Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 21 lipca 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 9 | 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 9 of 12 · provisions 1,601–1,800

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. 181

    AI-assisted research summary: Art. 181.

    Art. 181.
  2. 181a

    AI-assisted research summary: This text says the provision applies in this wording until a referenced change takes effect, and it notes another change made by a referenced law.

    Art. 181a. § 116)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 17.. § 117)Ze zmianą wprowadzoną przez art. 84 pkt 7 ustawy, o której mowa w odnośniku 4..
  3. 2

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    § 2.
  4. 3

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    § 3.
  5. 182

    AI-assisted research summary: Article 182.

    Art. 182.
  6. 1

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

    § 1. 1) 2) 3) 4) 5)
  7. 2

    AI-assisted research summary: This text says the provision applies in its current wording until a referenced amendment enters into force, and notes that it was changed by a referenced act.

    § 2. § 3164)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 165.. § 3165)Ze zmianą wprowadzoną przez art. 84 pkt 42 lit. a ustawy, o której mowa w odnośniku 4.. § 3a164)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 165.. § 3a165)Ze zmianą wprowadzoną przez art. 84 pkt 42 lit. a ustawy, o której mowa w odnośniku 4..
  8. 4

    AI-assisted research summary: § 4.

    § 4.
  9. 5

    AI-assisted research summary: This wording applies only until the amendment referenced in footnote 167 enters into force.

    § 5. § 6166)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 167..
  10. 6

    AI-assisted research summary: § 6.

    § 6.
  11. 183

    AI-assisted research summary: Art. 183. 1) 2) 3)

    Art. 183. 1) 2) 3)
  12. 184

    AI-assisted research summary: Art. 184.

    Art. 184.
  13. 1

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    § 1.
  14. 1a

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    § 1a.
  15. 2

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    § 2.
  16. 2a

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    § 2a.
  17. 3

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

    § 3. 1) 2) a) b) c)
  18. 4

    AI-assisted research summary: § 4.

    § 4.
  19. 185

    AI-assisted research summary: Article 185 is identified, but this source text does not provide any substantive rule.

    Art. 185.
  20. 186

    AI-assisted research summary: Article 186.

    Art. 186.
  21. 187

    AI-assisted research summary: Article 187.

    Art. 187.
  22. 1

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  23. 2

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    § 2.
  24. 3

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    § 3.
  25. 188

    AI-assisted research summary: Art. 188.

    Art. 188.
  26. 189

    AI-assisted research summary: Article 189.

    Art. 189.
  27. 1

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  28. 2

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  29. 3

    AI-assisted research summary: § 3.

    § 3.
  30. 190

    AI-assisted research summary: Art. 190.

    Art. 190.
  31. 1

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    § 1.
  32. 2

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    § 2.
  33. 191

    AI-assisted research summary: Art. 191.

    Art. 191.
  34. 192

    AI-assisted research summary: Art. 192.

    Art. 192.
  35. 193

    AI-assisted research summary: Article 193 is identified, but the provided text contains no substantive rule.

    Art. 193.
  36. 1

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    § 1.
  37. 2

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  38. 3

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  39. 4

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  40. 5

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  41. 6

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  42. 7

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    § 7.
  43. 8

    AI-assisted research summary: § 8.

    § 8.
  44. 193a

    AI-assisted research summary: Art. 193a.

    Art. 193a.
  45. 1

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  46. 2

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  47. 3

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    § 3.
  48. 194

    AI-assisted research summary: Art. 194.

    Art. 194.
  49. 1

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  50. 2

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  51. 3

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    § 3.
  52. 194a

    AI-assisted research summary: Article 194a is identified, but no rule text is provided here.

    Art. 194a.
  53. 1

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

    § 1.
  54. 2

    AI-assisted research summary: This wording applies until the referenced amendment in footnote 169 takes effect.

    § 2. § 2a168)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 169.. § 2a169)W brzmieniu ustalonym przez art. 84 pkt 43 ustawy, o której mowa w odnośniku 4..
  55. 3

    AI-assisted research summary: § 3.

    § 3.
  56. 4

    AI-assisted research summary: § 4.

    § 4.
  57. 195

    AI-assisted research summary: Article 195 is shown only as a heading with items 1), 2), and 3); no substantive rule text is provided here.

    Art. 195. 1) 2) 3)
  58. 196

    AI-assisted research summary: Article 196.

    Art. 196.
  59. 1

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  60. 2

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  61. 3

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  62. 4

    AI-assisted research summary: § 4.

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  63. 197

    AI-assisted research summary: Article 197.

    Art. 197.
  64. 1

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  65. 2

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  66. 3

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    § 3.
  67. 198

    AI-assisted research summary: Art. 198.

    Art. 198.
  68. 1

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    § 1.
  69. 2

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    § 2.
  70. 199

    AI-assisted research summary: Art. 199.

    Art. 199.
  71. 199a

    AI-assisted research summary: Art. 199a.

    Art. 199a.
  72. 1

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    § 1.
  73. 2

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  74. 3

    AI-assisted research summary: § 3.

    § 3.
  75. 200

    AI-assisted research summary: Art. 200.

