Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 3 | 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 3 of 12 · provisions 401–600

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. 1

    AI-assisted research summary: § 1.

    § 1.
  2. 2

    AI-assisted research summary: § 2.

    § 2.
  3. 46b

    AI-assisted research summary: Art. 46b.

    Art. 46b.
  4. 1

    AI-assisted research summary: § 1.

    § 1.
  5. 2

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

    § 2. 1) 2)
  6. 3

    AI-assisted research summary: § 3.

    § 3.
  7. 46c

    AI-assisted research summary: Article 46c.

    Art. 46c.
  8. 1

    AI-assisted research summary: § 1.

    § 1.
  9. 2

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

    § 2. 1) 2) a) b) c) d)
  10. 3

    AI-assisted research summary: § 3.

    § 3.
  11. 4

    AI-assisted research summary: § 4.

    § 4.
  12. 5

    AI-assisted research summary: § 5.

    § 5.
  13. 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..
  14. 7

    AI-assisted research summary: § 7.

    § 7.
  15. 46d

    AI-assisted research summary: The provided text only identifies Article 46d and does not include any operative rule.

    Art. 46d.
  16. 1

    AI-assisted research summary: § 1.

    § 1.
  17. 2

    AI-assisted research summary: § 2.

    § 2.
  18. 46e

    AI-assisted research summary: Art. 46e.

    Art. 46e.
  19. 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)
  20. 46g

    AI-assisted research summary: Art. 46g. 1) 2) a) b)

    Art. 46g. 1) 2) a) b)
  21. 46h

    AI-assisted research summary: Art. 46h.

    Art. 46h.
  22. 1

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

    § 1. 1) 2)
  23. 2

    AI-assisted research summary: § 2.

    § 2.
  24. 46i

    AI-assisted research summary: Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności

    Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności
  25. 47

    AI-assisted research summary: Art. 47.

    Art. 47.
  26. 1

    AI-assisted research summary: § 1.

    § 1.
  27. 2

    AI-assisted research summary: § 2.

    § 2.
  28. 3

    AI-assisted research summary: § 3.

    § 3.
  29. 4

    AI-assisted research summary: § 4.

    § 4.
  30. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  31. 5

    AI-assisted research summary: § 5.

    § 5.
  32. 48

    AI-assisted research summary: Art. 48.

    Art. 48.
  33. 1

    AI-assisted research summary: § 1.

    § 1.
  34. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  35. 3

    AI-assisted research summary: § 3.

    § 3.
  36. 49

    AI-assisted research summary: Art. 49.

    Art. 49.
  37. 1

    AI-assisted research summary: § 1.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 3

    AI-assisted research summary: § 3.

    § 3.
  40. 50

    AI-assisted research summary: This article is a chapter heading for tax arrears.

    Art. 50. Rozdział 5 Zaległość podatkowa
  41. 51

    AI-assisted research summary: Article 51 is identified, but this excerpt does not state any rule.

    Art. 51.
  42. 1

    AI-assisted research summary: § 1.

    § 1.
  43. 2

    AI-assisted research summary: Section 2.

    § 2.
  44. 3

    AI-assisted research summary: § 3.

    § 3.
  45. 52

    AI-assisted research summary: Art. 52.

    Art. 52.
  46. 1

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

    § 1. 1) 2) a) b) c)
  47. 2

    AI-assisted research summary: § 2.

    § 2.
  48. 3

    AI-assisted research summary: § 3.

    § 3.
  49. 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
  50. 53

    AI-assisted research summary: Article 53 is labeled only as “Art. 53.”

    Art. 53.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: The supplied text only identifies § 2 and does not state an operative rule.

    § 2.
  53. 3

    AI-assisted research summary: § 3.

    § 3.
  54. 4

    AI-assisted research summary: § 4.

    § 4.
  55. 5

    AI-assisted research summary: § 5.

    § 5.
  56. 6

    AI-assisted research summary: § 6.

    § 6.
  57. 53a

    AI-assisted research summary: Art. 53a.

    Art. 53a.
  58. 1

    AI-assisted research summary: § 1.

    § 1.
  59. 2

    AI-assisted research summary: Section 2.

    § 2.
  60. 54

    AI-assisted research summary: Art. 54.

    Art. 54.
  61. 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)
  62. 2

    AI-assisted research summary: § 2.

    § 2.
  63. 3

    AI-assisted research summary: § 3.

