Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 11 | 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 11 of 12 · provisions 2,001–2,200

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
View official record ↗
Complete work
View statute overview
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. 2

    AI-assisted research summary: § 2.

    § 2.
  2. 3

    AI-assisted research summary: § 3.

    § 3.
  3. 283

    AI-assisted research summary: Art. 283.

    Art. 283.
  4. 1

    AI-assisted research summary: This fragment contains only numbering and no rule text.

    § 1. 1) 1a) 2) 3)
  5. 2

    AI-assisted research summary: This provision only lists numbered subitems and does not state any rule in the provided text.

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

    AI-assisted research summary: § 3.

    § 3.
  7. 4

    AI-assisted research summary: § 4.

    § 4.
  8. 5

    AI-assisted research summary: § 5.

    § 5.
  9. 284

    AI-assisted research summary: Art. 284.

    Art. 284.
  10. 1

    AI-assisted research summary: § 1.

    § 1.
  11. 2

    AI-assisted research summary: § 2.

    § 2.
  12. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  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. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  17. 6

    AI-assisted research summary: § 6.

    § 6.
  18. 284a

    AI-assisted research summary: Article 284a.

    Art. 284a.
  19. 1

    AI-assisted research summary: § 1.

    § 1.
  20. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  21. 2

    AI-assisted research summary: Section 2 is identified, but no rule text is provided here.

    § 2.
  22. 3

    AI-assisted research summary: § 3.

    § 3.
  23. 4

    AI-assisted research summary: § 4.

    § 4.
  24. 5

    AI-assisted research summary: § 5.

    § 5.
  25. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  26. 5b

    AI-assisted research summary: § 5b.

    § 5b.
  27. 5c

    AI-assisted research summary: § 5c.

    § 5c.
  28. 6

    AI-assisted research summary: This provision lists Articles 284aa and 284ab.

    § 6. Art. 284aa. Art. 284ab.
  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: Section 4 is identified, but no substantive rule text is provided here.

    § 4.
  33. 284b

    AI-assisted research summary: Only the article label is provided; no operative rule text appears in the source.

    Art. 284b.
  34. 1

    AI-assisted research summary: § 1.

    § 1.
  35. 2

    AI-assisted research summary: § 2.

    § 2.
  36. 3

    AI-assisted research summary: Section 3 is identified, but no substantive rule text is provided here.

    § 3.
  37. 285

    AI-assisted research summary: Article 285 is identified, but the provided text contains no rule content.

    Art. 285.
  38. 1

    AI-assisted research summary: § 1.

    § 1.
  39. 2

    AI-assisted research summary: § 2.

    § 2.
  40. 3

    AI-assisted research summary: § 3.

    § 3.
  41. 285a

    AI-assisted research summary: Art. 285a.

    Art. 285a.
  42. 1

    AI-assisted research summary: § 1.

    § 1.
  43. 2

    AI-assisted research summary: § 2.

    § 2.
  44. 3

    AI-assisted research summary: § 3.

    § 3.
  45. 4

    AI-assisted research summary: § 4.

    § 4.
  46. 285b

    AI-assisted research summary: Art. 285b.

    Art. 285b.
  47. 286

    AI-assisted research summary: Art. 286.

    Art. 286.
  48. 1

    AI-assisted research summary: This wording applies until the referenced amendment enters into force.

    § 1. 1) 2) 3) 4188)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 189.) 4189)Ze zmianą wprowadzoną przez art. 84 pkt 50 ustawy, o której mowa w odnośniku 4.) 5) 6) 7) 8) 9) 10)
  49. 2

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

    § 2. 1) 2) a) b)
  50. 3

    AI-assisted research summary: Section 3.

    § 3.
  51. 286a

    AI-assisted research summary: Art. 286a.

    Art. 286a.
  52. 1

    AI-assisted research summary: § 1.

    § 1.
  53. 2

    AI-assisted research summary: § 2.

    § 2.
  54. 3

    AI-assisted research summary: § 3.

    § 3.
  55. 4

    AI-assisted research summary: § 4.

    § 4.
  56. 287

    AI-assisted research summary: Article 287 is identified, but the provided text contains no substantive rule.

    Art. 287.
  57. 1

    AI-assisted research summary: This note says the wording applies until the amendment referred to in footnote 191 enters into force.