    Art. 200.
  76. 1

    AI-assisted research summary: § 1.

    § 1.
  77. 2

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

    § 2. 1) 2) 3)
  78. 3

    AI-assisted research summary: § 3.

    § 3.
  79. 4

    AI-assisted research summary: § 4.

    § 4.
  80. 5

    AI-assisted research summary: This is a heading for Chapter 11a, titled “Rozprawa”.

    § 5. Rozdział 11a Rozprawa
  81. 200a

    AI-assisted research summary: Art. 200a.

    Art. 200a.
  82. 1

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

    § 1. 1) 2)
  83. 2

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    § 2.
  84. 3

    AI-assisted research summary: Section 3.

    § 3.
  85. 4

    AI-assisted research summary: § 4.

    § 4.
  86. 200b

    AI-assisted research summary: Art. 200b.

    Art. 200b.
  87. 200c

    AI-assisted research summary: Art. 200c.

    Art. 200c.
  88. 1

    AI-assisted research summary: § 1.

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  89. 2

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  90. 3

    AI-assisted research summary: § 3.

    § 3.
  91. 200d

    AI-assisted research summary: Art. 200d.

    Art. 200d.
  92. 1

    AI-assisted research summary: § 1.

    § 1.
  93. 2

    AI-assisted research summary: This is a chapter heading for “Suspension of proceedings.”

    § 2. Rozdział 12 Zawieszenie postępowania
  94. 201

    AI-assisted research summary: Art. 201.

    Art. 201.
  95. 1

    AI-assisted research summary: § 1. 1) 1a) 2) 3) 4) 5) 6) 7) 8)

    § 1. 1) 1a) 2) 3) 4) 5) 6) 7) 8)
  96. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  97. 1b

    AI-assisted research summary: This excerpt states that § 1b and § 1d were added by another act and that they entered into force on 30 April 2021.

    § 1b. 1) 2) § 1c170)Dodany przez art. 4 pkt 1 ustawy z dnia 30 marca 2021 r. o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw (Dz. U. poz. 694), która weszła w życie z dniem 1 maja 2021 r.; wszedł w życie z dniem 30 kwietnia 2021 r.. 1) a) b) 2) a) b) c) § 1d170)Dodany przez art. 4 pkt 1 ustawy z dnia 30 marca 2021 r. o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw (Dz. U. poz. 694), która weszła w życie z dniem 1 maja 2021 r.; wszedł w życie z dniem 30 kwietnia 2021 r.. 1) 2)
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  100. 3

    AI-assisted research summary: § 3.

    § 3.
  101. 4

    AI-assisted research summary: § 4.

    § 4.
  102. 202

    AI-assisted research summary: Art. 202.

    Art. 202.
  103. 203

    AI-assisted research summary: Article 203 is identified by number only; no substantive rule is provided in the source text.

    Art. 203.
  104. 1

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    § 1.
  105. 2

    AI-assisted research summary: § 2.

    § 2.
  106. 204

    AI-assisted research summary: Only the article label is provided: “Art. 204.”

    Art. 204.
  107. 1

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    § 1.
  108. 2

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    § 2.
  109. 3

    AI-assisted research summary: § 3.

    § 3.
  110. 204a

    AI-assisted research summary: Art. 204a.

    Art. 204a.
  111. 205

    AI-assisted research summary: Article 205.

    Art. 205.
  112. 1

    AI-assisted research summary: This text notes that § 1a171 was added and states it entered into force on 30 April 2021.

    § 1. § 1a171)Dodany przez art. 4 pkt 2 ustawy, o której mowa w odnośniku 170; wszedł w życie z dniem 30 kwietnia 2021 r.. 1) 2) a) b)
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 205a

    AI-assisted research summary: Article 205a.

    Art. 205a.
  115. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4)
  116. 2

    AI-assisted research summary: § 2.

    § 2.
  117. 206

    AI-assisted research summary: Article 206 is titled “Decisions” in Chapter 13.

    Art. 206. Rozdział 13 Decyzje
  118. 207

    AI-assisted research summary: Art. 207.

    Art. 207.
  119. 1

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    § 1.
  120. 2

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    § 2.
  121. 208

    AI-assisted research summary: Art. 208.

    Art. 208.
  122. 1

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  123. 2

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    § 2.
  124. 209

    AI-assisted research summary: Article 209.

    Art. 209.
  125. 1

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  126. 2

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  127. 3

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  128. 4

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    § 4.
  129. 5

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    § 5.
  130. 6

    AI-assisted research summary: § 6.

    § 6.
  131. 210

    AI-assisted research summary: Art. 210.

    Art. 210.
  132. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8172)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 173.) 8173)Ze zmianą wprowadzoną przez art. 84 pkt 44 ustawy, o której mowa w odnośniku 4.)
  133. 1a

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    § 1a.
  134. 2

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    § 2.
  135. 2a

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    § 2a.
  136. 2b

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    § 2b.
  137. 2c

    AI-assisted research summary: § 2c.

    § 2c.
  138. 3

    AI-assisted research summary: § 3.

    § 3.
  139. 4

    AI-assisted research summary: § 4.

