Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 5 | 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 5 of 12 · provisions 801–1,000

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. 2

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

    § 2. 1) 2)
  2. 3

    AI-assisted research summary: Section 3.

    § 3.
  3. 4

    AI-assisted research summary: § 4.

    § 4.
  4. 5

    AI-assisted research summary: § 5.

    § 5.
  5. 6

    AI-assisted research summary: § 6.

    § 6.
  6. 7

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

    § 7. 1) 2) 3) 4)
  7. 86e

    AI-assisted research summary: Art. 86e.

    Art. 86e.
  8. 1

    AI-assisted research summary: § 1.

    § 1.
  9. 2

    AI-assisted research summary: This provision states that § 341 is in the version established by Article 111 point 10 of the act referred to in footnote 5.

    § 2. § 341)W brzmieniu ustalonym przez art. 111 pkt 10 ustawy, o której mowa w odnośniku 5..
  10. 86f

    AI-assisted research summary: Art. 86f.

    Art. 86f.
  11. 1

    AI-assisted research summary: This excerpt contains section numbering and editorial notes, but no operative rule.

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 1142)W brzmieniu ustalonym przez art. 5 pkt 4 lit. a ustawy, o której mowa w odnośniku 34.) 1242)W brzmieniu ustalonym przez art. 5 pkt 4 lit. a ustawy, o której mowa w odnośniku 34.) 1342)W brzmieniu ustalonym przez art. 5 pkt 4 lit. a ustawy, o której mowa w odnośniku 34.) 1443)Dodany przez art. 5 pkt 4 lit. b ustawy, o której mowa w odnośniku 34.)
  12. 2

    AI-assisted research summary: § 2.

    § 2.
  13. 3

    AI-assisted research summary: § 3.

    § 3.
  14. 4

    AI-assisted research summary: § 4.

    § 4.
  15. 86g

    AI-assisted research summary: Art. 86g.

    Art. 86g.
  16. 1

    AI-assisted research summary: This text is a reference note about § 1 and later subsections, indicating wording changes and added subsections.

    § 1. § 244)W brzmieniu ustalonym przez art. 5 pkt 5 lit. a ustawy, o której mowa w odnośniku 34.. § 2a45)Dodany przez art. 5 pkt 5 lit. b ustawy, o której mowa w odnośniku 34.. § 2b45)Dodany przez art. 5 pkt 5 lit. b ustawy, o której mowa w odnośniku 34.. § 2c45)Dodany przez art. 5 pkt 5 lit. b ustawy, o której mowa w odnośniku 34..
  17. 3

    AI-assisted research summary: § 3.

    § 3.
  18. 4

    AI-assisted research summary: § 4.

    § 4.
  19. 5

    AI-assisted research summary: § 5.

    § 5.
  20. 86h

    AI-assisted research summary: This provision note says § 147 is in the wording set by another act, and § 1a was added by that act.

    Art. 86h. § 147)W brzmieniu ustalonym przez art. 5 pkt 6 lit. a ustawy, o której mowa w odnośniku 34.. § 1a48)Dodany przez art. 5 pkt 6 lit. b ustawy, o której mowa w odnośniku 34..
  21. 2

    AI-assisted research summary: § 2.

    § 2.
  22. 86i

    AI-assisted research summary: Art. 86i.

    Art. 86i.
  23. 1

    AI-assisted research summary: § 1.

    § 1.
  24. 2

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

    § 2. 1) 2)
  25. 3

    AI-assisted research summary: § 3.

    § 3.
  26. 4

    AI-assisted research summary: § 4.

    § 4.
  27. 5

    AI-assisted research summary: § 5.

    § 5.
  28. 6

    AI-assisted research summary: This section notes that Article 86ia49 was added by Article 5 point 7 of the Act referred to in footnote 34.

    § 6. Art. 86ia49)Dodany przez art. 5 pkt 7 ustawy, o której mowa w odnośniku 34..
  29. 86j

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

    Art. 86j.
  30. 1

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

    § 1. 1) 2)
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 3

    AI-assisted research summary: This text is a reference note to § 450, stating that it is in the wording established by Article 5 point 8 letter a of the act mentioned in footnote 34.

    § 3. § 450)W brzmieniu ustalonym przez art. 5 pkt 8 lit. a ustawy, o której mowa w odnośniku 34.. 1) 2) 3)
  33. 5

    AI-assisted research summary: Section 5.

