Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 4 | 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 4 of 12 · provisions 601–800

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

Showing 200 of 2,395

  1. 67

    AI-assisted research summary: This article introduces Chapter 7a on tax payment reliefs.

    Art. 67. Rozdział 7a Ulgi w spłacie zobowiązań podatkowych
  2. 67a

    AI-assisted research summary: Art. 67a.

    Art. 67a.
  3. 1

    AI-assisted research summary: The provided text shows only a section heading and numbered points, without a substantive rule in the excerpt.

    § 1. 1) 2) 3)
  4. 2

    AI-assisted research summary: Section 2.

    § 2.
  5. 67b

    AI-assisted research summary: Art. 67b.

    Art. 67b.
  6. 1

    AI-assisted research summary: § 1. 1) 2) 3) a) b) c) d) e) f) g) h) i) j) k) l) m)

    § 1. 1) 2) 3) a) b) c) d) e) f) g) h) i) j) k) l) m)
  7. 2

    AI-assisted research summary: § 2.

    § 2.
  8. 3

    AI-assisted research summary: § 3.

    § 3.
  9. 4

    AI-assisted research summary: § 4.

    § 4.
  10. 5

    AI-assisted research summary: § 5.

    § 5.
  11. 6

    AI-assisted research summary: § 6.

    § 6.
  12. 67c

    AI-assisted research summary: Art. 67c.

    Art. 67c.
  13. 1

    AI-assisted research summary: § 1.

    § 1.
  14. 2

    AI-assisted research summary: § 2.

    § 2.
  15. 67d

    AI-assisted research summary: Art. 67d.

    Art. 67d.
  16. 1

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

    § 1. 1) 2) 3) 4)
  17. 2

    AI-assisted research summary: § 2.

    § 2.
  18. 3

    AI-assisted research summary: § 3.

    § 3.
  19. 4

    AI-assisted research summary: § 4.

    § 4.
  20. 67e

    AI-assisted research summary: Chapter 8: limitation.

    Art. 67e. Rozdział 8 Przedawnienie
  21. 68

    AI-assisted research summary: Art. 68.

    Art. 68.
  22. 1

    AI-assisted research summary: § 1.

    § 1.
  23. 2

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

    § 2. 1) 2)
  24. 3

    AI-assisted research summary: § 3.

    § 3.
  25. 3a

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

    § 3a. 1) 2) 3) 4)
  26. 4

    AI-assisted research summary: § 4.

    § 4.
  27. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  28. 5

    AI-assisted research summary: § 5.

    § 5.
  29. 69

    AI-assisted research summary: Article 69 only identifies the provision and states no rule in the provided text.

    Art. 69.
  30. 1

    AI-assisted research summary: § 1.

    § 1.
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 3

    AI-assisted research summary: § 3.

    § 3.
  33. 4

    AI-assisted research summary: § 4.

    § 4.
  34. 70

    AI-assisted research summary: Article 70 is identified, but no substantive rule text is provided in the source.

    Art. 70.
  35. 1

    AI-assisted research summary: § 1.

    § 1.
  36. 2

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

    § 2. 1) 2)
  37. 3

    AI-assisted research summary: § 3.

    § 3.
  38. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  39. 4

    AI-assisted research summary: Section 4 only appears as a heading marker; no rule is stated in the provided text.

    § 4.
  40. 5

    AI-assisted research summary: § 5.

    § 5.
  41. 6

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

    § 6. 1) 2) 3) 4) 5) 6)
  42. 7

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

    § 7. 1) 2) 3) 4) 5) 6)
  43. 8

    AI-assisted research summary: § 8.

    § 8.
  44. 70a

    AI-assisted research summary: Art. 70a.

    Art. 70a.
  45. 1

    AI-assisted research summary: § 1.

    § 1.
  46. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  47. 2

    AI-assisted research summary: § 2.

    § 2.
  48. 3

    AI-assisted research summary: § 3.

    § 3.
  49. 70b

    AI-assisted research summary: Art. 70b.

    Art. 70b.
  50. 70c

    AI-assisted research summary: The excerpt shows only the article heading and an amendment note; no substantive rule is stated here.

    Art. 70c. Art. 70d27)W brzmieniu ustalonym przez art. 111 pkt 7 ustawy, o której mowa w odnośniku 5.. 1) 2)
  51. 70e

    AI-assisted research summary: Art. 70e.

