Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 10 | Dz.U. 2021 poz. 1540 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 10 of 12 · provisions 1,801–2,000

This notice announces the consolidated text of the Tax Ordinance Act.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2021 poz. 1540
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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Complete work
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STIR account blocking accounting additional tax liability administrative access to data administrative appeals administrative authorization administrative costs administrative decisions administrative fees administrative fines administrative penalties administrative procedure administrative requests advance tax arrangement amendment amendment timing amendment tracking anti-avoidance anti-tax-avoidance appeal deadlines appeal/opinion procedure appeals appeals hearing +213 more

Statute overview

About this statute

This notice announces the consolidated text of the Tax Ordinance Act. Art. 36. 2) Article 13 contains only numbering fragments and does not state a discernible rule. Art. 10. 4) Article 16 is shown with numbered points 1–3, but no substantive rule is provided in the source text.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 2,371

  1. 235

    AI-assisted research summary: Chapter 16: complaints.

    Art. 235. Rozdział 16 Zażalenia
  2. 236

    AI-assisted research summary: Art. 236.

    Art. 236.
  3. 1

    AI-assisted research summary: § 1.

    § 1.
  4. 2

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

    § 2. 1) 2)
  5. 237

    AI-assisted research summary: Art. 237.

    Art. 237.
  6. 238

    AI-assisted research summary: Art. 238.

    Art. 238.
  7. 239

    AI-assisted research summary: Article 239 introduces Chapter 16a on implementation of a decision.

    Art. 239. Rozdział 16a Wykonanie decyzji
  8. 239a

    AI-assisted research summary: Art. 239a.

    Art. 239a.
  9. 239b

    AI-assisted research summary: Art. 239b.

    Art. 239b.
  10. 1

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

    § 1. 1) 2) 3) 4)
  11. 2

    AI-assisted research summary: Section 2.

    § 2.
  12. 3

    AI-assisted research summary: § 3.

    § 3.
  13. 4

    AI-assisted research summary: § 4.

    § 4.
  14. 5

    AI-assisted research summary: Section 5 only appears as a section marker; no rule is stated in the provided text.

    § 5.
  15. 239c

    AI-assisted research summary: Article 239c is identified by its heading only; no rule can be extracted from the provided text.

    Art. 239c.
  16. 239d

    AI-assisted research summary: Article 239d.

    Art. 239d.
  17. 1

    AI-assisted research summary: § 1.

    § 1.
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 239e

    AI-assisted research summary: Art. 239e.

    Art. 239e.
  20. 239f

    AI-assisted research summary: Art. 239f.

    Art. 239f.
  21. 1

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

    § 1. 1) 2)
  22. 2

    AI-assisted research summary: This source text only identifies the provision as “§ 2.”

    § 2.
  23. 3

    AI-assisted research summary: § 3.

    § 3.
  24. 4

    AI-assisted research summary: § 4.

    § 4.
  25. 239g

    AI-assisted research summary: Article 239g.

    Art. 239g.
  26. 239h

    AI-assisted research summary: Art. 239h.

    Art. 239h.
  27. 239i

    AI-assisted research summary: Art. 239i.

    Art. 239i.
  28. 239j

    AI-assisted research summary: Przepis wskazuje na rozdział 17 dotyczący wznowienia postępowania.

    Art. 239j. Rozdział 17 Wznowienie postępowania
  29. 240

    AI-assisted research summary: Article 240.

    Art. 240.
  30. 1

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

    § 1. 1) 2) 3) 4) 5) 5a) 6) 7) 8) 9) 10) 11) 12)
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 3

    AI-assisted research summary: § 3.

    § 3.
  33. 241

    AI-assisted research summary: Art. 241.

    Art. 241.
  34. 1

    AI-assisted research summary: § 1.

    § 1.
  35. 2

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

    § 2. 1) 2) 3) 4)
  36. 242

    AI-assisted research summary: Art. 242.

    Art. 242.
  37. 243

    AI-assisted research summary: Art. 243.

    Art. 243.
  38. 1

    AI-assisted research summary: § 1.

    § 1.
  39. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  40. 2

    AI-assisted research summary: § 2.

    § 2.
  41. 3

    AI-assisted research summary: The source text only identifies section § 3 and does not state any rule.