    § 4.
  140. 5

    AI-assisted research summary: This wording applies only until the amendment mentioned in footnote 175 enters into force.

    § 5. Art. 211174)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 175.. Art. 211175)Ze zmianą wprowadzoną przez art. 84 pkt 45 ustawy, o której mowa w odnośniku 4..
  141. 212

    AI-assisted research summary: Art. 212.

    Art. 212.
  142. 213

    AI-assisted research summary: Article 213.

    Art. 213.
  143. 1

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    § 1.
  144. 2

    AI-assisted research summary: § 2.

    § 2.
  145. 3

    AI-assisted research summary: § 3.

    § 3.
  146. 4

    AI-assisted research summary: § 4.

    § 4.
  147. 5

    AI-assisted research summary: Section 5.

    § 5.
  148. 214

    AI-assisted research summary: Article 214 is identified only by its heading; no rule text is provided here.

    Art. 214.
  149. 215

    AI-assisted research summary: Article 215.

    Art. 215.
  150. 1

    AI-assisted research summary: § 1.

    § 1.
  151. 2

    AI-assisted research summary: § 2.

    § 2.
  152. 3

    AI-assisted research summary: Section 3 is a heading for Chapter 14, “Postanowienia” (Provisions).

    § 3. Rozdział 14 Postanowienia
  153. 216

    AI-assisted research summary: Article 216.

    Art. 216.
  154. 1

    AI-assisted research summary: § 1.

    § 1.
  155. 2

    AI-assisted research summary: § 2.

    § 2.
  156. 217

    AI-assisted research summary: Art. 217.

    Art. 217.
  157. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7176)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 177.) 7177)Ze zmianą wprowadzoną przez art. 84 pkt 46 ustawy, o której mowa w odnośniku 4.)
  158. 2

    AI-assisted research summary: This text says the provision applies in its current wording until a referenced change comes into force.

    § 2. Art. 218178)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 179.. Art. 218179)Ze zmianą wprowadzoną przez art. 84 pkt 47 ustawy, o której mowa w odnośniku 4..
  159. 219

    AI-assisted research summary: This article labels Chapter 15 as “Appeals.”

    Art. 219. Rozdział 15 Odwołania
  160. 220

    AI-assisted research summary: Art. 220.

    Art. 220.
  161. 1

    AI-assisted research summary: § 1.

    § 1.
  162. 2

    AI-assisted research summary: § 2.

    § 2.
  163. 221

    AI-assisted research summary: Article 221.

    Art. 221.
  164. 1

    AI-assisted research summary: § 1.

    § 1.
  165. 2

    AI-assisted research summary: § 2.

    § 2.
  166. 221a

    AI-assisted research summary: Art. 221a.

    Art. 221a.
  167. 1

    AI-assisted research summary: § 1.

    § 1.
  168. 2

    AI-assisted research summary: § 2.

    § 2.
  169. 3

    AI-assisted research summary: § 3.

    § 3.
  170. 222

    AI-assisted research summary: Article 222.

    Art. 222.
  171. 223

    AI-assisted research summary: Art. 223.

    Art. 223.
  172. 1

    AI-assisted research summary: § 1.

    § 1.
  173. 2

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

    § 2. 1) 2)
  174. 223a

    AI-assisted research summary: Art. 223a.

    Art. 223a.
  175. 224

    AI-assisted research summary: Art. 224.

    Art. 224.
  176. 224a

    AI-assisted research summary: Art. 224a.

    Art. 224a.
  177. 224b

    AI-assisted research summary: Article 224b only.

    Art. 224b.
  178. 224c

    AI-assisted research summary: Art. 224c.

    Art. 224c.
  179. 225

    AI-assisted research summary: Art. 225.

    Art. 225.
  180. 226

    AI-assisted research summary: Art. 226.

    Art. 226.
  181. 1

    AI-assisted research summary: § 1.

    § 1.
  182. 2

    AI-assisted research summary: Section 2.

    § 2.
  183. 227

    AI-assisted research summary: Art. 227.

    Art. 227.
  184. 1

    AI-assisted research summary: § 1.

    § 1.
  185. 2

    AI-assisted research summary: Section 2 is shown without any substantive rule text.

    § 2.
  186. 228

    AI-assisted research summary: Art. 228.

    Art. 228.
  187. 1

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

    § 1. 1) 2) 3)
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 229

    AI-assisted research summary: Art. 229.

    Art. 229.
  190. 230

    AI-assisted research summary: Art. 230.

    Art. 230.
  191. 231

    AI-assisted research summary: Art. 231.

    Art. 231.
  192. 232

    AI-assisted research summary: Art. 232.

    Art. 232.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 233

    AI-assisted research summary: Art. 233.

    Art. 233.
  196. 1

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

    § 1. 1) 2) a) b) 3)
  197. 2

    AI-assisted research summary: § 2.

    § 2.
  198. 3

    AI-assisted research summary: § 3.

    § 3.
  199. 234

    AI-assisted research summary: Article 234 is identified, but no substantive rule text is provided here.

    Art. 234.
  200. 234a

    AI-assisted research summary: Art. 234a.

    Art. 234a.

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