Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 6 | 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 6 of 12 · provisions 1,001–1,200

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. 1

    AI-assisted research summary: § 1.

    § 1.
  2. 2

    AI-assisted research summary: § 2.

    § 2.
  3. 3

    AI-assisted research summary: § 3.

    § 3.
  4. 4

    AI-assisted research summary: § 4.

    § 4.
  5. 117a

    AI-assisted research summary: Art. 117a.

    Art. 117a.
  6. 1

    AI-assisted research summary: § 1.

    § 1.
  7. 2

    AI-assisted research summary: § 2.

    § 2.
  8. 117b

    AI-assisted research summary: Art. 117b.

    Art. 117b.
  9. 1

    AI-assisted research summary: § 1.

    § 1.
  10. 2

    AI-assisted research summary: This provision is a note that Article 117ba65 was added and entered into force on 1 January 2020.

    § 2. Art. 117ba65)Dodany przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 19; wszedł w życie z dniem 1 stycznia 2020 r.; w brzmieniu ustalonym przez art. 4 pkt 3 ustawy, o której mowa w odnośniku 2..
  11. 1

    AI-assisted research summary: § 1.

    § 1.
  12. 2

    AI-assisted research summary: Section marker only; no rule is stated in the provided text.

    § 2.
  13. 3

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

    § 3. 1) 2) 3) a) b) c) 4) 5)
  14. 4

    AI-assisted research summary: This provision only shows numbered points and does not state a substantive rule.

    § 4. 1) 2) 3) 4)
  15. 5

    AI-assisted research summary: § 5. Art. 117bb.

    § 5. Art. 117bb.
  16. 117c

    AI-assisted research summary: Art. 117c.

    Art. 117c.
  17. 117d

    AI-assisted research summary: Article 117d.

    Art. 117d.
  18. 1

    AI-assisted research summary: § 1.

    § 1.
  19. 2

    AI-assisted research summary: § 2.

    § 2.
  20. 3

    AI-assisted research summary: § 3.

    § 3.
  21. 4

    AI-assisted research summary: § 4.

    § 4.
  22. 118

    AI-assisted research summary: Art. 118.

    Art. 118.
  23. 1

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

    § 1. 1) 2)
  24. 2

    AI-assisted research summary: § 2.

    § 2.
  25. 119

    AI-assisted research summary: Art. 119.

    Art. 119.
  26. 1

    AI-assisted research summary: § 1.

    § 1.
  27. 2

    AI-assisted research summary: This provision labels Section IIIA as covering anti-tax-avoidance and identifies Chapter 1 as the anti-avoidance clause.

    § 2. Dział IIIA Przeciwdziałanie unikaniu opodatkowania Rozdział 1 Klauzula przeciwko unikaniu opodatkowania
  28. 119a

    AI-assisted research summary: Art. 119a.

    Art. 119a.
  29. 1

    AI-assisted research summary: § 1.

    § 1.
  30. 2

    AI-assisted research summary: § 2.

    § 2.
  31. 3

    AI-assisted research summary: § 3.

    § 3.
  32. 4

    AI-assisted research summary: § 4.

    § 4.
  33. 5

    AI-assisted research summary: § 5.

    § 5.
  34. 6

    AI-assisted research summary: § 6.

    § 6.
  35. 7

    AI-assisted research summary: § 7.

    § 7.
  36. 119b

    AI-assisted research summary: Article 119b.

    Art. 119b.
  37. 1

    AI-assisted research summary: This provision notes that item 667 was added by another act and took effect on 1 July 2020.

    § 1. 1) 2) 3) 4) 5) 667)Dodany przez art. 111 pkt 11 ustawy, o której mowa w odnośniku 5; wszedł w życie z dniem 1 lipca 2020 r.)
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 119c

    AI-assisted research summary: Provision heading only; no operative rule text is provided.

    Art. 119c.
  40. 1

    AI-assisted research summary: § 1.

    § 1.
  41. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7) 8)
  42. 119d

    AI-assisted research summary: Art. 119d.

    Art. 119d.
  43. 119e

    AI-assisted research summary: Art. 119e.

    Art. 119e.
  44. 119f

    AI-assisted research summary: Article 119f is identified, but the provided text contains no substantive rule.

    Art. 119f.
  45. 1

    AI-assisted research summary: § 1.

    § 1.
  46. 2

    AI-assisted research summary: This provision is a chapter heading for tax proceedings in cases of tax avoidance.

