Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 6 | 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 6 of 12 · provisions 1,001–1,200

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
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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. 117d

    AI-assisted research summary: Article 117d is identified, but no substantive rule text is provided here.

    Art. 117d.
  2. 1

    AI-assisted research summary: § 1.

    § 1.
  3. 2

    AI-assisted research summary: § 2.

    § 2.
  4. 3

    AI-assisted research summary: § 3.

    § 3.
  5. 4

    AI-assisted research summary: § 4.

    § 4.
  6. 118

    AI-assisted research summary: Art. 118.

    Art. 118.
  7. 1

    AI-assisted research summary: This excerpt only shows section numbering and item markers; it does not state a substantive rule.

    § 1. 1) 2)
  8. 2

    AI-assisted research summary: § 2.

    § 2.
  9. 119

    AI-assisted research summary: Art. 119.

    Art. 119.
  10. 1

    AI-assisted research summary: § 1.

    § 1.
  11. 2

    AI-assisted research summary: This provision is a heading for Section IIIA on anti-tax-avoidance and its Chapter 1 on the anti-avoidance clause.

    § 2. Dział IIIA Przeciwdziałanie unikaniu opodatkowania Rozdział 1 Klauzula przeciwko unikaniu opodatkowania
  12. 119a

    AI-assisted research summary: Art. 119a.

    Art. 119a.
  13. 1

    AI-assisted research summary: § 1.

    § 1.
  14. 2

    AI-assisted research summary: § 2.

    § 2.
  15. 3

    AI-assisted research summary: § 3.

    § 3.
  16. 4

    AI-assisted research summary: § 4.

    § 4.
  17. 5

    AI-assisted research summary: § 5.

    § 5.
  18. 6

    AI-assisted research summary: § 6.

    § 6.
  19. 7

    AI-assisted research summary: § 7.

    § 7.
  20. 119b

    AI-assisted research summary: Art. 119b.

    Art. 119b.
  21. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  22. 2

    AI-assisted research summary: § 2.

    § 2.
  23. 119c

    AI-assisted research summary: Art. 119c.

    Art. 119c.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

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

    § 2. 1) 2) 3) 4) 5) 6) 7) 8)
  26. 119d

    AI-assisted research summary: Art. 119d.

    Art. 119d.
  27. 119e

    AI-assisted research summary: Art. 119e.

    Art. 119e.
  28. 119f

    AI-assisted research summary: Art. 119f.

    Art. 119f.
  29. 1

    AI-assisted research summary: § 1.

    § 1.
  30. 2

    AI-assisted research summary: This provision is a chapter heading for tax proceedings in cases of tax avoidance.

    § 2. Rozdział 2 Postępowanie podatkowe w przypadku unikania opodatkowania
  31. 119g

    AI-assisted research summary: Art. 119g.

    Art. 119g.
  32. 1

    AI-assisted research summary: Section 1 only contains numbered placeholders (1) to (5) and does not state a substantive rule.

    § 1. 1) 2) 3) 4) 5)
  33. 2

    AI-assisted research summary: § 2.

    § 2.
  34. 3

    AI-assisted research summary: § 3.

    § 3.
  35. 4

    AI-assisted research summary: § 4.

    § 4.
  36. 5

    AI-assisted research summary: § 5.

    § 5.
  37. 6

    AI-assisted research summary: § 6.

    § 6.
  38. 7

    AI-assisted research summary: § 7.

    § 7.
  39. 8

    AI-assisted research summary: This provision only identifies Article 119ga.

    § 8. Art. 119ga.
  40. 1

    AI-assisted research summary: § 1.

    § 1.
  41. 2

    AI-assisted research summary: Section 2.

    § 2.
  42. 3

    AI-assisted research summary: § 3.

    § 3.
  43. 4

    AI-assisted research summary: § 4. Art. 119gb.

    § 4. Art. 119gb.
  44. 1

    AI-assisted research summary: § 1.

    § 1.
  45. 2

    AI-assisted research summary: Section 2.

    § 2.
  46. 3

    AI-assisted research summary: This provision lists Articles 119gc and 119gd.

    § 3. Art. 119gc. Art. 119gd.
  47. 1

    AI-assisted research summary: § 1.

    § 1.
  48. 2

    AI-assisted research summary: § 2.

    § 2.
  49. 119h

    AI-assisted research summary: Art. 119h.

    Art. 119h.
  50. 1

    AI-assisted research summary: § 1.

    § 1.
  51. 2

    AI-assisted research summary: § 2.