    Art. 70e.
  52. 1

    AI-assisted research summary: § 1.

    § 1.
  53. 2

    AI-assisted research summary: § 2.

    § 2.
  54. 71

    AI-assisted research summary: Article 71 appears as a heading, with Chapter 9 titled “Overpayment.”

    Art. 71. 1) 2) Rozdział 9 Nadpłata
  55. 72

    AI-assisted research summary: Article 72.

    Art. 72.
  56. 1

    AI-assisted research summary: The text provided is only a fragment: “§ 1. 1) 2) 3) 4)”.

    § 1. 1) 2) 3) 4)
  57. 1a

    AI-assisted research summary: Section 1a.

    § 1a.
  58. 1b

    AI-assisted research summary: Section 1b.

    § 1b.
  59. 2

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

    § 2. 1) 2) a) b) c)
  60. 73

    AI-assisted research summary: Article 73 only identifies the provision and does not state any rule.

    Art. 73.
  61. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  62. 2

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

    § 2. 1) 1a) 2) 3) 4)
  63. 74

    AI-assisted research summary: Art. 74. 1) 2) 3)

    Art. 74. 1) 2) 3)
  64. 74a

    AI-assisted research summary: Article 74a.

    Art. 74a.
  65. 75

    AI-assisted research summary: Article 75 only; no operative rule is stated in the provided text.

    Art. 75.
  66. 1

    AI-assisted research summary: § 1.

    § 1.
  67. 2

    AI-assisted research summary: § 2.

    § 2.
  68. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  69. 3

    AI-assisted research summary: Section 3.

    § 3.
  70. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  71. 4

    AI-assisted research summary: § 4.

    § 4.
  72. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  73. 4b

    AI-assisted research summary: § 4b.

    § 4b.
  74. 5

    AI-assisted research summary: § 5.

    § 5.
  75. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  76. 6

    AI-assisted research summary: § 6.

    § 6.
  77. 7

    AI-assisted research summary: § 7.

    § 7.
  78. 76

    AI-assisted research summary: Art. 76.

    Art. 76.
  79. 1

    AI-assisted research summary: § 1.

    § 1.
  80. 2

    AI-assisted research summary: § 2.

    § 2.
  81. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  82. 3

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

    § 3. 1) 2)
  83. 4

    AI-assisted research summary: § 4.

    § 4.
  84. 76a

    AI-assisted research summary: Art. 76a.

    Art. 76a.
  85. 1

    AI-assisted research summary: § 1.

    § 1.
  86. 2

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

    § 2. 1) 2)
  87. 76b

    AI-assisted research summary: Art. 76b.

    Art. 76b.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 2

    AI-assisted research summary: § 2.

    § 2.
  90. 3

    AI-assisted research summary: § 3.

    § 3.
  91. 4

    AI-assisted research summary: This excerpt contains only the section reference and numbering, with no substantive rule text shown.

    § 4. 1) 2)
  92. 76c

    AI-assisted research summary: Article 76c.

    Art. 76c.
  93. 77

    AI-assisted research summary: Art. 77.

    Art. 77.
  94. 1

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

    § 1. 1) 2) 3) 4) 4a) 5) 5a) 6) a) b) 7)
  95. 2

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

    § 2. 1) 2) 3)
  96. 3

    AI-assisted research summary: § 3.

    § 3.
  97. 4

    AI-assisted research summary: § 4.

    § 4.
  98. 77a

    AI-assisted research summary: Art. 77a.

    Art. 77a.
  99. 77b

    AI-assisted research summary: Art. 77b.

    Art. 77b.
  100. 1

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

    § 1. 1) 2)
  101. 2

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

    § 2. 1) 2) 3)
  102. 3

    AI-assisted research summary: § 3.

    § 3.
  103. 4

    AI-assisted research summary: § 4.

    § 4.
  104. 5

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

    § 5. 1) 2) 3)
  105. 77c

    AI-assisted research summary: Art. 77c.

    Art. 77c.
  106. 1

    AI-assisted research summary: § 1.

    § 1.
  107. 2

    AI-assisted research summary: § 2.

    § 2.
  108. 78

    AI-assisted research summary: Art. 78.