    § 2. Rozdział 2 Postępowanie podatkowe w przypadku unikania opodatkowania
  47. 119g

    AI-assisted research summary: Art. 119g.

    Art. 119g.
  48. 1

    AI-assisted research summary: This provision only contains a heading and numbered placeholders, with no substantive rule stated.

    § 1. 1) 2) 3) 4) 5)
  49. 2

    AI-assisted research summary: § 2.

    § 2.
  50. 3

    AI-assisted research summary: § 3.

    § 3.
  51. 4

    AI-assisted research summary: § 4.

    § 4.
  52. 5

    AI-assisted research summary: § 5.

    § 5.
  53. 6

    AI-assisted research summary: § 6.

    § 6.
  54. 7

    AI-assisted research summary: Section 7.

    § 7.
  55. 8

    AI-assisted research summary: This provision only references Article 119ga.

    § 8. Art. 119ga.
  56. 1

    AI-assisted research summary: § 1.

    § 1.
  57. 2

    AI-assisted research summary: § 2.

    § 2.
  58. 3

    AI-assisted research summary: § 3.

    § 3.
  59. 4

    AI-assisted research summary: Section 4 refers to Art. 119gb.

    § 4. Art. 119gb.
  60. 1

    AI-assisted research summary: § 1.

    § 1.
  61. 2

    AI-assisted research summary: § 2.

    § 2.
  62. 3

    AI-assisted research summary: This provision references Articles 119gc and 119gd.

    § 3. Art. 119gc. Art. 119gd.
  63. 1

    AI-assisted research summary: § 1.

    § 1.
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 119h

    AI-assisted research summary: Art. 119h.

    Art. 119h.
  66. 1

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

    § 1.
  67. 2

    AI-assisted research summary: § 2.

    § 2.
  68. 3

    AI-assisted research summary: § 3.

    § 3.
  69. 4

    AI-assisted research summary: Section 4 only identifies the provision and states no substantive rule.

    § 4.
  70. 119i

    AI-assisted research summary: Art. 119i.

    Art. 119i.
  71. 1

    AI-assisted research summary: § 1.

    § 1.
  72. 2

    AI-assisted research summary: § 2.

    § 2.
  73. 3

    AI-assisted research summary: § 3.

    § 3.
  74. 4

    AI-assisted research summary: § 4.

    § 4.
  75. 5

    AI-assisted research summary: § 5.

    § 5.
  76. 6

    AI-assisted research summary: § 6.

    § 6.
  77. 7

    AI-assisted research summary: § 7.

    § 7.
  78. 8

    AI-assisted research summary: § 8.

    § 8.
  79. 9

    AI-assisted research summary: § 9.

    § 9.
  80. 10

    AI-assisted research summary: § 10.

    § 10.
  81. 119j

    AI-assisted research summary: Article 119j.

    Art. 119j.
  82. 1

    AI-assisted research summary: § 1.

    § 1.
  83. 2

    AI-assisted research summary: § 2.

    § 2.
  84. 3

    AI-assisted research summary: § 3 contains no substantive rule text.

    § 3.
  85. 4

    AI-assisted research summary: § 4.

    § 4.
  86. 5

    AI-assisted research summary: § 5.

    § 5.
  87. 119k

    AI-assisted research summary: Art. 119k.

    Art. 119k.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 3

    AI-assisted research summary: § 3.

    § 3.
  92. 4

    AI-assisted research summary: § 4.

    § 4.
  93. 119l

    AI-assisted research summary: This provision is a heading for Chapter 3, titled “Council for Counteracting Tax Avoidance.”

    Art. 119l. Rozdział 3 Rada do Spraw Przeciwdziałania Unikaniu Opodatkowania
  94. 119m

    AI-assisted research summary: Art. 119m.

    Art. 119m.
  95. 1

    AI-assisted research summary: § 1.

    § 1.
  96. 2

    AI-assisted research summary: § 2.

    § 2.
  97. 3

    AI-assisted research summary: § 3.

    § 3.
  98. 4

    AI-assisted research summary: § 4.

    § 4.
  99. 119n

    AI-assisted research summary: Art. 119n.

    Art. 119n.
  100. 119o

    AI-assisted research summary: Art. 119o.

    Art. 119o.
  101. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7)
  102. 2

    AI-assisted research summary: The provided excerpt contains only Article 2 and a numbered list (1) to 6) with no substantive rule text shown.

    § 2. 1) 2) 3) 4) 5) 6)
  103. 3

    AI-assisted research summary: § 3.