    § 3.
  42. 244

    AI-assisted research summary: Art. 244.

    Art. 244.
  43. 1

    AI-assisted research summary: § 1.

    § 1.
  44. 2

    AI-assisted research summary: § 2.

    § 2.
  45. 3

    AI-assisted research summary: § 3.

    § 3.
  46. 4

    AI-assisted research summary: § 4.

    § 4.
  47. 245

    AI-assisted research summary: Art. 245.

    Art. 245.
  48. 1

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

    § 1. 1) 2) 3) a) b)
  49. 2

    AI-assisted research summary: § 2.

    § 2.
  50. 246

    AI-assisted research summary: Art. 246.

    Art. 246.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: This provision is a heading for Chapter 18 on declaring a decision invalid.

    § 2. Rozdział 18 Stwierdzenie nieważności decyzji
  53. 247

    AI-assisted research summary: Article 247.

    Art. 247.
  54. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8)
  55. 2

    AI-assisted research summary: § 2.

    § 2.
  56. 3

    AI-assisted research summary: § 3.

    § 3.
  57. 248

    AI-assisted research summary: Art. 248.

    Art. 248.
  58. 1

    AI-assisted research summary: § 1.

    § 1.
  59. 2

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

    § 2. 1) 1a) 2) 3)
  60. 3

    AI-assisted research summary: § 3.

    § 3.
  61. 249

    AI-assisted research summary: Art. 249.

    Art. 249.
  62. 1

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

    § 1. 1) 2)
  63. 2

    AI-assisted research summary: § 2.

    § 2.
  64. 250

    AI-assisted research summary: Art. 250.

    Art. 250.
  65. 251

    AI-assisted research summary: Art. 251.

    Art. 251.
  66. 252

    AI-assisted research summary: Article 252 is identified, but the provided text contains no substantive rule.

    Art. 252.
  67. 1

    AI-assisted research summary: § 1.

    § 1.
  68. 2

    AI-assisted research summary: This section heading refers to Chapter 19 on revoking or changing a final decision.

    § 2. Rozdział 19 Uchylenie lub zmiana decyzji ostatecznej
  69. 253

    AI-assisted research summary: Art. 253.

    Art. 253.
  70. 1

    AI-assisted research summary: § 1.

    § 1.
  71. 2

    AI-assisted research summary: § 2.

    § 2.
  72. 3

    AI-assisted research summary: § 3.

    § 3.
  73. 4

    AI-assisted research summary: Section 4 only identifies the provision and does not state any rule.

    § 4.
  74. 253a

    AI-assisted research summary: Art. 253a.

    Art. 253a.
  75. 1

    AI-assisted research summary: § 1.

    § 1.
  76. 2

    AI-assisted research summary: Section 2.

    § 2.
  77. 3

    AI-assisted research summary: § 3.

    § 3.
  78. 253b

    AI-assisted research summary: Art. 253b. 1) 2) 3) 4) 5) 6)

    Art. 253b. 1) 2) 3) 4) 5) 6)
  79. 254

    AI-assisted research summary: Art. 254.

    Art. 254.
  80. 1

    AI-assisted research summary: § 1.

    § 1.
  81. 2

    AI-assisted research summary: § 2.

    § 2.
  82. 255

    AI-assisted research summary: Art. 255.

    Art. 255.
  83. 1

    AI-assisted research summary: § 1.

    § 1.
  84. 2

    AI-assisted research summary: § 2.

    § 2.
  85. 256

    AI-assisted research summary: Art. 256.

    Art. 256.
  86. 1

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

    § 1.
  87. 2

    AI-assisted research summary: § 2.

    § 2.
  88. 3

    AI-assisted research summary: § 3.

    § 3.
  89. 257

    AI-assisted research summary: Article 257 is the heading for Chapter 20, “Expiry of decisions.”

    Art. 257. Rozdział 20 Wygaśnięcie decyzji
  90. 258

    AI-assisted research summary: Art. 258.

    Art. 258.
  91. 1

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

    § 1. 1) 2) 3) 4) 5)
  92. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  93. 2

    AI-assisted research summary: § 2.

    § 2.
  94. 3

    AI-assisted research summary: § 3.

    § 3.
  95. 259

    AI-assisted research summary: Art. 259.