    § 5.
  34. 6

    AI-assisted research summary: § 6.

    § 6.
  35. 7

    AI-assisted research summary: § 7.

    § 7.
  36. 86k

    AI-assisted research summary: The provided text only identifies Article 86k and does not state any rule.

    Art. 86k.
  37. 1

    AI-assisted research summary: § 1.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 3

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

    § 3.
  40. 86l

    AI-assisted research summary: Art. 86l.

    Art. 86l.
  41. 1

    AI-assisted research summary: Section 1.

    § 1.
  42. 2

    AI-assisted research summary: § 2 contains only numbered placeholders and does not state any rule in the provided text.

    § 2. 1) 2) 3) 4) 5) 6) 7)
  43. 3

    AI-assisted research summary: § 3.

    § 3.
  44. 4

    AI-assisted research summary: § 4.

    § 4.
  45. 86m

    AI-assisted research summary: Art. 86m.

    Art. 86m.
  46. 1

    AI-assisted research summary: § 1.

    § 1.
  47. 2

    AI-assisted research summary: § 2.

    § 2.
  48. 3

    AI-assisted research summary: This provision only notes that § 3 was added by another act.

    § 3. § 452)Dodany przez art. 5 pkt 9 ustawy, o której mowa w odnośniku 34..
  49. 86n

    AI-assisted research summary: Art. 86n.

    Art. 86n.
  50. 1

    AI-assisted research summary: § 1.

    § 1.
  51. 2

    AI-assisted research summary: § 2.

    § 2.
  52. 3

    AI-assisted research summary: This text is mainly a structural note showing added and amended provisions and the start of Chapter 12 on accounts.

    § 3. § 453)Dodany przez art. 5 pkt 10 ustawy, o której mowa w odnośniku 34.. Art. 86na54)Dodany przez art. 5 pkt 11 ustawy, o której mowa w odnośniku 34.. Art. 86o55)W brzmieniu ustalonym przez art. 5 pkt 12 ustawy, o której mowa w odnośniku 34.. Rozdział 12 Rachunki
  53. 87

    AI-assisted research summary: Art. 87.

    Art. 87.
  54. 1

    AI-assisted research summary: § 1.

    § 1.
  55. 2

    AI-assisted research summary: § 2.

    § 2.
  56. 3

    AI-assisted research summary: § 3.

    § 3.
  57. 4

    AI-assisted research summary: § 4.

    § 4.
  58. 5

    AI-assisted research summary: § 5.

    § 5.
  59. 88

    AI-assisted research summary: Art. 88.

    Art. 88.
  60. 1

    AI-assisted research summary: The text only labels this as § 1.

    § 1.
  61. 2

    AI-assisted research summary: § 2.

    § 2.
  62. 89

    AI-assisted research summary: Art. 89.

    Art. 89.
  63. 90

    AI-assisted research summary: Chapter heading for Article 90: joint liability.

    Art. 90. Rozdział 13 Odpowiedzialność solidarna
  64. 91

    AI-assisted research summary: Article 91 only; no substantive rule is stated in the provided text.

    Art. 91.
  65. 92

    AI-assisted research summary: Article 92.

    Art. 92.
  66. 1

    AI-assisted research summary: § 1.

    § 1.
  67. 2

    AI-assisted research summary: § 2.

    § 2.
  68. 3

    AI-assisted research summary: § 3.

    § 3.
  69. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  70. 4

    AI-assisted research summary: This provision is a chapter heading about the rights and duties of legal successors and transformed entities.

    § 4. Rozdział 14 Prawa i obowiązki następców prawnych oraz podmiotów przekształconych
  71. 93

    AI-assisted research summary: Article 93.

    Art. 93.
  72. 1

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

    § 1. 1) 2) 3)
  73. 2

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

    § 2. 1) 2)
  74. 3

    AI-assisted research summary: § 3.

    § 3.
  75. 93a

    AI-assisted research summary: This excerpt only identifies Article 93a.

    Art. 93a.
  76. 1

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

    § 1. 1) 2)
  77. 2

    AI-assisted research summary: The text shows a numbered structure, but no substantive rule is stated in the provided excerpt.

    § 2. 1) a) b) 2) 3)
  78. 3

    AI-assisted research summary: § 3.

    § 3.
  79. 4

    AI-assisted research summary: § 4.