    Art. 78.
  109. 1

    AI-assisted research summary: § 1.

    § 1.
  110. 2

    AI-assisted research summary: § 2.

    § 2.
  111. 3

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

    § 3. 1) 2) 3) a) b) c) 4) 4a) 5)
  112. 4

    AI-assisted research summary: § 4.

    § 4.
  113. 5

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

    § 5. 1) 2)
  114. 78a

    AI-assisted research summary: Article 78a has no substantive rule in the provided text.

    Art. 78a.
  115. 79

    AI-assisted research summary: Art. 79.

    Art. 79.
  116. 1

    AI-assisted research summary: § 1.

    § 1.
  117. 2

    AI-assisted research summary: § 2.

    § 2.
  118. 3

    AI-assisted research summary: This text says Article 3, § 429 is in the wording established by Article 111 point 8 of the law referred to in footnote 5.

    § 3. § 429)W brzmieniu ustalonym przez art. 111 pkt 8 ustawy, o której mowa w odnośniku 5.. 1) 2)
  119. 80

    AI-assisted research summary: Art. 80.

    Art. 80.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 3

    AI-assisted research summary: Section heading for Chapter 9a on signing declarations.

    § 3. Rozdział 9a Podpisywanie deklaracji
  123. 80a

    AI-assisted research summary: Art. 80a.

    Art. 80a.
  124. 1

    AI-assisted research summary: § 1.

    § 1.
  125. 2

    AI-assisted research summary: § 2.

    § 2.
  126. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  127. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  128. 2c

    AI-assisted research summary: § 2c.

    § 2c.
  129. 3

    AI-assisted research summary: § 3.

    § 3.
  130. 4

    AI-assisted research summary: § 4.

    § 4.
  131. 5

    AI-assisted research summary: § 5.

    § 5.
  132. 80b

    AI-assisted research summary: Article 80b is titled “Chapter 10: Correction of declarations.”

    Art. 80b. Rozdział 10 Korekta deklaracji
  133. 81

    AI-assisted research summary: Art. 81.

    Art. 81.
  134. 1

    AI-assisted research summary: § 1.

    § 1.
  135. 1a

    AI-assisted research summary: Section 1a.

    § 1a.
  136. 2

    AI-assisted research summary: § 2.

    § 2.
  137. 3

    AI-assisted research summary: Section 3 only identifies the provision and does not state any substantive rule.

    § 3.
  138. 81a

    AI-assisted research summary: Art. 81a.

    Art. 81a.
  139. 81b

    AI-assisted research summary: Art. 81b.

    Art. 81b.
  140. 1

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

    § 1. 1) 2) a) b)
  141. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  142. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  143. 1c

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

    § 1c. 1) 2)
  144. 1d

    AI-assisted research summary: § 1d.

    § 1d.
  145. 1e

    AI-assisted research summary: § 1e.

    § 1e.
  146. 1f

    AI-assisted research summary: § 1f.

    § 1f.
  147. 2

    AI-assisted research summary: § 2.

    § 2.
  148. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  149. 3

    AI-assisted research summary: § 3.

    § 3.
  150. 81c

    AI-assisted research summary: Article 81c is a chapter heading for tax information.

    Art. 81c. Rozdział 11 Informacje podatkowe
  151. 82

    AI-assisted research summary: Art. 82.

    Art. 82.
  152. 1

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

    § 1. 1) 2) 3)
  153. 1a

    AI-assisted research summary: This wording applies until the amendment referred to in footnote 31 enters into force.

    § 1a. § 1b30)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 31..
  154. 1b

    AI-assisted research summary: This wording applies until the amendment referenced in footnote 33 takes effect.

    § 1b. § 2d32)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 33..
  155. 2d

    AI-assisted research summary: § 2d.

    § 2d.
  156. 3

    AI-assisted research summary: § 3.

    § 3.
  157. 4

    AI-assisted research summary: § 4.

    § 4.
  158. 5

    AI-assisted research summary: § 5.

    § 5.
  159. 6

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

    § 6. 1) 2)
  160. 7

    AI-assisted research summary: § 7.

    § 7.
  161. 8

    AI-assisted research summary: § 8.

    § 8.
  162. 82a

    AI-assisted research summary: Article 82a is identified, but the provided text contains no substantive rule.

