Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 11 | Dz.U. 2022 poz. 2651 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Part 11 of 13 · provisions 2,001–2,200

This notice announces the publication of 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. 2022 poz. 2651
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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Complete work
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NSP VAT-related liability access to confidential tax information account blocking accounting additional tax liability administrative authority administrative changes administrative deadlines administrative decision-making administrative decisions administrative fines administrative hearing administrative procedure administrative proceedings amendments anti-avoidance appeal procedures appeal/reopening appeals asset acquisition asset disclosure bank account blocking bank information requests +194 more

Statute overview

About this statute

This notice announces the publication of the consolidated text of the Tax Ordinance Act. Art. 46. 1) 2) 3) 4) 2) Art. 8. 3) Art. 71a. Art. 72.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa

Showing 200 of 2,471

  1. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  2. 2

    AI-assisted research summary: § 2.

    § 2.
  3. 3

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

    § 3. 1) 2) 3)
  4. 4

    AI-assisted research summary: § 4.

    § 4.
  5. 5

    AI-assisted research summary: § 5.

    § 5.
  6. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  7. 6

    AI-assisted research summary: § 6.

    § 6.
  8. 262a

    AI-assisted research summary: Art. 262a.

    Art. 262a.
  9. 1

    AI-assisted research summary: § 1.

    § 1.
  10. 2

    AI-assisted research summary: § 2.

    § 2.
  11. 263

    AI-assisted research summary: Art. 263.

    Art. 263.
  12. 1

    AI-assisted research summary: § 1.

    § 1.
  13. 2

    AI-assisted research summary: § 2.

    § 2.
  14. 3

    AI-assisted research summary: Section 3 only identifies the provision number; it does not state a rule.

    § 3.
  15. 4

    AI-assisted research summary: Section 4 is a heading for Chapter 23, “Costs of proceedings.”

    § 4. Rozdział 23 Koszty postępowania
  16. 264

    AI-assisted research summary: Art. 264.

    Art. 264.
  17. 265

    AI-assisted research summary: Art. 265.

    Art. 265.
  18. 1

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

    § 1. 1) 2) 2a) 2b) 3) 4) 5) 6)
  19. 2

    AI-assisted research summary: § 2.

    § 2.
  20. 266

    AI-assisted research summary: Art. 266.

    Art. 266.
  21. 1

    AI-assisted research summary: § 1.

    § 1.
  22. 2

    AI-assisted research summary: Section 2.

    § 2.
  23. 267

    AI-assisted research summary: Art. 267.

    Art. 267.
  24. 1

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

    § 1. 1) 1a) 1b) 2) 3) 4) 5) a) b) c)
  25. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  26. 2

    AI-assisted research summary: Section 2 only identifies the provision and does not state any rule.

    § 2.
  27. 268

    AI-assisted research summary: Art. 268.

    Art. 268.
  28. 1

    AI-assisted research summary: Only a section heading is provided; no substantive rule text appears in the source.

    § 1.
  29. 2

    AI-assisted research summary: § 2.

    § 2.
  30. 3

    AI-assisted research summary: § 3.

    § 3.
  31. 4

    AI-assisted research summary: § 4.

    § 4.
  32. 269

    AI-assisted research summary: Art. 269.

    Art. 269.
  33. 1

    AI-assisted research summary: Section heading only; no substantive rule is stated.

    § 1.
  34. 2

    AI-assisted research summary: § 2.

    § 2.
  35. 270

    AI-assisted research summary: Art. 270.

    Art. 270.
  36. 1

    AI-assisted research summary: § 1.

    § 1.
  37. 2

    AI-assisted research summary: § 2.

    § 2.
  38. 270a

    AI-assisted research summary: Article 270a.

    Art. 270a.
  39. 270b

    AI-assisted research summary: Art. 270b.

    Art. 270b.
  40. 271

    AI-assisted research summary: Article 271 is identified, but no substantive rule is provided in the source text.

    Art. 271.
  41. 1

    AI-assisted research summary: § 1.

    § 1.
  42. 2

    AI-assisted research summary: Section heading for Chapter V on inspection activities.

    § 2. Dział V Czynności sprawdzające
  43. 272

    AI-assisted research summary: Article 272 contains only numbering and no clear substantive rule in the provided text.

    Art. 272. 1) a) b) 2) 3) 4) 5) 6) 795)Ze zmianą wprowadzoną przez art. 7 pkt 36 ustawy, o której mowa w odnośniku 8.)
  44. 272a

    AI-assisted research summary: Art. 272a.

    Art. 272a.
  45. 273

    AI-assisted research summary: Art. 273.

    Art. 273.
  46. 274

    AI-assisted research summary: Art. 274.

    Art. 274.
  47. 1

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

    § 1. 1) 2)
  48. 2

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

    § 2. 1) 2)
  49. 3

    AI-assisted research summary: § 3.

