Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 5 | 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 5 of 12 · provisions 801–1,000

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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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. 86i

    AI-assisted research summary: Article 86i.

    Art. 86i.
  2. 1

    AI-assisted research summary: § 1.

    § 1.
  3. 2

    AI-assisted research summary: The provision text is too fragmentary to extract a rule.

    § 2. 1) 2)
  4. 3

    AI-assisted research summary: § 3.

    § 3.
  5. 4

    AI-assisted research summary: § 4.

    § 4.
  6. 5

    AI-assisted research summary: § 5.

    § 5.
  7. 6

    AI-assisted research summary: This text says the current wording applies until the referenced change enters into force.

    § 6. Art. 86ia53)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 54.. Art. 86ia54)Ze zmianą wprowadzoną przez art. 84 pkt 15 ustawy, o której mowa w odnośniku 4..
  8. 86j

    AI-assisted research summary: Art. 86j.

    Art. 86j.
  9. 1

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

    § 1. 1) 2)
  10. 2

    AI-assisted research summary: § 2.

    § 2.
  11. 3

    AI-assisted research summary: § 3.

    § 3.
  12. 4

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

    § 4. 1) 2) 3)
  13. 5

    AI-assisted research summary: § 5.

    § 5.
  14. 6

    AI-assisted research summary: § 6.

    § 6.
  15. 7

    AI-assisted research summary: § 7.

    § 7.
  16. 86k

    AI-assisted research summary: Art. 86k.

    Art. 86k.
  17. 1

    AI-assisted research summary: Section heading only: § 1.

    § 1.
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 3

    AI-assisted research summary: § 3.

    § 3.
  20. 86l

    AI-assisted research summary: Art. 86l.

    Art. 86l.
  21. 1

    AI-assisted research summary: § 1.

    § 1.
  22. 2

    AI-assisted research summary: This provision contains only numbered placeholders and does not state a rule.

    § 2. 1) 2) 3) 4) 5) 6) 7)
  23. 3

    AI-assisted research summary: § 3.

    § 3.
  24. 4

    AI-assisted research summary: Section 4.

    § 4.
  25. 86m

    AI-assisted research summary: Art. 86m.

    Art. 86m.
  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. 86n

    AI-assisted research summary: Art. 86n.

    Art. 86n.
  31. 1

    AI-assisted research summary: Section 1.

    § 1.
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 3

    AI-assisted research summary: § 3.

    § 3.
  34. 4

    AI-assisted research summary: This provision states “§ 4. Art. 86na.”

    § 4. Art. 86na.
  35. 86o

    AI-assisted research summary: Heading for Article 86o: Chapter 12, “Accounts.”

    Art. 86o. Rozdział 12 Rachunki
  36. 87

    AI-assisted research summary: Art. 87.

    Art. 87.
  37. 1

    AI-assisted research summary: This provision notes that the text is in the form established by Article 5 of the cited amending Act, which entered into force on 1 July 2021.

    § 1. § 255)W brzmieniu ustalonym przez art. 5 ustawy z dnia 20 maja 2021 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. poz. 1163), która weszła w życie z dniem 1 lipca 2021 r.. 1) 2)
  38. 3

    AI-assisted research summary: § 3.

    § 3.
  39. 4

    AI-assisted research summary: § 4.

    § 4.
  40. 5

    AI-assisted research summary: § 5.

    § 5.
  41. 88

    AI-assisted research summary: Art. 88.

    Art. 88.
  42. 1

    AI-assisted research summary: § 1.

    § 1.
  43. 2

    AI-assisted research summary: Section 2.

    § 2.
  44. 89

    AI-assisted research summary: Art. 89.

    Art. 89.
  45. 90

    AI-assisted research summary: Article 90 starts Chapter 13 on joint and several liability.

    Art. 90. Rozdział 13 Odpowiedzialność solidarna
  46. 91

    AI-assisted research summary: Art. 91.

    Art. 91.
  47. 92

    AI-assisted research summary: Art. 92.

    Art. 92.
  48. 1

    AI-assisted research summary: § 1.

    § 1.
  49. 2

    AI-assisted research summary: § 2.

    § 2.
  50. 3

    AI-assisted research summary: § 3.

    § 3.
  51. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  52. 4

    AI-assisted research summary: This provision is the heading for a chapter about the rights and duties of legal successors and transformed entities.

    § 4. Rozdział 14 Prawa i obowiązki następców prawnych oraz podmiotów przekształconych
  53. 93

    AI-assisted research summary: Art. 93.

    Art. 93.
  54. 1

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

    § 1. 1) 2) 3)
  55. 2

    AI-assisted research summary: This provision contains only numbering and item markers, with no substantive rule in the supplied text.

    § 2. 1) 2)
  56. 3

    AI-assisted research summary: § 3.