    § 4.
  80. 5

    AI-assisted research summary: § 5.

    § 5.
  81. 93b

    AI-assisted research summary: Art. 93b.

    Art. 93b.
  82. 93c

    AI-assisted research summary: Art. 93c.

    Art. 93c.
  83. 1

    AI-assisted research summary: § 1.

    § 1.
  84. 2

    AI-assisted research summary: § 2.

    § 2.
  85. 93d

    AI-assisted research summary: Art. 93d.

    Art. 93d.
  86. 93e

    AI-assisted research summary: Article 93e.

    Art. 93e.
  87. 94

    AI-assisted research summary: Art. 94.

    Art. 94.
  88. 95

    AI-assisted research summary: Art. 95.

    Art. 95.
  89. 1

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

    § 1. 1) 2)
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 96

    AI-assisted research summary: Art. 96. 1) 2)

    Art. 96. 1) 2)
  92. 97

    AI-assisted research summary: Article 97.

    Art. 97.
  93. 1

    AI-assisted research summary: § 1.

    § 1.
  94. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  95. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  96. 2

    AI-assisted research summary: § 2. 2a.

    § 2. 2a.
  97. 3

    AI-assisted research summary: § 3.

    § 3.
  98. 4

    AI-assisted research summary: § 4.

    § 4.
  99. 97a

    AI-assisted research summary: Article 97a heading only; no rule text is provided.

    Art. 97a.
  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. 4

    AI-assisted research summary: § 4.

    § 4.
  104. 98

    AI-assisted research summary: Art. 98.

    Art. 98.
  105. 1

    AI-assisted research summary: § 1.

    § 1.
  106. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7)
  107. 3

    AI-assisted research summary: § 3.

    § 3.
  108. 99

    AI-assisted research summary: Art. 99.

    Art. 99.
  109. 100

    AI-assisted research summary: Article 100 is identified, but no substantive rule text is provided here.

    Art. 100.
  110. 1

    AI-assisted research summary: § 1.

    § 1.
  111. 2

    AI-assisted research summary: Section 2.

    § 2.
  112. 3

    AI-assisted research summary: § 3.

    § 3.
  113. 101

    AI-assisted research summary: Art. 101.

    Art. 101.
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 3

    AI-assisted research summary: § 3.

    § 3.
  117. 102

    AI-assisted research summary: Art. 102.

    Art. 102.
  118. 1

    AI-assisted research summary: § 1.

    § 1.
  119. 2

    AI-assisted research summary: § 2.

    § 2.
  120. 3

    AI-assisted research summary: § 3.

    § 3.
  121. 103

    AI-assisted research summary: Art. 103.

    Art. 103.
  122. 1

    AI-assisted research summary: The text only shows a numbered list marker for items 1) to 6) and does not state a substantive rule in the provided excerpt.

    § 1. 1) 2) 3) 4) 5) 6)
  123. 2

    AI-assisted research summary: § 2.

    § 2.
  124. 104

    AI-assisted research summary: Article 104 is identified, but no rule text is provided in this source excerpt.

    Art. 104.
  125. 105

    AI-assisted research summary: Art. 105.

    Art. 105.
  126. 1

    AI-assisted research summary: § 1.

    § 1.
  127. 2

    AI-assisted research summary: § 2.

    § 2.
  128. 3

    AI-assisted research summary: § 3.

    § 3.
  129. 4

    AI-assisted research summary: § 4.

    § 4.
  130. 106

    AI-assisted research summary: Art. 106.

    Art. 106.
  131. 1

    AI-assisted research summary: Section 1.

    § 1.
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 3

    AI-assisted research summary: This provision is a heading for Chapter 15 on the tax liability of third parties.

    § 3. Rozdział 15 Odpowiedzialność podatkowa osób trzecich
  134. 107

    AI-assisted research summary: Article 107 is identified, but no rule text is provided here.

    Art. 107.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  137. 2

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

    § 2. 1) 2) 3) 4)
  138. 3

    AI-assisted research summary: Section 3.

    § 3.
  139. 108

    AI-assisted research summary: Art. 108.

    Art. 108.
  140. 1

    AI-assisted research summary: § 1.

    § 1.
  141. 2

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

    § 2. 1) 2) a) b) c) d) e) 3) 4)
  142. 3

    AI-assisted research summary: § 3.