    § 2.
  52. 3

    AI-assisted research summary: § 3.

    § 3.
  53. 4

    AI-assisted research summary: § 4.

    § 4.
  54. 119i

    AI-assisted research summary: Article 119i is identified by title only; no substantive rule is provided in the source text.

    Art. 119i.
  55. 1

    AI-assisted research summary: § 1.

    § 1.
  56. 2

    AI-assisted research summary: § 2.

    § 2.
  57. 3

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

    § 3. § 461)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 62.. § 462)Ze zmianą wprowadzoną przez art. 84 pkt 16 lit. a ustawy, o której mowa w odnośniku 4..
  58. 5

    AI-assisted research summary: § 5.

    § 5.
  59. 6

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

    § 6. § 763)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 64.. § 764)Ze zmianą wprowadzoną przez art. 84 pkt 16 lit. b ustawy, o której mowa w odnośniku 4..
  60. 8

    AI-assisted research summary: § 8.

    § 8.
  61. 9

    AI-assisted research summary: § 9.

    § 9.
  62. 10

    AI-assisted research summary: § 10.

    § 10.
  63. 119j

    AI-assisted research summary: Article 119j.

    Art. 119j.
  64. 1

    AI-assisted research summary: § 1.

    § 1.
  65. 2

    AI-assisted research summary: § 2.

    § 2.
  66. 3

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

    § 3.
  67. 4

    AI-assisted research summary: § 4.

    § 4.
  68. 5

    AI-assisted research summary: § 5.

    § 5.
  69. 119k

    AI-assisted research summary: Art. 119k.

    Art. 119k.
  70. 1

    AI-assisted research summary: § 1.

    § 1.
  71. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  72. 2

    AI-assisted research summary: § 2.

    § 2.
  73. 3

    AI-assisted research summary: § 3.

    § 3.
  74. 4

    AI-assisted research summary: § 4.

    § 4.
  75. 119l

    AI-assisted research summary: This provision is a heading for Chapter 3, titled the Council for Counteracting Tax Avoidance.

    Art. 119l. Rozdział 3 Rada do Spraw Przeciwdziałania Unikaniu Opodatkowania
  76. 119m

    AI-assisted research summary: Art. 119m.

    Art. 119m.
  77. 1

    AI-assisted research summary: § 1.

    § 1.
  78. 2

    AI-assisted research summary: § 2.

    § 2.
  79. 3

    AI-assisted research summary: Section 3.

    § 3.
  80. 4

    AI-assisted research summary: § 4.

    § 4.
  81. 119n

    AI-assisted research summary: Art. 119n.

    Art. 119n.
  82. 119o

    AI-assisted research summary: Article 119o.

    Art. 119o.
  83. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7)
  84. 2

    AI-assisted research summary: This wording applies until the amendment mentioned in footnote 66 enters into force.

    § 2. 1) 2) 3) 4) 5) 6) § 365)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 66..
  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. 119p

    AI-assisted research summary: Art. 119p.

    Art. 119p.
  89. 1

    AI-assisted research summary: § 1.

    § 1.
  90. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  91. 2

    AI-assisted research summary: § 2.

    § 2.
  92. 119q

    AI-assisted research summary: Art. 119q.

    Art. 119q.
  93. 1

    AI-assisted research summary: § 1.

    § 1.
  94. 2

    AI-assisted research summary: § 2.

    § 2.
  95. 119r

    AI-assisted research summary: Art. 119r.

    Art. 119r.
  96. 1

    AI-assisted research summary: § 1.

    § 1.
  97. 2

    AI-assisted research summary: § 2.

    § 2.
  98. 3

    AI-assisted research summary: § 3.

    § 3.
  99. 119s

    AI-assisted research summary: Art. 119s.

    Art. 119s.
  100. 1

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

    § 1. 1) 2) 3) 4)
  101. 2

    AI-assisted research summary: § 2.

    § 2.
  102. 3

    AI-assisted research summary: § 3.

    § 3.
  103. 4

    AI-assisted research summary: § 4.

    § 4.
  104. 5

    AI-assisted research summary: § 5.

    § 5.
  105. 6

    AI-assisted research summary: § 6.

    § 6.
  106. 7

    AI-assisted research summary: § 7.

    § 7.
  107. 119t

    AI-assisted research summary: Art. 119t.

    Art. 119t.
  108. 119u

    AI-assisted research summary: Art. 119u.

