Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa
Part 7 of 12 · provisions 1,201–1,400
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
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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
Showing 200 of 2,371
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§ 4.
AI-assisted research summary: This provision only identifies § 4 and refers to Art. 119zl.
§ 4. Art. 119zl. - 1
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§ 1.
AI-assisted research summary: This provision contains only numbered placeholders and does not state a substantive rule in the provided text.
§ 1. 1) 2) 3) 4) 5) 6) 7) - 2 Verify source ↗
§ 2.
AI-assisted research summary: This provision only shows headings for Article 2, § 2, Chapter 2, and “Risk analysis.”
§ 2. Art. 119zma. Rozdział 2 Analiza ryzyka Art. 119zn. - 1 Verify source ↗
§ 1.
AI-assisted research summary: Section 1 is listed, but no substantive rule is stated in the provided text.
§ 1. - 2
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§ 4.
AI-assisted research summary: Section 4 is identified, but no rule text is provided.
§ 4. - 5
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§ 1.
AI-assisted research summary: This text contains only structural numbering and no substantive rule.
§ 1. 1) 2) a) b) - 1a
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- 11 Verify source ↗
§ 11.
AI-assisted research summary: Section 11 refers to Article 119zp.
§ 11. Art. 119zp. - 1
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§ 3.
AI-assisted research summary: § 3. Art. 119zq. 1) 2) 3) Art. 119zr.
§ 3. Art. 119zq. 1) 2) 3) Art. 119zr. - 1 Verify source ↗
§ 1.
AI-assisted research summary: This provision text only shows numbering markers and does not state a substantive rule.
§ 1. 1) 2) 3) 4) a) b) c) d) e) 5) a) b) c) d) e) - 2 Verify source ↗
§ 2.
AI-assisted research summary: This text only shows section numbering and an amendment note; it does not state a standalone rule.
§ 2. 1) 2) 3) a) b) c) d) 4) a) b) c) d) 5) 674)Dodany przez art. 4 pkt 4 ustawy, o której mowa w odnośniku 36.) - 3 Verify source ↗
§ 3.
AI-assisted research summary: This text only shows section numbering and placeholders, without a substantive rule.
§ 3. 1) a) b) 2) 3) 4) 5) 6) 7) 8) 9) - 4
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§ 2.
AI-assisted research summary: This wording applies until the amendment mentioned in footnote 11 enters into force.
§ 2. 1) 2) Art. 119zt. 1) 2) 310)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 11.) 4) 5) 6) 7) 8) Art. 119zu. - 1
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- 7 Verify source ↗
§ 7.
AI-assisted research summary: This provision only identifies Chapter 3 and Article 119zv on blocking an account of a qualified entity.
§ 7. Rozdział 3 Blokada rachunku podmiotu kwalifikowanego Art. 119zv. - 1
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§ 3.
AI-assisted research summary: The provided text contains only section numbering and item markers: “§ 3. 1) 2)”.
§ 3. 1) 2) - 4
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- 4d Verify source ↗
§ 4d.
AI-assisted research summary: This excerpt shows Article 4d with numbered subpoints, but no substantive rule text is included here.
§ 4d. 1) 2) 3) 4) 5) 6) - 5 Verify source ↗
§ 5.
AI-assisted research summary: Section 5 is identified, but no substantive rule text is provided here.
§ 5. - 6
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- 8 Verify source ↗
§ 8.
AI-assisted research summary: Section 8 is identified, but no substantive rule text is provided here.
§ 8. - 9
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§ 3.
AI-assisted research summary: Section 3 contains items 1 and 2, but no substantive rule is stated in the source text provided.
§ 3. 1) 2) - 4
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§ 6.
AI-assisted research summary: This section lists Article 119zx and Article 119zy.
§ 6. Art. 119zx. Art. 119zy. - 1
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§ 3.
AI-assisted research summary: This text refers to § 3 of Article 119zz.
§ 3. Art. 119zz. - 1
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§ 2.
AI-assisted research summary: This provision refers to Article 119zzb.
§ 2. Art. 119zzb. - 1 Verify source ↗
§ 1.
AI-assisted research summary: This provision is only a section marker and does not state any rule.
§ 1. - 2
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§ 4.
AI-assisted research summary: Section 4 is identified, but no rule text is provided.
§ 4. - 5 Verify source ↗
§ 5.
AI-assisted research summary: This excerpt only contains a reference to Article 119zzc and does not state a substantive rule.
§ 5. 1) 2) Art. 119zzc. - 1
- 2 Verify source ↗
§ 2.
AI-assisted research summary: This text lists references to Articles 119zzd and 119zze, Chapter 4 on control, and Article 119zzf.
§ 2. 1) 2) Art. 119zzd. Art. 119zze. Rozdział 4 Kontrola Art. 119zzf. - 1
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§ 5.
AI-assisted research summary: This text only gives headings and article references for Chapter 5 on monetary penalties.
§ 5. Art. 119zzg. Rozdział 5 Kary pieniężne Art. 119zzh. - 1
- 2 Verify source ↗
§ 2.
AI-assisted research summary: This provision only lists references to Art. 119zzi and Art. 119zzj.
§ 2. Art. 119zzi. 1) 2) 3) 4) Art. 119zzj. - 1
- 2 Verify source ↗
§ 2.
AI-assisted research summary: This is the heading for Article 119zzk in the general rules chapter of tax proceedings.
§ 2. Art. 119zzk. Dział IV Postępowanie podatkowe Rozdział 1 Zasady ogólne - 120
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§ 2.
AI-assisted research summary: This text says the current wording applies until the change referred to in footnote 76 enters into force.