    § 1. 1) 2) 3190)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 191.) 3191)W brzmieniu ustalonym przez art. 84 pkt 51 ustawy, o której mowa w odnośniku 4.)
  58. 2

    AI-assisted research summary: § 2.

    § 2.
  59. 3

    AI-assisted research summary: § 3.

    § 3.
  60. 4

    AI-assisted research summary: § 4.

    § 4.
  61. 5

    AI-assisted research summary: Section 5.

    § 5.
  62. 288

    AI-assisted research summary: Art. 288.

    Art. 288.
  63. 1

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

    § 1. 1) a) b) c) 2)
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 3

    AI-assisted research summary: § 3.

    § 3.
  66. 4

    AI-assisted research summary: § 4.

    § 4.
  67. 288a

    AI-assisted research summary: The supplied text only identifies Article 288a and does not include any substantive rule text.

    Art. 288a.
  68. 289

    AI-assisted research summary: Art. 289.

    Art. 289.
  69. 1

    AI-assisted research summary: § 1.

    § 1.
  70. 2

    AI-assisted research summary: § 2.

    § 2.
  71. 290

    AI-assisted research summary: Art. 290.

    Art. 290.
  72. 1

    AI-assisted research summary: § 1.

    § 1.
  73. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 6a) 7) 8)
  74. 3

    AI-assisted research summary: § 3.

    § 3.
  75. 4

    AI-assisted research summary: Section 4.

    § 4.
  76. 5

    AI-assisted research summary: § 5.

    § 5.
  77. 6

    AI-assisted research summary: § 6 contains no substantive rule text.

    § 6.
  78. 290a

    AI-assisted research summary: Art. 290a.

    Art. 290a.
  79. 290b

    AI-assisted research summary: Art. 290b.

    Art. 290b.
  80. 1

    AI-assisted research summary: § 1.

    § 1.
  81. 2

    AI-assisted research summary: Section 2.

    § 2.
  82. 3

    AI-assisted research summary: § 3.

    § 3.
  83. 290c

    AI-assisted research summary: Art. 290c.

    Art. 290c.
  84. 291

    AI-assisted research summary: Art. 291.

    Art. 291.
  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. 291a

    AI-assisted research summary: Art. 291a.

    Art. 291a.
  90. 1

    AI-assisted research summary: § 1.

    § 1.
  91. 2

    AI-assisted research summary: § 2.

    § 2.
  92. 3

    AI-assisted research summary: § 3.

    § 3.
  93. 291b

    AI-assisted research summary: Art. 291b.

    Art. 291b.
  94. 291c

    AI-assisted research summary: Art. 291c.

    Art. 291c.
  95. 291d

    AI-assisted research summary: Article 291d is identified, but no substantive rule is provided in the source text.

    Art. 291d.
  96. 1

    AI-assisted research summary: § 1.

    § 1.
  97. 2

    AI-assisted research summary: § 2.

    § 2.
  98. 292

    AI-assisted research summary: Article 292 is labeled “Tax secrecy.”

    Art. 292. Dział VII Tajemnica skarbowa
  99. 293

    AI-assisted research summary: Art. 293.

    Art. 293.
  100. 1

    AI-assisted research summary: § 1.

    § 1.
  101. 2

    AI-assisted research summary: The excerpt shows Article 2 with numbered items, but no substantive rule text is provided here.

    § 2. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12)
  102. 3

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

    § 3. 1) 2) 3)
  103. 294

    AI-assisted research summary: Art. 294.

    Art. 294.
  104. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4) 4a) 5) 6) 7) 8)
  105. 2

    AI-assisted research summary: § 2.

    § 2.
  106. 3

    AI-assisted research summary: § 3.

    § 3.
  107. 4

    AI-assisted research summary: § 4.

    § 4.
  108. 5

    AI-assisted research summary: § 5.

    § 5.
  109. 295

    AI-assisted research summary: This excerpt only shows Article 295 with items 1) and 2), but no substantive rule text is included.

    Art. 295. 1) 2)
  110. 295a

    AI-assisted research summary: Art. 295a.

    Art. 295a.
  111. 1

    AI-assisted research summary: § 1.

    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 295b

    AI-assisted research summary: Art. 295b.