    § 3.
  64. 4

    AI-assisted research summary: § 4.

    § 4.
  65. 5

    AI-assisted research summary: § 5.

    § 5.
  66. 55

    AI-assisted research summary: Article 55 is identified, but no rule text is included in the source excerpt.

    Art. 55.
  67. 1

    AI-assisted research summary: § 1.

    § 1.
  68. 2

    AI-assisted research summary: § 2.

    § 2.
  69. 56

    AI-assisted research summary: Art. 56.

    Art. 56.
  70. 1

    AI-assisted research summary: § 1.

    § 1.
  71. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  72. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  73. 2

    AI-assisted research summary: Section 2.

    § 2.
  74. 3

    AI-assisted research summary: § 3.

    § 3.
  75. 56a

    AI-assisted research summary: Art. 56a.

    Art. 56a.
  76. 1

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

    § 1. 1) 2)
  77. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  78. 3

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

    § 3. 1) 1a) 2)
  79. 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.
  80. 56c

    AI-assisted research summary: Art. 56c.

    Art. 56c.
  81. 56d

    AI-assisted research summary: Article 56d is identified, but the provided text contains no operative rule.

    Art. 56d.
  82. 57

    AI-assisted research summary: Art. 57.

    Art. 57.
  83. 1

    AI-assisted research summary: § 1.

    § 1.
  84. 2

    AI-assisted research summary: § 2.

    § 2.
  85. 3

    AI-assisted research summary: § 3.

    § 3.
  86. 4

    AI-assisted research summary: § 4.

    § 4.
  87. 5

    AI-assisted research summary: § 5.

    § 5.
  88. 6

    AI-assisted research summary: § 6.

    § 6.
  89. 7

    AI-assisted research summary: § 7.

    § 7.
  90. 8

    AI-assisted research summary: § 8.

    § 8.
  91. 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
  92. 58a

    AI-assisted research summary: Article 58a.

    Art. 58a.
  93. 1

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

    § 1. 1) 2) 3) 4) 5)
  94. 2

    AI-assisted research summary: § 2.

    § 2.
  95. 3

    AI-assisted research summary: § 3.

    § 3.
  96. 4

    AI-assisted research summary: § 4.

    § 4.
  97. 5

    AI-assisted research summary: § 5.

    § 5.
  98. 58b

    AI-assisted research summary: Art. 58b.

    Art. 58b.
  99. 1

    AI-assisted research summary: § 1.

    § 1.
  100. 2

    AI-assisted research summary: § 2.

    § 2.
  101. 3

    AI-assisted research summary: § 3.

    § 3.
  102. 4

    AI-assisted research summary: Section 4 is identified, but no substantive rule text is provided here.

    § 4.
  103. 58c

    AI-assisted research summary: Art. 58c.

    Art. 58c.
  104. 1

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

    § 1. 1) 2) 3)
  105. 2

    AI-assisted research summary: § 2.

    § 2.
  106. 3

    AI-assisted research summary: § 3.

    § 3.
  107. 58d

    AI-assisted research summary: Article 58d.

    Art. 58d.
  108. 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
  109. 59

    AI-assisted research summary: Art. 59.

    Art. 59.
  110. 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)
  111. 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)
  112. 60

    AI-assisted research summary: Art. 60.

    Art. 60.
  113. 1

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

    § 1. 1) 2)
  114. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  117. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  118. 2c

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

    § 2c.
  119. 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..
  120. 5

    AI-assisted research summary: § 5.

    § 5.
  121. 6

    AI-assisted research summary: § 6.

    § 6.
  122. 61

    AI-assisted research summary: No substantive rule text is provided in this excerpt.

    Art. 61.
  123. 1

    AI-assisted research summary: § 1.

    § 1.
  124. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  125. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  126. 2

    AI-assisted research summary: § 2.

    § 2.
  127. 3

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

    § 3. 1) 2) 3)
  128. 4

    AI-assisted research summary: § 4.

    § 4.
  129. 61a

    AI-assisted research summary: Art. 61a.

    Art. 61a.
  130. 1

    AI-assisted research summary: § 1.

    § 1.
  131. 2

    AI-assisted research summary: § 2.

    § 2.
  132. 61b

    AI-assisted research summary: Art. 61b.

    Art. 61b.
  133. 1

    AI-assisted research summary: § 1.