    § 3.
  104. 4

    AI-assisted research summary: § 4.

    § 4.
  105. 5

    AI-assisted research summary: Section 5.

    § 5.
  106. 119p

    AI-assisted research summary: Art. 119p.

    Art. 119p.
  107. 1

    AI-assisted research summary: § 1.

    § 1.
  108. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  109. 2

    AI-assisted research summary: Section 2.

    § 2.
  110. 119q

    AI-assisted research summary: Art. 119q.

    Art. 119q.
  111. 1

    AI-assisted research summary: § 1.

    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 119r

    AI-assisted research summary: Art. 119r.

    Art. 119r.
  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. 119s

    AI-assisted research summary: Art. 119s.

    Art. 119s.
  118. 1

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

    § 1. 1) 2) 3) 4)
  119. 2

    AI-assisted research summary: § 2.

    § 2.
  120. 3

    AI-assisted research summary: § 3.

    § 3.
  121. 4

    AI-assisted research summary: § 4.

    § 4.
  122. 5

    AI-assisted research summary: § 5.

    § 5.
  123. 6

    AI-assisted research summary: § 6.

    § 6.
  124. 7

    AI-assisted research summary: § 7.

    § 7.
  125. 119t

    AI-assisted research summary: Article 119t is identified, but no rule text is provided here.

    Art. 119t.
  126. 119u

    AI-assisted research summary: Art. 119u.

    Art. 119u.
  127. 119v

    AI-assisted research summary: Article 119v only identifies the provision and states no rule in the source text provided.

    Art. 119v.
  128. 1

    AI-assisted research summary: § 1.

    § 1.
  129. 2

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

    § 2. 1) 2)
  130. 3

    AI-assisted research summary: § 3.

    § 3.
  131. 4

    AI-assisted research summary: This text only shows the heading for Article 4 and Chapter 4, titled “Opinie zabezpieczające” (protective opinions).

    § 4. 1) a) b) 2) Rozdział 4 Opinie zabezpieczające
  132. 119w

    AI-assisted research summary: Art. 119w.

    Art. 119w.
  133. 1

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

    § 1.
  134. 2

    AI-assisted research summary: § 2.

    § 2.
  135. 3

    AI-assisted research summary: § 3.

    § 3.
  136. 119x

    AI-assisted research summary: Art. 119x.

    Art. 119x.
  137. 1

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

    § 1. 1) 2) 3) 3a) 4) 5) 6) 6a) 6b) 7)
  138. 2

    AI-assisted research summary: § 2.

    § 2.
  139. 3

    AI-assisted research summary: § 3.

    § 3.
  140. 4

    AI-assisted research summary: This note says § 568 was added by Article 111 point 12 of the act referenced in footnote 5.

    § 4. § 568)Dodany przez art. 111 pkt 12 ustawy, o której mowa w odnośniku 5..
  141. 119y

    AI-assisted research summary: Art. 119y.

    Art. 119y.
  142. 1

    AI-assisted research summary: § 1.

    § 1.
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 3

    AI-assisted research summary: § 3.

    § 3.
  145. 119z

    AI-assisted research summary: This text only lists article headings and numbered points, without any substantive rule.

    Art. 119z. Art. 119za. 1) 2) 3) Art. 119zb.
  146. 1

    AI-assisted research summary: § 1.

    § 1.
  147. 2

    AI-assisted research summary: § 2.

    § 2.
  148. 3

    AI-assisted research summary: § 3. Art. 119zc.

    § 3. Art. 119zc.
  149. 1

    AI-assisted research summary: § 1.

    § 1.
  150. 2

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

    § 2. 1) 2)
  151. 3

    AI-assisted research summary: § 3.

    § 3.
  152. 4

    AI-assisted research summary: § 4. Art. 119zd.

    § 4. Art. 119zd.
  153. 1

    AI-assisted research summary: § 1.

    § 1.
  154. 2

    AI-assisted research summary: § 2. Art. 119zda.

    § 2. Art. 119zda.
  155. 1

    AI-assisted research summary: § 1.

    § 1.
  156. 2

    AI-assisted research summary: This text only contains article headings and an amendment note; it does not state a substantive rule.

    § 2. Art. 119ze. 1) 2) Art. 119zea. Art. 119zf69)Ze zmianą wprowadzoną przez art. 111 pkt 13 ustawy, o której mowa w odnośniku 5.. Rozdział 5 Cofnięcie skutków unikania opodatkowania Art. 119zfa.
  157. 1

    AI-assisted research summary: § 1.