    Art. 119u.
  109. 119v

    AI-assisted research summary: Art. 119v.

    Art. 119v.
  110. 1

    AI-assisted research summary: § 1.

    § 1.
  111. 2

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

    § 2. 1) 2)
  112. 3

    AI-assisted research summary: § 3.

    § 3.
  113. 4

    AI-assisted research summary: § 4 contains a heading for Chapter 4, “Opinie zabezpieczające,” and placeholder subitems, but no substantive rule is stated in the provided text.

    § 4. 1) a) b) 2) Rozdział 4 Opinie zabezpieczające
  114. 119w

    AI-assisted research summary: Art. 119w.

    Art. 119w.
  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. 119x

    AI-assisted research summary: Art. 119x.

    Art. 119x.
  119. 1

    AI-assisted research summary: This text only lists subsection markers and does not state a substantive rule.

    § 1. 1) 2) 3) 3a) 4) 5) 6) 6a) 6b) 7)
  120. 2

    AI-assisted research summary: § 2.

    § 2.
  121. 3

    AI-assisted research summary: § 3.

    § 3.
  122. 4

    AI-assisted research summary: § 4.

    § 4.
  123. 5

    AI-assisted research summary: § 5.

    § 5.
  124. 119y

    AI-assisted research summary: Art. 119y.

    Art. 119y.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

    AI-assisted research summary: § 2.

    § 2.
  127. 3

    AI-assisted research summary: § 3.

    § 3.
  128. 119z

    AI-assisted research summary: This text only lists article headings and subdivision markers; it does not state any substantive rule.

    Art. 119z. Art. 119za. 1) 2) 3) Art. 119zb.
  129. 1

    AI-assisted research summary: § 1.

    § 1.
  130. 2

    AI-assisted research summary: § 2.

    § 2.
  131. 3

    AI-assisted research summary: § 3. Art. 119zc.

    § 3. Art. 119zc.
  132. 1

    AI-assisted research summary: § 1.

    § 1.
  133. 2

    AI-assisted research summary: This provision contains only numbering and does not state a substantive rule in the provided text.

    § 2. 1) 2)
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 4

    AI-assisted research summary: § 4. Art. 119zd.

    § 4. Art. 119zd.
  136. 1

    AI-assisted research summary: § 1.

    § 1.
  137. 2

    AI-assisted research summary: § 2. Art. 119zda.

    § 2. Art. 119zda.
  138. 1

    AI-assisted research summary: § 1.

    § 1.
  139. 2

    AI-assisted research summary: This wording of Article 119zf applies until the amendment mentioned in footnote 68 enters into force.

    § 2. Art. 119ze. 1) 2) Art. 119zea. Art. 119zf67)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 68.. Art. 119zf68)Ze zmianą wprowadzoną przez art. 84 pkt 18 ustawy, o której mowa w odnośniku 4.. Rozdział 5 Cofnięcie skutków unikania opodatkowania Art. 119zfa.
  140. 1

    AI-assisted research summary: § 1.

    § 1.
  141. 2

    AI-assisted research summary: § 2.

    § 2.
  142. 3

    AI-assisted research summary: § 3.

    § 3.
  143. 4

    AI-assisted research summary: § 4.

    § 4.
  144. 5

    AI-assisted research summary: § 5. Art. 119zfb. 1) 2) Art. 119zfc.

    § 5. Art. 119zfb. 1) 2) Art. 119zfc.
  145. 1

    AI-assisted research summary: § 1.

    § 1.
  146. 2

    AI-assisted research summary: This provision consists of a reference to Art. 119zfd.

    § 2. Art. 119zfd.
  147. 1

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

    § 1. 1) a) b) c) 2) a) b) c) 3) 4) a) b) c)
  148. 2

    AI-assisted research summary: The text only shows § 2 with items 1) and 2); no substantive rule is visible.

    § 2. 1) 2)
  149. 3

    AI-assisted research summary: § 3.

    § 3.
  150. 4

    AI-assisted research summary: § 4.

    § 4.
  151. 5

    AI-assisted research summary: § 5. Art. 119zfe.

    § 5. Art. 119zfe.
  152. 1

    AI-assisted research summary: § 1.

    § 1.
  153. 2

    AI-assisted research summary: This text only references Article 119zff; it does not state a substantive rule on its face.

    § 2. 1) 2) 3) Art. 119zff.
  154. 1

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

    § 1. 1) 2)
  155. 2

    AI-assisted research summary: § 2.

    § 2.
  156. 3

    AI-assisted research summary: § 3.