    § 1.
  134. 2

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

    § 2. 1) 2) 3)
  135. 3

    AI-assisted research summary: § 3.

    § 3.
  136. 4

    AI-assisted research summary: § 4.

    § 4.
  137. 62

    AI-assisted research summary: Art. 62.

    Art. 62.
  138. 1

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

    § 1.
  139. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 3

    AI-assisted research summary: § 3.

    § 3.
  142. 4

    AI-assisted research summary: § 4.

    § 4.
  143. 4a

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

    § 4a. 1) 2) 3) 4)
  144. 5

    AI-assisted research summary: § 5.

    § 5.
  145. 62a

    AI-assisted research summary: Article 62a.

    Art. 62a.
  146. 62b

    AI-assisted research summary: Article 62b is identified, but the provided text contains no substantive rule to extract.

    Art. 62b.
  147. 1

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

    § 1. 1) 2) 3)
  148. 2

    AI-assisted research summary: § 2.

    § 2.
  149. 3

    AI-assisted research summary: § 3.

    § 3.
  150. 63

    AI-assisted research summary: Article 63.

    Art. 63.
  151. 1

    AI-assisted research summary: § 1.

    § 1.
  152. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  153. 2

    AI-assisted research summary: § 2.

    § 2.
  154. 3

    AI-assisted research summary: § 3.

    § 3.
  155. 64

    AI-assisted research summary: Art. 64.

    Art. 64.
  156. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  157. 2

    AI-assisted research summary: Section 2 is identified, but no substantive rule is provided in the source text.

    § 2.
  158. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  159. 3

    AI-assisted research summary: § 3.

    § 3.
  160. 4

    AI-assisted research summary: § 4.

    § 4.
  161. 5

    AI-assisted research summary: The provided text only shows “§ 5. 1) 2)” and does not state a substantive rule.

    § 5. 1) 2)
  162. 6

    AI-assisted research summary: § 6.

    § 6.
  163. 6a

    AI-assisted research summary: § 6a.

    § 6a.
  164. 7

    AI-assisted research summary: § 7.

    § 7.
  165. 65

    AI-assisted research summary: Art. 65.

    Art. 65.
  166. 1

    AI-assisted research summary: Section 1 contains only a numbered list with no substantive rule.

    § 1. 1) 2) 3) 4)
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 66

    AI-assisted research summary: Article 66 only.

    Art. 66.
  169. 1

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

    § 1. 1) 2)
  170. 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..
  171. 3

    AI-assisted research summary: Section 3.

    § 3.
  172. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  173. 3b

    AI-assisted research summary: § 3b.

    § 3b.
  174. 4

    AI-assisted research summary: § 4.

    § 4.
  175. 5

    AI-assisted research summary: § 5.

    § 5.
  176. 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
  177. 67a

    AI-assisted research summary: Art. 67a.

    Art. 67a.
  178. 1

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

    § 1. 1) 2) 3)
  179. 2

    AI-assisted research summary: § 2.

    § 2.
  180. 67b

    AI-assisted research summary: Art. 67b.

    Art. 67b.
  181. 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)
  182. 2

    AI-assisted research summary: § 2.

    § 2.
  183. 3

    AI-assisted research summary: § 3.

    § 3.
  184. 4

    AI-assisted research summary: § 4.

    § 4.
  185. 5

    AI-assisted research summary: § 5.

    § 5.
  186. 6

    AI-assisted research summary: § 6.

    § 6.
  187. 67c

    AI-assisted research summary: Art. 67c.

    Art. 67c.
  188. 1

    AI-assisted research summary: § 1.

    § 1.
  189. 2

    AI-assisted research summary: § 2.

    § 2.
  190. 67d

    AI-assisted research summary: Article 67d only.

    Art. 67d.
  191. 1

    AI-assisted research summary: The provision text only contains numbered placeholders and does not state any rule.

    § 1. 1) 2) 3) 4)
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

    AI-assisted research summary: § 4.

    § 4.
  195. 67e

    AI-assisted research summary: Article 67e is labeled as part of Chapter 8 on limitation periods.

    Art. 67e. Rozdział 8 Przedawnienie
  196. 68

    AI-assisted research summary: Art. 68.

    Art. 68.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: Section 2 contains two enumerated items.

    § 2. 1) 2)
  199. 3

    AI-assisted research summary: § 3.

    § 3.
  200. 3a

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

    § 3a. 1) 2) 3) 4)

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