    § 3.
  50. 4

    AI-assisted research summary: Section 4 is listed, but no substantive rule is provided in the source text.

    § 4.
  51. 5

    AI-assisted research summary: § 5.

    § 5.
  52. 6

    AI-assisted research summary: § 6.

    § 6.
  53. 274a

    AI-assisted research summary: Art. 274a.

    Art. 274a.
  54. 1

    AI-assisted research summary: § 1.

    § 1.
  55. 2

    AI-assisted research summary: This text only notes that § 2, § 396 was added by another act.

    § 2. § 396)Dodany przez art. 7 pkt 37 ustawy, o której mowa w odnośniku 8..
  56. 274b

    AI-assisted research summary: Art. 274b.

    Art. 274b.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

    AI-assisted research summary: § 2.

    § 2.
  59. 274c

    AI-assisted research summary: Art. 274c.

    Art. 274c.
  60. 1

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

    § 1. 1) 2)
  61. 1a

    AI-assisted research summary: Section heading only.

    § 1a.
  62. 1b

    AI-assisted research summary: § 1b.

    § 1b.
  63. 1c

    AI-assisted research summary: § 1c.

    § 1c.
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 275

    AI-assisted research summary: Art. 275.

    Art. 275.
  66. 1

    AI-assisted research summary: § 1.

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  67. 2

    AI-assisted research summary: § 2.

    § 2.
  68. 3

    AI-assisted research summary: § 3.

    § 3.
  69. 4

    AI-assisted research summary: § 4.

    § 4.
  70. 276

    AI-assisted research summary: Art. 276.

    Art. 276.
  71. 1

    AI-assisted research summary: § 1.

    § 1.
  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. 5

    AI-assisted research summary: § 5.

    § 5.
  76. 277

    AI-assisted research summary: Art. 277.

    Art. 277.
  77. 278

    AI-assisted research summary: Art. 278.

    Art. 278.
  78. 278a

    AI-assisted research summary: Art. 278a.

    Art. 278a.
  79. 279

    AI-assisted research summary: Art. 279.

    Art. 279.
  80. 280

    AI-assisted research summary: Article 280 is labeled as part of Division VI on tax control.

    Art. 280. Dział VI Kontrola podatkowa
  81. 281

    AI-assisted research summary: Article 281.

    Art. 281.
  82. 1

    AI-assisted research summary: § 1.

    § 1.
  83. 2

    AI-assisted research summary: § 2.

    § 2.
  84. 3

    AI-assisted research summary: § 3.

    § 3.
  85. 281a

    AI-assisted research summary: Art. 281a.

    Art. 281a.
  86. 282

    AI-assisted research summary: Article 282 only identifies the provision and does not state any rule in the provided text.

    Art. 282.
  87. 282a

    AI-assisted research summary: Art. 282a.

    Art. 282a.
  88. 1

    AI-assisted research summary: § 1.

    § 1.
  89. 2

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

    § 2. 1) 2) 3)
  90. 282b

    AI-assisted research summary: Art. 282b.

    Art. 282b.
  91. 1

    AI-assisted research summary: § 1.

    § 1.
  92. 2

    AI-assisted research summary: § 2.

    § 2.
  93. 3

    AI-assisted research summary: § 3.

    § 3.
  94. 4

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

    § 4. 1) 2) 3) 4) 5) 6)
  95. 5

    AI-assisted research summary: § 5.

    § 5.
  96. 282c

    AI-assisted research summary: Art. 282c.

    Art. 282c.
  97. 1

    AI-assisted research summary: § 1. 1) a) b) c) d) e) f) g) h) i) j) 2) a) b) c)

    § 1. 1) a) b) c) d) e) f) g) h) i) j) 2) a) b) c)
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 3

    AI-assisted research summary: Section 3.

    § 3.
  100. 283

    AI-assisted research summary: Art. 283.

    Art. 283.
  101. 1

    AI-assisted research summary: The text contains only numbered fragments and does not set out a clear rule.

    § 1. 1) 1a) 2) 3)
  102. 2

    AI-assisted research summary: Section 2 lists numbered items only, without stating any substantive rule.

    § 2. 1) 1a) 2) 3) 4) 5) 6) 7) 8) 9)
  103. 3

    AI-assisted research summary: § 3.

    § 3.
  104. 4

    AI-assisted research summary: § 4.

    § 4.
  105. 5

    AI-assisted research summary: § 5.

    § 5.
  106. 284

    AI-assisted research summary: Art. 284.

    Art. 284.
  107. 1

    AI-assisted research summary: § 1.

    § 1.
  108. 2

    AI-assisted research summary: § 2.

    § 2.
  109. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  110. 3

    AI-assisted research summary: § 3.

    § 3.
  111. 4

    AI-assisted research summary: § 4.

    § 4.
  112. 5

    AI-assisted research summary: § 5.

    § 5.
  113. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  114. 6

    AI-assisted research summary: § 6.