    § 1.
  158. 2

    AI-assisted research summary: § 2.

    § 2.
  159. 3

    AI-assisted research summary: Section 3.

    § 3.
  160. 4

    AI-assisted research summary: § 4.

    § 4.
  161. 5

    AI-assisted research summary: This provision contains references to Articles 119zfb and 119zfc.

    § 5. Art. 119zfb. 1) 2) Art. 119zfc.
  162. 1

    AI-assisted research summary: § 1.

    § 1.
  163. 2

    AI-assisted research summary: Section 2 refers to Article 119zfd.

    § 2. Art. 119zfd.
  164. 1

    AI-assisted research summary: The provision only contains numbered and lettered placeholders, without a stated rule.

    § 1. 1) a) b) c) 2) a) b) c) 3) 4) a) b) c)
  165. 2

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

    § 2. 1) 2)
  166. 3

    AI-assisted research summary: § 3.

    § 3.
  167. 4

    AI-assisted research summary: Section 4 only.

    § 4.
  168. 5

    AI-assisted research summary: § 5. Art. 119zfe.

    § 5. Art. 119zfe.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: This provision only lists numbered points and refers to Article 119zff.

    § 2. 1) 2) 3) Art. 119zff.
  171. 1

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

    § 1. 1) 2)
  172. 2

    AI-assisted research summary: § 2.

    § 2.
  173. 3

    AI-assisted research summary: § 3.

    § 3.
  174. 4

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

    § 4. 1) 2)
  175. 5

    AI-assisted research summary: § 5.

    § 5.
  176. 6

    AI-assisted research summary: § 6.

    § 6.
  177. 7

    AI-assisted research summary: § 7.

    § 7.
  178. 8

    AI-assisted research summary: This provision only lists references to Articles 119zfg and 119zfh.

    § 8. 1) 2) Art. 119zfg. Art. 119zfh.
  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: This text only identifies “§ 4. Art. 119zfi.” and does not state a rule.

    § 4. Art. 119zfi.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2. Art. 119zfj.

    § 2. Art. 119zfj.
  185. 1

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

    § 1. 1) 2) a) b) c) 3)
  186. 2

    AI-assisted research summary: § 2.

    § 2.
  187. 3

    AI-assisted research summary: This provision only identifies Article 119zfk in § 3.

    § 3. Art. 119zfk.
  188. 1

    AI-assisted research summary: § 1.

    § 1.
  189. 2

    AI-assisted research summary: Section 2.

    § 2.
  190. 3

    AI-assisted research summary: Section 3.

    § 3.
  191. 4

    AI-assisted research summary: § 4.

    § 4.
  192. 5

    AI-assisted research summary: § 5. Art. 119zfl.

    § 5. Art. 119zfl.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2. Art. 119zfm.

    § 2. Art. 119zfm.
  195. 1

    AI-assisted research summary: The text only contains “§ 1. 1) 2)”, so no specific rule can be extracted.

    § 1. 1) 2)
  196. 2

    AI-assisted research summary: This fragment lists article and chapter headings and numbered placeholders, but does not state a substantive rule.

    § 2. Art. 119zfn70)W brzmieniu ustalonym przez art. 111 pkt 14 ustawy, o której mowa w odnośniku 5.. Dział IIIB Przeciwdziałanie wykorzystywaniu sektora finansowego do wyłudzeń skarbowych Rozdział 1 Przepisy ogólne Art. 119zg. 1) a) b) c) 2) 3) 3a) 4) a) b) c) d) 5) a) b) c) d) 6) 7) 8) 9) a) b) c) Art. 119zh. 1) 2) 3) 4) 5) 6) 7) 8) 9) Art. 119zha.
  197. 1

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

    § 1. 1) 2) 3)
  198. 2

    AI-assisted research summary: § 2.

    § 2.
  199. 3

    AI-assisted research summary: This section notes that Article 119zhb7 was added by a 16 April 2020 act that entered into force on 18 April 2020.

    § 3. Art. 119zhb71)Dodany przez art. 25 pkt 1 ustawy z dnia 16 kwietnia 2020 r. o szczególnych instrumentach wsparcia w związku z rozprzestrzenianiem się wirusa SARS-CoV-2 (Dz. U. poz. 695), która weszła w życie z dniem 18 kwietnia 2020 r..
  200. 1

    AI-assisted research summary: § 1.

    § 1.

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