    Art. 295b.
  114. 295c

    AI-assisted research summary: Art. 295c.

    Art. 295c.
  115. 295d

    AI-assisted research summary: Art. 295d.

    Art. 295d.
  116. 1

    AI-assisted research summary: § 1.

    § 1.
  117. 2

    AI-assisted research summary: § 2.

    § 2.
  118. 296

    AI-assisted research summary: Art. 296.

    Art. 296.
  119. 1

    AI-assisted research summary: The text shown only contains section numbering and no clear rule text.

    § 1. 1) 2) 3) 4)
  120. 2

    AI-assisted research summary: Section 2.

    § 2.
  121. 3

    AI-assisted research summary: § 3.

    § 3.
  122. 297

    AI-assisted research summary: Article 297.

    Art. 297.
  123. 1

    AI-assisted research summary: This section contains only numbering and editorial amendment notes; no substantive rule is stated here.

    § 1. 1) 2) 2a) 3) 4) 5) a) b) 6) 710)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 11.) 711)Ze zmianą wprowadzoną przez art. 84 pkt 4 ustawy, o której mowa w odnośniku 4.) 8) 8a) 9) 10) 11) a) b) c) d)
  124. 2

    AI-assisted research summary: § 2.

    § 2.
  125. 3

    AI-assisted research summary: § 3.

    § 3.
  126. 4

    AI-assisted research summary: § 4.

    § 4.
  127. 5

    AI-assisted research summary: § 5.

    § 5.
  128. 297a

    AI-assisted research summary: Art. 297a.

    Art. 297a.
  129. 1

    AI-assisted research summary: § 1.

    § 1.
  130. 2

    AI-assisted research summary: § 2.

    § 2.
  131. 3

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

    § 3.
  132. 4

    AI-assisted research summary: § 4.

    § 4.
  133. 297b

    AI-assisted research summary: Art. 297b.

    Art. 297b.
  134. 297c

    AI-assisted research summary: Article 297c.

    Art. 297c.
  135. 1

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

    § 1. 1) 2) 3)
  136. 2

    AI-assisted research summary: § 2.

    § 2.
  137. 297d

    AI-assisted research summary: Art. 297d.

    Art. 297d.
  138. 297e

    AI-assisted research summary: Art. 297e.

    Art. 297e.
  139. 1

    AI-assisted research summary: § 1.

    § 1.
  140. 2

    AI-assisted research summary: This text only identifies section 2 and does not state a substantive rule.

    § 2.
  141. 297f

    AI-assisted research summary: Article 297f.

    Art. 297f.
  142. 298

    AI-assisted research summary: This provision text is mainly a heading with numbering and amendment/version notes, not a substantive rule in the excerpt provided.

    Art. 298. 1) 1a) 2) 3) 3a) 4) 522)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 23.) 523)Ze zmianą wprowadzoną przez art. 84 pkt 8 ustawy, o której mowa w odnośniku 4.) 5a10)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 11.) 5a11)Ze zmianą wprowadzoną przez art. 84 pkt 4 ustawy, o której mowa w odnośniku 4.) 5b10)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 11.) 5b11)Ze zmianą wprowadzoną przez art. 84 pkt 4 ustawy, o której mowa w odnośniku 4.) 6) 6a) 6aa) 6b) 6c) 6d) 6e) 6f) 6f) 7)
  143. 299

    AI-assisted research summary: Art. 299.

    Art. 299.
  144. 1

    AI-assisted research summary: § 1.

    § 1.
  145. 2

    AI-assisted research summary: § 2.

    § 2.
  146. 3

    AI-assisted research summary: This provision is a section heading with numbered paragraph markers and an amendment note.

    § 3. 1) 2) 3) 4) 5) 6) 7) 8) 8a) 8b) 9) 9a) 10) 11) 12) 13) 14) 15) 15a193)Dodany przez art. 2 ustawy z dnia 24 lipca 2020 r. o zmianie ustawy o delegowaniu pracowników w ramach świadczenia usług oraz niektórych innych ustaw (Dz. U. poz. 1423), która weszła w życie z dniem 4 września 2020 r.) 16) 17)
  147. 4

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

    § 4. 1) 2) 3)
  148. 5

    AI-assisted research summary: § 5.

