Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 7 lipca 2020 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 7 | 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 7 of 12 · provisions 1,201–1,400

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. 2

    AI-assisted research summary: § 2.

    § 2.
  2. 3

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

    § 3. Art. 119zi.
  3. 1

    AI-assisted research summary: § 1.

    § 1.
  4. 2

    AI-assisted research summary: § 2.

    § 2.
  5. 3

    AI-assisted research summary: § 3.

    § 3.
  6. 4

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

    § 4. 1) 2) 3)
  7. 5

    AI-assisted research summary: § 5.

    § 5.
  8. 6

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

    § 6. 1) 2) 3)
  9. 7

    AI-assisted research summary: § 7.

    § 7.
  10. 8

    AI-assisted research summary: This provision is just a structural reference: it lists numbered items and cites Article 119zj.

    § 8. 1) 2) 3) 4) Art. 119zj.
  11. 1

    AI-assisted research summary: § 1.

    § 1.
  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. 5

    AI-assisted research summary: § 5.

    § 5.
  16. 6

    AI-assisted research summary: § 6. Art. 119zk.

    § 6. Art. 119zk.
  17. 1

    AI-assisted research summary: § 1.

    § 1.
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 3

    AI-assisted research summary: § 3.

    § 3.
  20. 4

    AI-assisted research summary: Section 4 refers to Article 119zl.

    § 4. Art. 119zl.
  21. 1

    AI-assisted research summary: § 1.

    § 1.
  22. 2

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

    § 2. Art. 119zm.
  23. 1

    AI-assisted research summary: The text contains only numbered placeholders and no substantive rule.

    § 1. 1) 2) 3) 4) 5) 6) 7)
  24. 2

    AI-assisted research summary: This provision is a heading and amendment note for Article 2 / Chapter 2 on risk analysis; it does not state a substantive rule.

    § 2. Art. 119zma72)Dodany przez art. 3 pkt 4 ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.. Rozdział 2 Analiza ryzyka Art. 119zn.
  25. 1

    AI-assisted research summary: § 1.

    § 1.
  26. 2

    AI-assisted research summary: § 2.

    § 2.
  27. 3

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

    § 3. 1) 2) 3) 4) 5)
  28. 4

    AI-assisted research summary: Section 4.

    § 4.
  29. 5

    AI-assisted research summary: Section 5 cites Article 119zo.

    § 5. Art. 119zo.
  30. 1

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

    § 1. 1) 2) a) b)
  31. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  32. 2

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

    § 2. 1) 2) 3)
  33. 3

    AI-assisted research summary: § 3.

    § 3.
  34. 4

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

    § 4. 1) 2)
  35. 5

    AI-assisted research summary: § 5.

    § 5.
  36. 6

    AI-assisted research summary: § 6.

    § 6.
  37. 7

    AI-assisted research summary: § 7.

    § 7.
  38. 8

    AI-assisted research summary: § 8.

    § 8.
  39. 9

    AI-assisted research summary: § 9.

    § 9.
  40. 10

    AI-assisted research summary: Section 10 only identifies the provision heading; it does not state any rule.

    § 10.
  41. 11

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

    § 11. Art. 119zp.
  42. 1

    AI-assisted research summary: This provision shows only numbering and no substantive rule text.

    § 1. 1) a) b) 2) 3)
  43. 2

    AI-assisted research summary: This provision only contains numbering markers and no substantive rule.

    § 2. 1) a) b) c) 2)
  44. 3

    AI-assisted research summary: This text is a citation fragment for Art. 119zq and notes that an amendment entered into force on 13 September 2019, followed by Art. 119zr.

    § 3. Art. 119zq. 1) 2) 374)Ze zmianą wprowadzoną przez art. 3 pkt 5 lit. b ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 13 września 2019 r.) Art. 119zr.
  45. 1

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

    § 1. 1) 2) 3) 4) a) b) c) d) e) 5) a) b) c) d) e)
  46. 2

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

    § 2. 1) 2) 3) a) b) c) d) 4) a) b) c) d) 5)
  47. 3

    AI-assisted research summary: This provision only shows a numbered structure without any substantive rule.