§ 2. Art. 12675)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 76.. Art. 12676)W brzmieniu ustalonym przez art. 84 pkt 20 ustawy, o której mowa w odnośniku 4.. - 1
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- 129 Verify source ↗
Art. 129.
AI-assisted research summary: Article 129 is titled as a rule about the exclusion of a tax authority employee and a tax authority.
Art. 129. Rozdział 2 Wyłączenie pracownika organu podatkowego oraz organu podatkowego - 130 Verify source ↗
Art. 130.
AI-assisted research summary: This text only identifies Article 130 and does not state a substantive rule in the provided excerpt.
Art. 130. - 1 Verify source ↗
§ 1.
AI-assisted research summary: Section 1 contains only numbered placeholders and no substantive rule text.
§ 1. 1) 2) 3) 4) 5) 6) 7) 8) - 2
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- 1 Verify source ↗
§ 1.
AI-assisted research summary: This excerpt contains only a section marker and numbered placeholders; it does not state any substantive rule.
§ 1. 1) 2) 3) 4) 5) - 2
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- 131a Verify source ↗
Art. 131a.
AI-assisted research summary: Article 131a is identified by its heading only; no rule is stated in the provided text.
Art. 131a. - 131b
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- 132a Verify source ↗
Art. 132a.
AI-assisted research summary: Section heading only; no substantive rule is stated in the provided text.
Art. 132a. Rozdział 3 Strona - 133
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Art. 133a.
AI-assisted research summary: Only the article reference is provided; no substantive rule is stated.
Art. 133a. - 1
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- 136 Verify source ↗
Art. 136.
AI-assisted research summary: Article 136 is identified, but no substantive rule is provided in the source text.
Art. 136. - 137
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§ 3.
AI-assisted research summary: This provision names Chapter 3a as “Power of attorney.”
§ 3. Rozdział 3a Pełnomocnictwo - 138a
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§ 2.
AI-assisted research summary: This wording applies until the amendment referred to in footnote 78 enters into force.
§ 2. § 377)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 78.. - 3
- 4 Verify source ↗
§ 4.
AI-assisted research summary: This wording applies only until the amendment referenced in footnote 80 takes effect.
§ 4. § 579)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 80.. - 5
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Art. 138c.
AI-assisted research summary: This article text is versioning language: some wording applies until the referenced amendment enters into force, and some wording is as set by the cited act.
Art. 138c. § 181)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 82.. § 182)W brzmieniu ustalonym przez art. 84 pkt 22 ustawy, o której mowa w odnośniku 4.. § 281)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 82.. § 282)W brzmieniu ustalonym przez art. 84 pkt 22 ustawy, o której mowa w odnośniku 4.. - 3
- 138d Verify source ↗
Art. 138d.
AI-assisted research summary: The provided text contains only the article label, with no rule text.
Art. 138d. - 1 Verify source ↗
§ 1.
AI-assisted research summary: This text is an amendment note saying that § 1a was added by Article 5 of a 15 April 2021 amending act.
§ 1. § 1a83)Dodany przez art. 5 ustawy z dnia 15 kwietnia 2021 r. o zmianie ustawy o autostradach płatnych oraz o Krajowym Funduszu Drogowym oraz niektórych innych ustaw (Dz. U. poz. 1005), która weszła w życie z dniem 17 czerwca 2021 r.. - 2 Verify source ↗
§ 2.
AI-assisted research summary: Przepis wskazuje, że to brzmienie obowiązuje tylko do wejścia w życie wskazanej zmiany.
§ 2. § 385)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 86.. § 386)W brzmieniu ustalonym przez art. 84 pkt 23 ustawy, o której mowa w odnośniku 4.. - 4 Verify source ↗
§ 4.
AI-assisted research summary: Section 4 is identified, but no rule text is provided here.
§ 4. - 5
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- 9 Verify source ↗
§ 9.
AI-assisted research summary: § 9 contains no substantive rule in the provided text.
§ 9. - 138e
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§ 1.
AI-assisted research summary: This text says certain versions of the provision apply until referenced changes take effect, and notes changes made by specified article references.
§ 1. § 287)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 88.. § 288)Ze zmianą wprowadzoną przez art. 84 pkt 24 lit. a ustawy, o której mowa w odnośniku 4.. § 389)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 90.. § 390)Ze zmianą wprowadzoną przez art. 84 pkt 24 lit. b ustawy, o której mowa w odnośniku 4.. - 4
- 138f
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- 138g Verify source ↗
Art. 138g.
AI-assisted research summary: This wording applies until the amendment referenced in footnote 92 enters into force.
Art. 138g. Art. 138h91)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 92.. - 138h
- 138i
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- 1 Verify source ↗
§ 1.
AI-assisted research summary: This text says the current wording applies until an amendment enters into force, and another wording was set by a referenced act.
§ 1. 1) 2) § 293)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 94.. § 294)W brzmieniu ustalonym przez art. 84 pkt 26 ustawy, o której mowa w odnośniku 4.. - 138k
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§ 3.
AI-assisted research summary: Section 3 is identified, but no substantive rule is provided in the source text.
§ 3. - 138o Verify source ↗
Art. 138o.
AI-assisted research summary: This text is a heading for Article 138o and Chapter 4, titled “Załatwianie spraw” (“Handling matters”).
Art. 138o. Rozdział 4 Załatwianie spraw - 139
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- 1 Verify source ↗
§ 1.
AI-assisted research summary: This provision text is only a numbered placeholder and does not state a substantive rule.
§ 1. 1) 2) 3)
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