    Art. 82a.
  163. 1

    AI-assisted research summary: The provided text contains only section numbering and list markers, with no operative rule.

    § 1. 1) 2)
  164. 2

    AI-assisted research summary: § 2.

    § 2.
  165. 82b

    AI-assisted research summary: The source text only identifies this provision as “Art. 82b.”

    Art. 82b.
  166. 1

    AI-assisted research summary: § 1.

    § 1.
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 83

    AI-assisted research summary: Art. 83.

    Art. 83.
  169. 84

    AI-assisted research summary: Art. 84.

    Art. 84.
  170. 1

    AI-assisted research summary: § 1.

    § 1.
  171. 2

    AI-assisted research summary: § 2.

    § 2.
  172. 85

    AI-assisted research summary: Art. 85.

    Art. 85.
  173. 86

    AI-assisted research summary: Art. 86.

    Art. 86.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: This provision is a heading for Chapter 11a on information about tax schemes.

    § 2. Rozdział 11a Informacje o schematach podatkowych
  176. 86a

    AI-assisted research summary: Art. 86a.

    Art. 86a.
  177. 1

    AI-assisted research summary: § 1. 1) a) b) c) d) 2) 3) 4) a) b) 5) 6) a) b) c) d) e) f) g) h) i) j) k) 7) a) b) c) d) 8) 9) 10) a) b) c) 11) 12) a) b) 13) a) b) c) d) e) f) g) h) i) 14) 15) a) b) 16) 17) a) b) c) d) 18)

    § 1. 1) a) b) c) d) 2) 3) 4) a) b) 5) 6) a) b) c) d) e) f) g) h) i) j) k) 7) a) b) c) d) 8) 9) 10) a) b) c) 11) 12) a) b) 13) a) b) c) d) e) f) g) h) i) 14) 15) a) b) 16) 17) a) b) c) d) 18)
  178. 2

    AI-assisted research summary: § 2.

    § 2.
  179. 3

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

    § 3. 1) 2) 3) 4) 5)
  180. 4

    AI-assisted research summary: This provision notes that the text entered into force on 1 July 2020.

    § 4. § 536)W brzmieniu ustalonym przez art. 111 pkt 9 ustawy, o której mowa w odnośniku 5; wszedł w życie z dniem 1 lipca 2020 r.. 1) 2)
  181. 6

    AI-assisted research summary: § 6.

    § 6.
  182. 7

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

    § 7. 1) 2) 3) 4)
  183. 8

    AI-assisted research summary: § 8.

    § 8.
  184. 9

    AI-assisted research summary: § 9. 1) 2) 3) 4) 5) 6) § 1037)Dodany przez art. 5 pkt 1 lit. b ustawy, o której mowa w odnośniku 34.. 1) 2)

    § 9. 1) 2) 3) 4) 5) 6) § 1037)Dodany przez art. 5 pkt 1 lit. b ustawy, o której mowa w odnośniku 34.. 1) 2)
  185. 86b

    AI-assisted research summary: Article 86b is identified, but no substantive rule text is provided here.

    Art. 86b.
  186. 1

    AI-assisted research summary: § 1.

    § 1.
  187. 2

    AI-assisted research summary: This text says that § 2a38 was added by Article 5 point 2 of the act referenced in footnote 34.

    § 2. § 2a38)Dodany przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 34..
  188. 3

    AI-assisted research summary: § 3.

    § 3.
  189. 4

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

    § 4. 1) 2)
  190. 5

    AI-assisted research summary: § 5.

    § 5.
  191. 6

    AI-assisted research summary: Section 6.

    § 6.
  192. 7

    AI-assisted research summary: § 7. 1) 2) 3)

    § 7. 1) 2) 3)
  193. 8

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

    § 8. 1) 2) 3) 4)
  194. 86c

    AI-assisted research summary: Art. 86c.

    Art. 86c.
  195. 1

    AI-assisted research summary: § 1.

    § 1.
  196. 2

    AI-assisted research summary: § 2.

    § 2.
  197. 3

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

    § 3. 1) 2) 3) 4)
  198. 4

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

    § 4. 1) 2)
  199. 86d

    AI-assisted research summary: Art. 86d.

    Art. 86d.
  200. 1

    AI-assisted research summary: § 1.

    § 1.

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