    § 3. 1) a) b) 2) 3) 4) 5) 6) 7) 8) 9)
  48. 4

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

    § 4. 1) 2) 3)
  49. 5

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

    § 5. Art. 119zs.
  50. 1

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

    § 1. 1) 2) 3) 4) a) b)
  51. 2

    AI-assisted research summary: This provision only shows article cross-references and does not state a substantive rule.

    § 2. 1) 2) Art. 119zt. 1) 2) 375)Ze zmianą wprowadzoną przez art. 3 pkt 6 lit. a ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.) 4) 576)W brzmieniu ustalonym przez art. 3 pkt 6 lit. b ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.) 676)W brzmieniu ustalonym przez art. 3 pkt 6 lit. b ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.) 777)Dodany przez art. 3 pkt 6 lit. c ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.) 877)Dodany przez art. 3 pkt 6 lit. c ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.) Art. 119zu.
  52. 1

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

    § 1. 1) 2) 3)
  53. 2

    AI-assisted research summary: This subsection is an amendment note saying the provision was added by another act and entered into force on 28 August 2019.

    § 2. § 2a79)Dodany przez art. 3 pkt 7 lit. b ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.. 1) 2)
  54. 3

    AI-assisted research summary: § 3.

    § 3.
  55. 4

    AI-assisted research summary: § 4.

    § 4.
  56. 5

    AI-assisted research summary: § 5.

    § 5.
  57. 6

    AI-assisted research summary: § 6.

    § 6.
  58. 7

    AI-assisted research summary: This provision only shows the heading for Chapter 3 on blocking the account of a qualified entity.

    § 7. Rozdział 3 Blokada rachunku podmiotu kwalifikowanego Art. 119zv.
  59. 1

    AI-assisted research summary: § 1.

    § 1.
  60. 2

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

    § 2. 1) 2)
  61. 3

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

    § 3. 1) 2)
  62. 4

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

    § 4. 1) 2) 3) a) b)
  63. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  64. 4b

    AI-assisted research summary: § 4b.

    § 4b.
  65. 4c

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

    § 4c. 1) 2)
  66. 4d

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

    § 4d. 1) 2) 3) 4) 5) 6)
  67. 5

    AI-assisted research summary: § 5.

    § 5.
  68. 6

    AI-assisted research summary: § 6.

    § 6.
  69. 7

    AI-assisted research summary: The text only shows section numbering and two numbered points, without any substantive rule.

    § 7. 1) 2)
  70. 8

    AI-assisted research summary: This text notes an amendment reference and says the provision entered into force on 28 August 2019.

    § 8. § 980)Ze zmianą wprowadzoną przez art. 3 pkt 8 ustawy wymienionej jako pierwsza w odnośniku 23; wszedł w życie z dniem 28 sierpnia 2019 r.. Art. 119zw.
  71. 1

    AI-assisted research summary: § 1.

    § 1.
  72. 2

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

    § 2. 1) 2) 3) 4) 5)
  73. 3

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

    § 3. 1) 2)
  74. 4

    AI-assisted research summary: § 4.

    § 4.
  75. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  76. 5

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

    § 5. 1) 2)
  77. 6

    AI-assisted research summary: This section refers to Articles 119zx and 119zy.

    § 6. Art. 119zx. Art. 119zy.
  78. 1

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

    § 1. 1) 2)
  79. 2

    AI-assisted research summary: § 2.

    § 2.
  80. 3

    AI-assisted research summary: This provision only points to Article 119zz.

    § 3. Art. 119zz.
  81. 1

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

    § 1. 1) 2)
  82. 2

    AI-assisted research summary: This section refers to Article 119zza.

    § 2. Art. 119zza.
  83. 1

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

    § 1. 1) 2) 3)
  84. 2

    AI-assisted research summary: This provision only identifies Article 119zzb in § 2.

    § 2. Art. 119zzb.
  85. 1

    AI-assisted research summary: § 1.

    § 1.
  86. 2

    AI-assisted research summary: § 2.

    § 2.
  87. 3

    AI-assisted research summary: § 3.

    § 3.
  88. 4

    AI-assisted research summary: § 4.

    § 4.
  89. 5

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

    § 5. 1) 2) Art. 119zzc.
  90. 1

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

    § 1. 1) 2) 3) 4) a) b)
  91. 2

    AI-assisted research summary: This text only shows article headings and a chapter heading for “Control”; it does not state a substantive rule.