    Art. 259.
  96. 1

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

    § 1. 1) 2)
  97. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 259a

    AI-assisted research summary: This provision is labeled as Article 259a in Chapter 21 on liability for damages.

    Art. 259a. Rozdział 21 Odpowiedzialność odszkodowawcza
  100. 260

    AI-assisted research summary: Article 260.

    Art. 260.
  101. 261

    AI-assisted research summary: Article 261 is a chapter heading for Chapter 22, titled “Kary porządkowe.”

    Art. 261. Rozdział 22 Kary porządkowe
  102. 262

    AI-assisted research summary: Art. 262.

    Art. 262.
  103. 1

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

    § 1. 1) 2) 2a) 3)
  104. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  105. 2

    AI-assisted research summary: § 2.

    § 2.
  106. 3

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

    § 3. 1) 2) 3)
  107. 4

    AI-assisted research summary: § 4.

    § 4.
  108. 5

    AI-assisted research summary: § 5.

    § 5.
  109. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  110. 6

    AI-assisted research summary: Section 6 only appears as a heading reference and does not state any rule in the provided text.

    § 6.
  111. 262a

    AI-assisted research summary: Article 262a is identified, but no substantive rule text is provided here.

    Art. 262a.
  112. 1

    AI-assisted research summary: Section 1 contains no substantive rule in the provided text.

    § 1.
  113. 2

    AI-assisted research summary: Section 2.

    § 2.
  114. 263

    AI-assisted research summary: Art. 263.

    Art. 263.
  115. 1

    AI-assisted research summary: § 1.

    § 1.
  116. 2

    AI-assisted research summary: § 2.

    § 2.
  117. 3

    AI-assisted research summary: § 3.

    § 3.
  118. 4

    AI-assisted research summary: This provision is a chapter heading for “Costs of proceedings.”

    § 4. Rozdział 23 Koszty postępowania
  119. 264

    AI-assisted research summary: Art. 264.

    Art. 264.
  120. 265

    AI-assisted research summary: Art. 265.

    Art. 265.
  121. 1

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

    § 1. 1) 2) 2a) 2b) 3) 4) 5) 6)
  122. 2

    AI-assisted research summary: § 2.

    § 2.
  123. 266

    AI-assisted research summary: Art. 266.

    Art. 266.
  124. 1

    AI-assisted research summary: Section heading only; no substantive rule is stated here.

    § 1.
  125. 2

    AI-assisted research summary: § 2.

    § 2.
  126. 267

    AI-assisted research summary: Article 267.

    Art. 267.
  127. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4) 5) a) b) c)
  128. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  129. 2

    AI-assisted research summary: § 2.

    § 2.
  130. 268

    AI-assisted research summary: Art. 268.

    Art. 268.
  131. 1

    AI-assisted research summary: § 1.

    § 1.
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 3

    AI-assisted research summary: § 3.

    § 3.
  134. 4

    AI-assisted research summary: § 4.

    § 4.
  135. 269

    AI-assisted research summary: This provision only identifies Article 269.

    Art. 269.
  136. 1

    AI-assisted research summary: § 1.

    § 1.
  137. 2

    AI-assisted research summary: § 2.

    § 2.
  138. 270

    AI-assisted research summary: Art. 270.

    Art. 270.
  139. 1

    AI-assisted research summary: § 1.

    § 1.
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 270a

    AI-assisted research summary: Art. 270a.

    Art. 270a.
  142. 270b

    AI-assisted research summary: Art. 270b.

    Art. 270b.
  143. 271

    AI-assisted research summary: Art. 271.

    Art. 271.
  144. 1

    AI-assisted research summary: § 1.

    § 1.
  145. 2

    AI-assisted research summary: This provision labels Part V as “checking activities.”

    § 2. Dział V Czynności sprawdzające
  146. 272

    AI-assisted research summary: This article text mainly contains amendment notes about Art. 272 rather than a substantive rule.

    Art. 272. 1) a) b) 2) 3) 4) 5) 6181)W brzmieniu ustalonym przez art. 2 ustawy z dnia 10 grudnia 2020 r. o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw (Dz. U. z 2021 r. poz. 72), która weszła w życie z dniem 1 lutego 2021 r.) 7183)Dodany przez art. 4 pkt 5 ustawy, o której mowa w odnośniku 36.)
  147. 272a

    AI-assisted research summary: Art. 272a.