    § 3.
  57. 93a

    AI-assisted research summary: Art. 93a.

    Art. 93a.
  58. 1

    AI-assisted research summary: The provided text only shows section numbering and does not state a substantive rule.

    § 1. 1) 2)
  59. 2

    AI-assisted research summary: The text only shows a numbered structure and does not state a substantive rule.

    § 2. 1) a) b) 2) 3)
  60. 3

    AI-assisted research summary: § 3.

    § 3.
  61. 4

    AI-assisted research summary: § 4.

    § 4.
  62. 5

    AI-assisted research summary: § 5.

    § 5.
  63. 93b

    AI-assisted research summary: Article 93b is identified, but the provided text contains no substantive rule.

    Art. 93b.
  64. 93c

    AI-assisted research summary: Art. 93c.

    Art. 93c.
  65. 1

    AI-assisted research summary: § 1.

    § 1.
  66. 2

    AI-assisted research summary: § 2.

    § 2.
  67. 93d

    AI-assisted research summary: Art. 93d.

    Art. 93d.
  68. 93e

    AI-assisted research summary: Art. 93e.

    Art. 93e.
  69. 94

    AI-assisted research summary: Art. 94.

    Art. 94.
  70. 95

    AI-assisted research summary: Article 95.

    Art. 95.
  71. 1

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

    § 1. 1) 2)
  72. 2

    AI-assisted research summary: § 2.

    § 2.
  73. 96

    AI-assisted research summary: Art. 96. 1) 2)

    Art. 96. 1) 2)
  74. 97

    AI-assisted research summary: Article 97.

    Art. 97.
  75. 1

    AI-assisted research summary: § 1.

    § 1.
  76. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  77. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  78. 2

    AI-assisted research summary: § 2.

    § 2.
  79. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  80. 3

    AI-assisted research summary: § 3.

    § 3.
  81. 4

    AI-assisted research summary: § 4.

    § 4.
  82. 97a

    AI-assisted research summary: Art. 97a.

    Art. 97a.
  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. 98

    AI-assisted research summary: Art. 98.

    Art. 98.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7)
  90. 3

    AI-assisted research summary: § 3.

    § 3.
  91. 99

    AI-assisted research summary: Art. 99.

    Art. 99.
  92. 100

    AI-assisted research summary: Art. 100.

    Art. 100.
  93. 1

    AI-assisted research summary: § 1.

    § 1.
  94. 2

    AI-assisted research summary: § 2.

    § 2.
  95. 3

    AI-assisted research summary: § 3.

    § 3.
  96. 101

    AI-assisted research summary: Article 101.

    Art. 101.
  97. 1

    AI-assisted research summary: § 1.

    § 1.
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 3

    AI-assisted research summary: § 3.

    § 3.
  100. 102

    AI-assisted research summary: Art. 102.

    Art. 102.
  101. 1

    AI-assisted research summary: § 1.

    § 1.
  102. 2

    AI-assisted research summary: § 2.

    § 2.
  103. 3

    AI-assisted research summary: Section 3 only appears as a heading, with no substantive rule text provided.

    § 3.
  104. 103

    AI-assisted research summary: Art. 103.

    Art. 103.
  105. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  106. 2

    AI-assisted research summary: § 2.

    § 2.
  107. 104

    AI-assisted research summary: Art. 104.

    Art. 104.
  108. 105

    AI-assisted research summary: Art. 105.

    Art. 105.
  109. 1

    AI-assisted research summary: § 1.

    § 1.
  110. 2

    AI-assisted research summary: § 2.

    § 2.
  111. 3

    AI-assisted research summary: § 3.

    § 3.
  112. 4

    AI-assisted research summary: § 4.

    § 4.
  113. 106

    AI-assisted research summary: Article 106.

    Art. 106.
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 3

    AI-assisted research summary: This section introduces Chapter 15 on the tax liability of third parties.

    § 3. Rozdział 15 Odpowiedzialność podatkowa osób trzecich
  117. 107

    AI-assisted research summary: Art. 107.

    Art. 107.
  118. 1

    AI-assisted research summary: § 1.

    § 1.
  119. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  120. 2

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

    § 2. 1) 2) 3) 4)
  121. 3

    AI-assisted research summary: § 3.

    § 3.
  122. 108

    AI-assisted research summary: Art. 108.

    Art. 108.
  123. 1

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

    § 1.
  124. 2

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

    § 2. 1) 2) a) b) c) d) e) 3) 4)
  125. 3

    AI-assisted research summary: § 3.

    § 3.
  126. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  127. 4

    AI-assisted research summary: § 4.

    § 4.
  128. 109

    AI-assisted research summary: Art. 109.

    Art. 109.
  129. 1

    AI-assisted research summary: § 1.

    § 1.
  130. 2

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

    § 2. 1) 2) 3)
  131. 110

    AI-assisted research summary: Article 110.