    § 2. 1) 2) Art. 119zzd. Art. 119zze. Rozdział 4 Kontrola Art. 119zzf.
  92. 1

    AI-assisted research summary: § 1.

    § 1.
  93. 2

    AI-assisted research summary: § 2.

    § 2.
  94. 3

    AI-assisted research summary: § 3.

    § 3.
  95. 4

    AI-assisted research summary: § 4.

    § 4.
  96. 5

    AI-assisted research summary: This provision is a heading/reference to Article 119zzg and Chapter 5 on monetary penalties, and it also mentions Article 119zzh.

    § 5. Art. 119zzg. Rozdział 5 Kary pieniężne Art. 119zzh.
  97. 1

    AI-assisted research summary: § 1.

    § 1.
  98. 2

    AI-assisted research summary: This provision only points to Article 119zzj.

    § 2. Art. 119zzi. 1) 2) 3) 4) Art. 119zzj.
  99. 1

    AI-assisted research summary: § 1.

    § 1.
  100. 2

    AI-assisted research summary: This provision is a heading for Article 119zzk in Part IV on tax proceedings, Chapter 1 on general rules.

    § 2. Art. 119zzk. Dział IV Postępowanie podatkowe Rozdział 1 Zasady ogólne
  101. 120

    AI-assisted research summary: Art. 120.

    Art. 120.
  102. 121

    AI-assisted research summary: Art. 121.

    Art. 121.
  103. 1

    AI-assisted research summary: § 1.

    § 1.
  104. 2

    AI-assisted research summary: § 2.

    § 2.
  105. 122

    AI-assisted research summary: Art. 122.

    Art. 122.
  106. 123

    AI-assisted research summary: Art. 123.

    Art. 123.
  107. 1

    AI-assisted research summary: § 1.

    § 1.
  108. 2

    AI-assisted research summary: § 2.

    § 2.
  109. 124

    AI-assisted research summary: Art. 124.

    Art. 124.
  110. 125

    AI-assisted research summary: Art. 125.

    Art. 125.
  111. 1

    AI-assisted research summary: § 1.

    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 126

    AI-assisted research summary: Art. 126.

    Art. 126.
  114. 127

    AI-assisted research summary: Art. 127.

    Art. 127.
  115. 128

    AI-assisted research summary: Art. 128.

    Art. 128.
  116. 129

    AI-assisted research summary: This article is titled “Exclusion of an employee of the tax authority and the tax authority.”

    Art. 129. Rozdział 2 Wyłączenie pracownika organu podatkowego oraz organu podatkowego
  117. 130

    AI-assisted research summary: Art. 130.

    Art. 130.
  118. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  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. 131

    AI-assisted research summary: Art. 131.

    Art. 131.
  124. 1

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

    § 1. 1) 2) 3) 4) 5)
  125. 2

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

    § 2. 1) 2) 3) 4)
  126. 3

    AI-assisted research summary: § 3.

    § 3.
  127. 131a

    AI-assisted research summary: Art. 131a.

    Art. 131a.
  128. 131b

    AI-assisted research summary: The supplied text only names Article 131b and does not state any operative rule.

    Art. 131b.
  129. 132

    AI-assisted research summary: Art. 132.

    Art. 132.
  130. 1

    AI-assisted research summary: § 1.

    § 1.
  131. 2

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

    § 2. 1) 2) 3)
  132. 3

    AI-assisted research summary: § 3.

    § 3.
  133. 132a

    AI-assisted research summary: This text only identifies Article 132a in Chapter 3.

    Art. 132a. Rozdział 3 Strona
  134. 133

    AI-assisted research summary: Art. 133.

    Art. 133.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 2

    AI-assisted research summary: § 2.

    § 2.
  137. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  138. 2b

    AI-assisted research summary: Section 2b.

    § 2b.
  139. 3

    AI-assisted research summary: § 3.

    § 3.
  140. 133a

    AI-assisted research summary: This text only identifies Article 133a and does not state a rule.

    Art. 133a.
  141. 1

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

    § 1. 1) 2)
  142. 2

    AI-assisted research summary: § 2.

    § 2.
  143. 3

    AI-assisted research summary: § 3.

    § 3.
  144. 134

    AI-assisted research summary: Art. 134.

    Art. 134.
  145. 135

    AI-assisted research summary: Art. 135.