    § 5.
  149. 6

    AI-assisted research summary: § 6.

    § 6.
  150. 7

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

    § 7. 1) 2)
  151. 299a

    AI-assisted research summary: Art. 299a.

    Art. 299a.
  152. 299b

    AI-assisted research summary: Art. 299b.

    Art. 299b.
  153. 1

    AI-assisted research summary: § 1.

    § 1.
  154. 2

    AI-assisted research summary: This provision says the current wording applies until a referenced change takes effect, and notes a change made by another cited act.

    § 2. § 316)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 17.. § 317)Ze zmianą wprowadzoną przez art. 84 pkt 7 ustawy, o której mowa w odnośniku 4..
  155. 299c

    AI-assisted research summary: Only the article label is provided; no substantive rule can be extracted.

    Art. 299c.
  156. 299d

    AI-assisted research summary: Art. 299d.

    Art. 299d.
  157. 299e

    AI-assisted research summary: Art. 299e.

    Art. 299e.
  158. 1

    AI-assisted research summary: § 1.

    § 1.
  159. 2

    AI-assisted research summary: § 2.

    § 2.
  160. 299f

    AI-assisted research summary: Article 299f.

    Art. 299f.
  161. 1

    AI-assisted research summary: § 1.

    § 1.
  162. 2

    AI-assisted research summary: § 2.

    § 2.
  163. 3

    AI-assisted research summary: § 3.

    § 3.
  164. 4

    AI-assisted research summary: § 4.

    § 4.
  165. 5

    AI-assisted research summary: § 5.

    § 5.
  166. 6

    AI-assisted research summary: § 6.

    § 6.
  167. 7

    AI-assisted research summary: The provided excerpt contains only a section marker and numbering, without a substantive rule.

    § 7. 1) 2)
  168. 8

    AI-assisted research summary: § 8.

    § 8.
  169. 9

    AI-assisted research summary: § 9.

    § 9.
  170. 300

    AI-assisted research summary: Art. 300.

    Art. 300.
  171. 301

    AI-assisted research summary: Article 301 is identified, but no substantive rule is stated in the source text provided.

    Art. 301.
  172. 302

    AI-assisted research summary: Art. 302.

    Art. 302.
  173. 303

    AI-assisted research summary: Art. 303.

    Art. 303.
  174. 304

    AI-assisted research summary: Art. 304.

    Art. 304.
  175. 305

    AI-assisted research summary: Art. 305.

    Art. 305.
  176. 1

    AI-assisted research summary: § 1.

    § 1.
  177. 2

    AI-assisted research summary: § 2.

    § 2.
  178. 3

    AI-assisted research summary: This provision only labels the next part of the act as criminal provisions.

    § 3. Dział VIIA Dział VIII Przepisy karne
  179. 305p

    AI-assisted research summary: Art. 305p.

    Art. 305p.
  180. 1

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

    § 1. 1) 2) 3)
  181. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  182. 305q

    AI-assisted research summary: Art. 305q.

    Art. 305q.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 305r

    AI-assisted research summary: Article 305r.

    Art. 305r.
  186. 1

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

    § 1. 1) 2) 3) 4)
  187. 2

    AI-assisted research summary: Section 2 is listed without any substantive rule text.

    § 2.
  188. 306

    AI-assisted research summary: Art. 306.

    Art. 306.
  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. 4

    AI-assisted research summary: This provision is a heading for § 4 of Division VIIIA, “Zaświadczenia” (Certificates).

    § 4. Dział VIIIA Zaświadczenia
  193. 306a

    AI-assisted research summary: Heading only; no operative rule is provided in the supplied text.

    Art. 306a.
  194. 1

    AI-assisted research summary: § 1.

    § 1.
  195. 2

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

    § 2. 1) 2)
  196. 3

    AI-assisted research summary: § 3.

    § 3.
  197. 4

    AI-assisted research summary: § 4.

    § 4.
  198. 5

    AI-assisted research summary: Section 5.

    § 5.
  199. 6

    AI-assisted research summary: This provision only references Art. 306aa.

    § 6. Art. 306aa.
  200. 306b

    AI-assisted research summary: Article 306b is identified, but the provided text contains no substantive rule.

    Art. 306b.

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