Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa
Part 3 of 12 · provisions 401–600
This notice announces the consolidated text of the Tax Ordinance Act.
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- Jurisdiction
- Poland
- Instrument
- Notice
- Citation
- Dz.U. 2021 poz. 1540
- Status
- Expired
- Version
- Undated source snapshot
- Language
- pl
- Updated
- Official source
- View official record ↗
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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.
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Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa
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§ 6.
AI-assisted research summary: This wording applies only until the amendment mentioned in footnote 28 enters into force.
§ 6. § 727)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 28.. - 7
- 46d Verify source ↗
Art. 46d.
AI-assisted research summary: The provided text only identifies Article 46d and does not include any operative rule.
Art. 46d. - 1
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Art. 46f.
AI-assisted research summary: Article 46f is listed with numbered subpoints, but the excerpt provides no substantive rule text.
Art. 46f. 1) 2) 3) 4) 5) 6) - 46g
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Art. 46i.
AI-assisted research summary: Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności
Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności - 47
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Art. 50.
AI-assisted research summary: This article is a chapter heading for tax arrears.
Art. 50. Rozdział 5 Zaległość podatkowa - 51 Verify source ↗
Art. 51.
AI-assisted research summary: Article 51 is identified, but this excerpt does not state any rule.
Art. 51. - 1
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- 52a Verify source ↗
Art. 52a.
AI-assisted research summary: This provision is a heading for Chapter 6 on interest for late payment and a prolongation fee.
Art. 52a. Rozdział 6 Odsetki za zwłokę i opłata prolongacyjna - 53 Verify source ↗
Art. 53.
AI-assisted research summary: Article 53 is labeled only as “Art. 53.”
Art. 53. - 1
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§ 2.
AI-assisted research summary: The supplied text only identifies § 2 and does not state an operative rule.
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§ 1.
AI-assisted research summary: The text only lists subsection numbering and does not state a substantive rule.
§ 1. 1) 2) 3) 4) 5) 6) 7) 7a) 7b) 8) - 2
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Art. 55.
AI-assisted research summary: Article 55 is identified, but no rule text is included in the source excerpt.
Art. 55. - 1
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Art. 56b.
AI-assisted research summary: This provision contains only structural markers for numbered and lettered subsections and a reference to Art. 56ba.
Art. 56b. 1) 2) a) b) c) 3) Art. 56ba. - 56c
- 56d Verify source ↗
Art. 56d.
AI-assisted research summary: Article 56d is identified, but the provided text contains no operative rule.
Art. 56d. - 57
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Art. 58.
AI-assisted research summary: This provision is the heading for Article 58, under Chapter 6a on additional tax liability.
Art. 58. Rozdział 6a Dodatkowe zobowiązanie podatkowe - 58a
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§ 4.
AI-assisted research summary: Section 4 is identified, but no substantive rule text is provided here.
§ 4. - 58c
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- 58e Verify source ↗
Art. 58e.
AI-assisted research summary: This article is a heading for Chapter 7 on the expiration of tax liabilities.
Art. 58e. Rozdział 7 Wygaśnięcie zobowiązań podatkowych - 59
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§ 1.
AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11)
§ 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) - 2 Verify source ↗
§ 2.
AI-assisted research summary: This excerpt shows only Article 2 and a list of numbered points, but no substantive rule text.
§ 2. 1) 2) 3) 4) 5) 6) 7) - 60
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§ 2c.
AI-assisted research summary: Section 2c is listed, but no rule text is provided here.
§ 2c. - 3 Verify source ↗
§ 3.
AI-assisted research summary: This wording applies until the referenced amendment enters into force.
§ 3. § 429)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 30.. § 430)Ze zmianą wprowadzoną przez art. 84 pkt 11 ustawy, o której mowa w odnośniku 4.. - 5
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Art. 61.
AI-assisted research summary: No substantive rule text is provided in this excerpt.
Art. 61. - 1
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§ 1.
AI-assisted research summary: Section heading only; no rule is stated in the provided text.
§ 1. - 1a
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Art. 62b.
AI-assisted research summary: Article 62b is identified, but the provided text contains no substantive rule to extract.
Art. 62b. - 1
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§ 2.
AI-assisted research summary: Section 2 is identified, but no substantive rule is provided in the source text.
§ 2. - 2a
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§ 5.
AI-assisted research summary: The provided text only shows “§ 5. 1) 2)” and does not state a substantive rule.
§ 5. 1) 2) - 6
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§ 1.
AI-assisted research summary: Section 1 contains only a numbered list with no substantive rule.
§ 1. 1) 2) 3) 4) - 2
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§ 2.
AI-assisted research summary: This text only gives update notes: the wording applies until a referenced amendment takes effect, and some parts were changed by a cited act.
§ 2. 131)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 32.) 132)Ze zmianą wprowadzoną przez art. 84 pkt 12 lit. a ustawy, o której mowa w odnośniku 4.) 231)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 32.) 232)Ze zmianą wprowadzoną przez art. 84 pkt 12 lit. a ustawy, o której mowa w odnośniku 4.) § 333)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 34.. - 3
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- 67 Verify source ↗
Art. 67.
AI-assisted research summary: This article introduces Chapter 7a on relief in payment of tax liabilities.
Art. 67. Rozdział 7a Ulgi w spłacie zobowiązań podatkowych - 67a
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§ 1.
AI-assisted research summary: § 1. 1) 2) 3) a) b) c) d) e) f) g) h) i) j) k) l) m)
§ 1. 1) 2) 3) a) b) c) d) e) f) g) h) i) j) k) l) m) - 2
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§ 1.
AI-assisted research summary: The provision text only contains numbered placeholders and does not state any rule.
§ 1. 1) 2) 3) 4) - 2
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- 67e Verify source ↗
Art. 67e.
AI-assisted research summary: Article 67e is labeled as part of Chapter 8 on limitation periods.
Art. 67e. Rozdział 8 Przedawnienie - 68
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§ 2.
AI-assisted research summary: Section 2 contains two enumerated items.
§ 2. 1) 2) - 3
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