    Art. 110.
  132. 1

    AI-assisted research summary: § 1.

    § 1.
  133. 2

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

    § 2. 1) 2)
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 111

    AI-assisted research summary: Article 111.

    Art. 111.
  136. 1

    AI-assisted research summary: § 1.

    § 1.
  137. 2

    AI-assisted research summary: § 2.

    § 2.
  138. 3

    AI-assisted research summary: § 3.

    § 3.
  139. 4

    AI-assisted research summary: § 4.

    § 4.
  140. 5

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

    § 5. 1) 2)
  141. 112

    AI-assisted research summary: Art. 112.

    Art. 112.
  142. 1

    AI-assisted research summary: § 1.

    § 1.
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 3

    AI-assisted research summary: § 3.

    § 3.
  145. 4

    AI-assisted research summary: The provided text only shows section markers and does not state a substantive rule.

    § 4. 1) 2)
  146. 5

    AI-assisted research summary: § 5.

    § 5.
  147. 6

    AI-assisted research summary: § 6.

    § 6.
  148. 7

    AI-assisted research summary: § 7.

    § 7.
  149. 112a

    AI-assisted research summary: Art. 112a.

    Art. 112a.
  150. 112b

    AI-assisted research summary: Art. 112b.

    Art. 112b.
  151. 112c

    AI-assisted research summary: The provided text only identifies Article 112c and does not state a rule.

    Art. 112c.
  152. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  153. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  154. 1

    AI-assisted research summary: § 1.

    § 1.
  155. 2

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

    § 2. 1) 2)
  156. 3

    AI-assisted research summary: § 3.

    § 3.
  157. 4

    AI-assisted research summary: § 4.

    § 4.
  158. 114a

    AI-assisted research summary: Article 114a is listed, but the provided text does not include any substantive rule.

    Art. 114a.
  159. 1

    AI-assisted research summary: No rule is stated in this text.

    § 1.
  160. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 115

    AI-assisted research summary: Art. 115.

    Art. 115.
  163. 1

    AI-assisted research summary: § 1.

    § 1.
  164. 2

    AI-assisted research summary: § 2.

    § 2.
  165. 3

    AI-assisted research summary: § 3.

    § 3.
  166. 4

    AI-assisted research summary: § 4.

    § 4.
  167. 5

    AI-assisted research summary: § 5.

    § 5.
  168. 116

    AI-assisted research summary: Art. 116.

    Art. 116.
  169. 1

    AI-assisted research summary: Fragmentary numbering only; no substantive rule is stated.

    § 1. 1) a) b) 2)
  170. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  171. 2

    AI-assisted research summary: § 2.

    § 2.
  172. 2a

    AI-assisted research summary: This provision says the text is in the wording established by article 10 point 2 of the act referred to in footnote 58.

    § 2a. § 359)W brzmieniu ustalonym przez art. 10 pkt 2 ustawy, o której mowa w odnośniku 58..
  173. 4

    AI-assisted research summary: This text only notes that § 4 was added by a referenced act.

    § 4. § 560)Dodany przez art. 10 pkt 3 ustawy, o której mowa w odnośniku 58..
  174. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  175. 1

    AI-assisted research summary: § 1.

    § 1.
  176. 2

    AI-assisted research summary: § 2.

    § 2.
  177. 3

    AI-assisted research summary: § 3.

    § 3.
  178. 4

    AI-assisted research summary: § 4.

    § 4.
  179. 5

    AI-assisted research summary: § 5.

    § 5.
  180. 116b

    AI-assisted research summary: Art. 116b.

    Art. 116b.
  181. 1

    AI-assisted research summary: § 1.

    § 1.
  182. 2

    AI-assisted research summary: Section 2.

    § 2.
  183. 3

    AI-assisted research summary: § 3.

    § 3.
  184. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  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. 4

    AI-assisted research summary: § 4.

    § 4.
  189. 117a

    AI-assisted research summary: Art. 117a.

    Art. 117a.
  190. 1

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

    § 1.
  191. 2

    AI-assisted research summary: § 2.

    § 2.
  192. 117b

    AI-assisted research summary: Article 117b.

    Art. 117b.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: This provision contains a reference to Article 117ba.

    § 2. Art. 117ba.
  195. 1

    AI-assisted research summary: § 1.

    § 1.
  196. 2

    AI-assisted research summary: § 2.

    § 2.
  197. 3

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

    § 3. 1) 2) 3) a) b) c) 4) 5)
  198. 4

    AI-assisted research summary: Section 4 contains four numbered items, but no substantive rule is stated in the provided text.

    § 4. 1) 2) 3) 4)
  199. 5

    AI-assisted research summary: § 5. Art. 117bb.

    § 5. Art. 117bb.
  200. 117c

    AI-assisted research summary: Art. 117c.

    Art. 117c.

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