    § 3.
  143. 3a

    AI-assisted research summary: The current wording applies until the referenced change takes effect; the amended wording is stated to enter into force on 20 February 2021.

    § 3a. § 458)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 59.. § 459)W brzmieniu ustalonym przez art. 2 ustawy z dnia 4 lipca 2019 r. o zmianie ustawy o postępowaniu egzekucyjnym w administracji oraz niektórych innych ustaw (Dz. U. poz. 1553), która wejdzie w życie z dniem 20 lutego 2021 r..
  144. 109

    AI-assisted research summary: Art. 109.

    Art. 109.
  145. 1

    AI-assisted research summary: § 1.

    § 1.
  146. 2

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

    § 2. 1) 2) 3)
  147. 110

    AI-assisted research summary: Art. 110.

    Art. 110.
  148. 1

    AI-assisted research summary: § 1.

    § 1.
  149. 2

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

    § 2. 1) 2)
  150. 3

    AI-assisted research summary: § 3.

    § 3.
  151. 111

    AI-assisted research summary: Art. 111.

    Art. 111.
  152. 1

    AI-assisted research summary: § 1.

    § 1.
  153. 2

    AI-assisted research summary: § 2.

    § 2.
  154. 3

    AI-assisted research summary: § 3.

    § 3.
  155. 4

    AI-assisted research summary: § 4.

    § 4.
  156. 5

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

    § 5. 1) 2)
  157. 112

    AI-assisted research summary: Art. 112.

    Art. 112.
  158. 1

    AI-assisted research summary: § 1.

    § 1.
  159. 2

    AI-assisted research summary: § 2.

    § 2.
  160. 3

    AI-assisted research summary: § 3.

    § 3.
  161. 4

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

    § 4. 1) 2)
  162. 5

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

    § 5.
  163. 6

    AI-assisted research summary: § 6.

    § 6.
  164. 7

    AI-assisted research summary: § 7.

    § 7.
  165. 112a

    AI-assisted research summary: Art. 112a.

    Art. 112a.
  166. 112b

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

    Art. 112b.
  167. 112c

    AI-assisted research summary: Art. 112c.

    Art. 112c.
  168. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  169. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  170. 1

    AI-assisted research summary: § 1.

    § 1.
  171. 2

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

    § 2. 1) 2)
  172. 3

    AI-assisted research summary: § 3.

    § 3.
  173. 4

    AI-assisted research summary: § 4.

    § 4.
  174. 114a

    AI-assisted research summary: Art. 114a.

    Art. 114a.
  175. 1

    AI-assisted research summary: § 1.

    § 1.
  176. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  177. 2

    AI-assisted research summary: § 2.

    § 2.
  178. 115

    AI-assisted research summary: Article 115 is identified, but the provided text contains no substantive rule.

    Art. 115.
  179. 1

    AI-assisted research summary: § 1.

    § 1.
  180. 2

    AI-assisted research summary: § 2.

    § 2.
  181. 3

    AI-assisted research summary: § 3.

    § 3.
  182. 4

    AI-assisted research summary: § 4.

    § 4.
  183. 5

    AI-assisted research summary: § 5.

    § 5.
  184. 116

    AI-assisted research summary: Art. 116.

    Art. 116.
  185. 1

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

    § 1. 1) a) b) 2)
  186. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  187. 2

    AI-assisted research summary: § 2.

    § 2.
  188. 2a

    AI-assisted research summary: This text says the provision applies in its current wording until the change referred to in footnote 63 takes effect, and that the wording was set by Article 10 point 2 of the act mentioned in footnote 61.

    § 2a. § 362)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 63.. § 363)W brzmieniu ustalonym przez art. 10 pkt 2 ustawy, o której mowa w odnośniku 61..
  189. 4

    AI-assisted research summary: This note says that § 564 was added by Article 10 point 3 of the act referred to in footnote 61.

    § 4. § 564)Dodany przez art. 10 pkt 3 ustawy, o której mowa w odnośniku 61..
  190. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  191. 1

    AI-assisted research summary: § 1.

    § 1.
  192. 2

    AI-assisted research summary: Section 2.

    § 2.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

    AI-assisted research summary: § 4.

    § 4.
  195. 5

    AI-assisted research summary: § 5.

    § 5.
  196. 116b

    AI-assisted research summary: Art. 116b.

    Art. 116b.
  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. 117

    AI-assisted research summary: Art. 117.

    Art. 117.

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