    Art. 272a.
  148. 273

    AI-assisted research summary: Article 273 is identified, but no rule text is provided in the source excerpt.

    Art. 273.
  149. 274

    AI-assisted research summary: Art. 274.

    Art. 274.
  150. 1

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

    § 1. 1) 2)
  151. 2

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

    § 2. 1) 2)
  152. 3

    AI-assisted research summary: § 3.

    § 3.
  153. 4

    AI-assisted research summary: § 4.

    § 4.
  154. 5

    AI-assisted research summary: Section 5.

    § 5.
  155. 6

    AI-assisted research summary: Section 6.

    § 6.
  156. 274a

    AI-assisted research summary: Art. 274a.

    Art. 274a.
  157. 1

    AI-assisted research summary: § 1.

    § 1.
  158. 2

    AI-assisted research summary: § 2.

    § 2.
  159. 274b

    AI-assisted research summary: Art. 274b.

    Art. 274b.
  160. 1

    AI-assisted research summary: § 1.

    § 1.
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 274c

    AI-assisted research summary: Art. 274c.

    Art. 274c.
  163. 1

    AI-assisted research summary: This provision says the current wording applies until the amendment mentioned in footnote 185 enters into force.

    § 1. 1) 2184)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 185.) 2185)W brzmieniu ustalonym przez art. 84 pkt 48 ustawy, o której mowa w odnośniku 4.)
  164. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  165. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  166. 1c

    AI-assisted research summary: § 1c.

    § 1c.
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 275

    AI-assisted research summary: Art. 275.

    Art. 275.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: § 2.

    § 2.
  171. 3

    AI-assisted research summary: § 3.

    § 3.
  172. 4

    AI-assisted research summary: § 4.

    § 4.
  173. 276

    AI-assisted research summary: Art. 276.

    Art. 276.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 3

    AI-assisted research summary: § 3.

    § 3.
  177. 4

    AI-assisted research summary: Section 4.

    § 4.
  178. 5

    AI-assisted research summary: § 5.

    § 5.
  179. 277

    AI-assisted research summary: Art. 277.

    Art. 277.
  180. 278

    AI-assisted research summary: Art. 278.

    Art. 278.
  181. 278a

    AI-assisted research summary: Art. 278a.

    Art. 278a.
  182. 279

    AI-assisted research summary: Art. 279.

    Art. 279.
  183. 280

    AI-assisted research summary: Article 280 is labeled as part of Tax Control.

    Art. 280. Dział VI Kontrola podatkowa
  184. 281

    AI-assisted research summary: Art. 281.

    Art. 281.
  185. 1

    AI-assisted research summary: § 1.

    § 1.
  186. 2

    AI-assisted research summary: § 2.

    § 2.
  187. 3

    AI-assisted research summary: § 3.

    § 3.
  188. 281a

    AI-assisted research summary: Art. 281a.

    Art. 281a.
  189. 282

    AI-assisted research summary: Art. 282.

    Art. 282.
  190. 282a

    AI-assisted research summary: Art. 282a.

    Art. 282a.
  191. 1

    AI-assisted research summary: § 1.

    § 1.
  192. 2

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

    § 2. 1) 2) 3)
  193. 282b

    AI-assisted research summary: Art. 282b.

    Art. 282b.
  194. 1

    AI-assisted research summary: § 1.

    § 1.
  195. 2

    AI-assisted research summary: § 2.

    § 2.
  196. 3

    AI-assisted research summary: § 3.

    § 3.
  197. 4

    AI-assisted research summary: This wording remains in force until the amendment mentioned in footnote 187 takes effect.

    § 4. 1) 2) 3) 4) 5) 6186)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 187.) 6187)Ze zmianą wprowadzoną przez art. 84 pkt 49 ustawy, o której mowa w odnośniku 4.)
  198. 5

    AI-assisted research summary: § 5.

    § 5.
  199. 282c

    AI-assisted research summary: Art. 282c.

    Art. 282c.
  200. 1

    AI-assisted research summary: The provision contains only numbered and lettered placeholders, with no readable rule or obligation.

    § 1. 1) a) b) c) d) e) f) g) h) i) j) 2) a) b) c)

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