    Art. 135.
  146. 136

    AI-assisted research summary: Art. 136.

    Art. 136.
  147. 137

    AI-assisted research summary: Art. 137.

    Art. 137.
  148. 138

    AI-assisted research summary: Art. 138.

    Art. 138.
  149. 1

    AI-assisted research summary: § 1.

    § 1.
  150. 2

    AI-assisted research summary: § 2.

    § 2.
  151. 3

    AI-assisted research summary: This provision is a heading for Chapter 3a: Power of attorney.

    § 3. Rozdział 3a Pełnomocnictwo
  152. 138a

    AI-assisted research summary: Art. 138a.

    Art. 138a.
  153. 1

    AI-assisted research summary: § 1.

    § 1.
  154. 2

    AI-assisted research summary: § 2.

    § 2.
  155. 3

    AI-assisted research summary: § 3.

    § 3.
  156. 4

    AI-assisted research summary: Section 4.

    § 4.
  157. 5

    AI-assisted research summary: § 5.

    § 5.
  158. 138b

    AI-assisted research summary: Art. 138b.

    Art. 138b.
  159. 1

    AI-assisted research summary: § 1.

    § 1.
  160. 2

    AI-assisted research summary: Section 2 only appears as a label and does not state any rule.

    § 2.
  161. 3

    AI-assisted research summary: § 3.

    § 3.
  162. 138c

    AI-assisted research summary: Article 138c is identified by title only; no rule text is provided here.

    Art. 138c.
  163. 1

    AI-assisted research summary: § 1.

    § 1.
  164. 2

    AI-assisted research summary: § 2.

    § 2.
  165. 3

    AI-assisted research summary: Section 3.

    § 3.
  166. 138d

    AI-assisted research summary: Article 138d.

    Art. 138d.
  167. 1

    AI-assisted research summary: Section 1.

    § 1.
  168. 2

    AI-assisted research summary: § 2.

    § 2.
  169. 3

    AI-assisted research summary: § 3.

    § 3.
  170. 4

    AI-assisted research summary: § 4.

    § 4.
  171. 5

    AI-assisted research summary: § 5.

    § 5.
  172. 6

    AI-assisted research summary: § 6.

    § 6.
  173. 7

    AI-assisted research summary: § 7.

    § 7.
  174. 8

    AI-assisted research summary: § 8.

    § 8.
  175. 9

    AI-assisted research summary: § 9.

    § 9.
  176. 138e

    AI-assisted research summary: Article 138e.

    Art. 138e.
  177. 1

    AI-assisted research summary: § 1.

    § 1.
  178. 2

    AI-assisted research summary: § 2.

    § 2.
  179. 3

    AI-assisted research summary: § 3.

    § 3.
  180. 4

    AI-assisted research summary: § 4.

    § 4.
  181. 138f

    AI-assisted research summary: Art. 138f.

    Art. 138f.
  182. 1

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

    § 1. 1) 2)
  183. 2

    AI-assisted research summary: § 2.

    § 2.
  184. 3

    AI-assisted research summary: § 3.

    § 3.
  185. 4

    AI-assisted research summary: § 4.

    § 4.
  186. 138g

    AI-assisted research summary: Article 138g is identified, but no rule text is provided here.

    Art. 138g.
  187. 138h

    AI-assisted research summary: Art. 138h.

    Art. 138h.
  188. 138i

    AI-assisted research summary: Art. 138i.

    Art. 138i.
  189. 1

    AI-assisted research summary: § 1.

    § 1.
  190. 2

    AI-assisted research summary: § 2.

    § 2.
  191. 3

    AI-assisted research summary: § 3.

    § 3.
  192. 138j

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

    Art. 138j.
  193. 1

    AI-assisted research summary: The text only shows section numbering (“§ 1.”) and two numbered items (“1)”, “2)”) without any substantive rule.

    § 1. 1) 2)
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 138k

    AI-assisted research summary: Art. 138k.

    Art. 138k.
  196. 1

    AI-assisted research summary: § 1.

    § 1.
  197. 2

    AI-assisted research summary: § 2.

    § 2.
  198. 3

    AI-assisted research summary: § 3.

    § 3.
  199. 138l

    AI-assisted research summary: Art. 138l.

    Art. 138l.
  200. 1

    AI-assisted research summary: § 1.

    § 1.

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