    § 3.
  157. 4

    AI-assisted research summary: The provided text shows only the section marker and item numbers; no rule is stated in the text shown.

    § 4. 1) 2)
  158. 5

    AI-assisted research summary: § 5.

    § 5.
  159. 6

    AI-assisted research summary: § 6.

    § 6.
  160. 7

    AI-assisted research summary: § 7.

    § 7.
  161. 8

    AI-assisted research summary: This provision contains references to Articles 119zfg and 119zfh.

    § 8. 1) 2) Art. 119zfg. Art. 119zfh.
  162. 1

    AI-assisted research summary: § 1.

    § 1.
  163. 2

    AI-assisted research summary: § 2.

    § 2.
  164. 3

    AI-assisted research summary: § 3.

    § 3.
  165. 4

    AI-assisted research summary: § 4. Art. 119zfi.

    § 4. Art. 119zfi.
  166. 1

    AI-assisted research summary: § 1.

    § 1.
  167. 2

    AI-assisted research summary: § 2. Art. 119zfj.

    § 2. Art. 119zfj.
  168. 1

    AI-assisted research summary: This provision contains only a numbered/lettered structure and no substantive rule text.

    § 1. 1) 2) a) b) c) 3)
  169. 2

    AI-assisted research summary: § 2.

    § 2.
  170. 3

    AI-assisted research summary: This provision only refers to Article 119zfk.

    § 3. Art. 119zfk.
  171. 1

    AI-assisted research summary: § 1.

    § 1.
  172. 2

    AI-assisted research summary: § 2.

    § 2.
  173. 3

    AI-assisted research summary: § 3.

    § 3.
  174. 4

    AI-assisted research summary: § 4.

    § 4.
  175. 5

    AI-assisted research summary: This provision only gives a reference to Article 119zfl.

    § 5. Art. 119zfl.
  176. 1

    AI-assisted research summary: § 1.

    § 1.
  177. 2

    AI-assisted research summary: § 2. Art. 119zfm.

    § 2. Art. 119zfm.
  178. 1

    AI-assisted research summary: This fragment contains only section numbering and numbered points, with no substantive rule stated.

    § 1. 1) 2)
  179. 2

    AI-assisted research summary: The text provided is mainly a structural heading listing article and subsection markers, not a substantive rule.

    § 2. Art. 119zfn. Dział IIIB Przeciwdziałanie wykorzystywaniu sektora finansowego do wyłudzeń skarbowych Rozdział 1 Przepisy ogólne Art. 119zg. 1) a) b) c) 2) 3) 3a) 4) a) b) c) d) 5) a) b) c) d) 6) 7) 8) 9) a) b) c) Art. 119zh. 1) 2) 3) 4) 5) 6) 7) 8) 9) Art. 119zha.
  180. 1

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

    § 1. 1) 2) 3)
  181. 2

    AI-assisted research summary: § 2.

    § 2.
  182. 3

    AI-assisted research summary: § 3. Art. 119zhb.

    § 3. Art. 119zhb.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 3

    AI-assisted research summary: § 3. Art. 119zi.

    § 3. Art. 119zi.
  186. 1

    AI-assisted research summary: This wording applies until the amendment referred to in footnote 71 enters into force.

    § 1. § 270)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 71..
  187. 2

    AI-assisted research summary: § 2.

    § 2.
  188. 3

    AI-assisted research summary: § 3.

    § 3.
  189. 4

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

    § 4. 1) 2) 3)
  190. 5

    AI-assisted research summary: § 5.

    § 5.
  191. 6

    AI-assisted research summary: The text says this wording remains in force until the amendment referenced in footnote 73 takes effect.

    § 6. 1) 2) 3) § 772)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 73.. § 773)Ze zmianą wprowadzoną przez art. 84 pkt 19 lit. b ustawy, o której mowa w odnośniku 4..
  192. 8

    AI-assisted research summary: This provision only points to Article 119zj.

    § 8. 1) 2) 3) 4) Art. 119zj.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 3

    AI-assisted research summary: § 3.

    § 3.
  196. 4

    AI-assisted research summary: § 4.

    § 4.
  197. 5

    AI-assisted research summary: § 5.

    § 5.
  198. 6

    AI-assisted research summary: This provision contains a reference to Article 119zk.

    § 6. Art. 119zk.
  199. 1

    AI-assisted research summary: § 1.

    § 1.
  200. 2

    AI-assisted research summary: § 2.

    § 2.

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