019 r..
  87. 54

    AI-assisted research summary: Art. 54.

    Art. 54.
  88. 1

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

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

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  90. 3

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  91. 4

    AI-assisted research summary: This text only identifies section § 4.

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  92. 5

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  93. 55

    AI-assisted research summary: Article 55 is identified, but no substantive rule text is provided.

    Art. 55.
  94. 1

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  95. 2

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  96. 56

    AI-assisted research summary: Article 56 is identified, but the provided text contains no substantive rule content.

    Art. 56.
  97. 1

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  98. 1a

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  99. 1b

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  101. 3

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  102. 56a

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  103. 1

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  105. 3

    AI-assisted research summary: This text only contains section numbering markers and does not state an operative rule.

    § 3. 1) 1a) 2)
  106. 56b

    AI-assisted research summary: Article 56b is shown only as a structural reference with subsections and a cross-reference to Article 56ba.

    Art. 56b. 1) 2) a) b) c) 3) Art. 56ba.
  107. 56c

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  108. 56d

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  109. 57

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  110. 1

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  117. 8

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  118. 58

    AI-assisted research summary: Article 58 is the heading for Chapter 6a on additional tax liability.

    Art. 58. Rozdział 6a Dodatkowe zobowiązanie podatkowe
  119. 58a

    AI-assisted research summary: Art. 58a.

    Art. 58a.
  120. 1

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  121. 2

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  122. 3

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  123. 4

    AI-assisted research summary: This item notes that § 522 was added by Article 111 point 6 of the referenced act and entered into force on 1 July 2020.

    § 4. § 522)Dodany przez art. 111 pkt 6 ustawy, o której mowa w odnośniku 5; wszedł w życie z dniem 1 lipca 2020 r..
  124. 58b

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  128. 4

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  129. 58c

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  130. 1

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  131. 2

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  132. 3

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  133. 58d

    AI-assisted research summary: Article 58d only identifies the provision and contains no substantive rule in the supplied text.

    Art. 58d.
  134. 58e

    AI-assisted research summary: This article is titled “Expiry of tax obligations” and belongs to Chapter 7.

    Art. 58e. Rozdział 7 Wygaśnięcie zobowiązań podatkowych
  135. 59

    AI-assisted research summary: Art. 59.

    Art. 59.
  136. 1

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    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11)
  137. 2

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  138. 60

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  139. 1

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  140. 1a

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  141. 2

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  142. 2a

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  143. 2b

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  144. 2c

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  145. 3

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  146. 4

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  147. 5

    AI-assisted research summary: Section 5 only.

    § 5.
  148. 6

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  149. 61

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  150. 1

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  151. 1a

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  152. 1b

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  153. 2

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  154. 3

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  155. 4

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  156. 61a

    AI-assisted research summary: Art. 61a.

    Art. 61a.
  157. 1

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  158. 2

    AI-assisted research summary: This provision is an amendment note for Art. 61b23, stating it was added and later came into force on 1 January 2020.

    § 2. Art. 61b23)Dodany przez art. 3 pkt 1 ustawy z dnia 4 lipca 2019 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. poz. 1520 oraz z 2020 r. poz. 568 i 1086), która weszła w życie z dniem 1 września 2019 r.; wszedł w życie z dniem 1 stycznia 2020 r.; w brzmieniu ustalonym przez art. 4 pkt 2 ustawy, o której mowa w odnośniku 2..
  159. 1

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  160. 2

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  161. 3

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    § 3.
  162. 4

    AI-assisted research summary: § 4.

    § 4.
  163. 62

    AI-assisted research summary: This article note says the provision was set in the wording established by another law and entered into force on 1 January 2020.

    Art. 62. § 124)W brzmieniu ustalonym przez art. 3 pkt 2 ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 1 stycznia 2020 r..
  164. 1a

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  165. 2

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  166. 3

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  167. 4

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  168. 4a

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    § 4a. 1) 2) 3) 4)
  169. 5

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  170. 62a

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    Art. 62a.
  171. 62b

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    Art. 62b.
  172. 1

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    § 1. 1) 2) 3)
  173. 2

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  174. 3

    AI-assisted research summary: § 3.

    § 3.
  175. 63

    AI-assisted research summary: Art. 63.

    Art. 63.
  176. 1

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    § 1.
  177. 1a

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    § 1a.
  178. 2

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  179. 3

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  180. 64

    AI-assisted research summary: Art. 64.

    Art. 64.
  181. 1

    AI-assisted research summary: The text does not state any substantive rule; it only lists numbered items.

    § 1. 1) 2) 3) 4) 5) 6)
  182. 2

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  183. 2a

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  184. 3

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  185. 4

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  186. 5

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  187. 6

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  188. 6a

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    § 6a.
  189. 7

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    § 7.
  190. 65

    AI-assisted research summary: Article 65.

    Art. 65.
  191. 1

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

    § 1. 1) 2) 3) 4)
  192. 2

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  193. 66

    AI-assisted research summary: Art. 66.

    Art. 66.
  194. 1

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  195. 2

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  196. 3

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  197. 3a

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    § 3a.
  198. 3b

    AI-assisted research summary: § 3b.

    § 3b.
  199. 4

    AI-assisted research summary: § 4.

    § 4.
  200. 5

    AI-assisted research summary: § 5.

    § 5.

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