    § 6.
  115. 284a

    AI-assisted research summary: Only the article identifier is provided; no operative rule text appears in the source.

    Art. 284a.
  116. 1

    AI-assisted research summary: § 1.

    § 1.
  117. 1a

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

    § 1a.
  118. 2

    AI-assisted research summary: § 2.

    § 2.
  119. 3

    AI-assisted research summary: § 3.

    § 3.
  120. 4

    AI-assisted research summary: § 4.

    § 4.
  121. 5

    AI-assisted research summary: § 5.

    § 5.
  122. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  123. 5b

    AI-assisted research summary: Section 5b.

    § 5b.
  124. 5c

    AI-assisted research summary: § 5c.

    § 5c.
  125. 6

    AI-assisted research summary: This provision only lists references to Articles 284aa and 284ab.

    § 6. Art. 284aa. Art. 284ab.
  126. 1

    AI-assisted research summary: § 1.

    § 1.
  127. 2

    AI-assisted research summary: § 2.

    § 2.
  128. 3

    AI-assisted research summary: This provision notes that the section was added by another act and will enter into force on 1 January 2023.

    § 3. § 3a97)Dodany przez art. 7 pkt 38 lit. a ustawy, o której mowa w odnośniku 8; wejdzie w życie z dniem 1 stycznia 2023 r..
  129. 4

    AI-assisted research summary: This provision says the item was added by another law and will enter into force on 1 January 2023.

    § 4. § 598)Dodany przez art. 7 pkt 38 lit. b ustawy, o której mowa w odnośniku 8; wejdzie w życie z dniem 1 stycznia 2023 r..
  130. 284b

    AI-assisted research summary: Art. 284b.

    Art. 284b.
  131. 1

    AI-assisted research summary: Section 1.

    § 1.
  132. 2

    AI-assisted research summary: § 2.

    § 2.
  133. 3

    AI-assisted research summary: Section 3.

    § 3.
  134. 285

    AI-assisted research summary: Art. 285.

    Art. 285.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 2

    AI-assisted research summary: Section 2 only contains the section marker and states no rule.

    § 2.
  137. 3

    AI-assisted research summary: § 3.

    § 3.
  138. 285a

    AI-assisted research summary: Art. 285a.

    Art. 285a.
  139. 1

    AI-assisted research summary: § 1.

    § 1.
  140. 2

    AI-assisted research summary: § 2.

    § 2.
  141. 3

    AI-assisted research summary: § 3.

    § 3.
  142. 4

    AI-assisted research summary: Section 4 only identifies the provision number.

    § 4.
  143. 285b

    AI-assisted research summary: Art. 285b.

    Art. 285b.
  144. 286

    AI-assisted research summary: Article 286.

    Art. 286.
  145. 1

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

    § 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10)
  146. 2

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

    § 2. 1) 2) a) b)
  147. 3

    AI-assisted research summary: § 3.

    § 3.
  148. 286a

    AI-assisted research summary: Art. 286a.

    Art. 286a.
  149. 1

    AI-assisted research summary: § 1.

    § 1.
  150. 2

    AI-assisted research summary: § 2.

    § 2.
  151. 3

    AI-assisted research summary: § 3.

    § 3.
  152. 4

    AI-assisted research summary: § 4.

    § 4.
  153. 287

    AI-assisted research summary: Art. 287.

    Art. 287.
  154. 1

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

    § 1. 1) 2) 3)
  155. 2

    AI-assisted research summary: § 2.

    § 2.
  156. 3

    AI-assisted research summary: § 3.

    § 3.
  157. 4

    AI-assisted research summary: § 4.

    § 4.
  158. 5

    AI-assisted research summary: § 5.

    § 5.
  159. 288

    AI-assisted research summary: Art. 288.

    Art. 288.
  160. 1

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

    § 1. 1) a) b) c) 2)
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 3

    AI-assisted research summary: § 3.

    § 3.
  163. 4

    AI-assisted research summary: § 4.

    § 4.
  164. 288a

    AI-assisted research summary: Art. 288a.

    Art. 288a.
  165. 289

    AI-assisted research summary: Article 289.

    Art. 289.
  166. 1

    AI-assisted research summary: § 1.

    § 1.
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 290

    AI-assisted research summary: Art. 290.

    Art. 290.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: This provision only lists numbered points and does not state any substantive rule.

    § 2. 1) 2) 3) 4) 5) 6) 6a) 7) 8)
  171. 3

    AI-assisted research summary: § 3.

    § 3.
  172. 4

    AI-assisted research summary: § 4.

    § 4.
  173. 5

    AI-assisted research summary: § 5.

    § 5.
  174. 6

    AI-assisted research summary: § 6.

    § 6.
  175. 290a

    AI-assisted research summary: Art. 290a.

    Art. 290a.
  176. 290b

    AI-assisted research summary: Art. 290b.

    Art. 290b.
  177. 1

    AI-assisted research summary: § 1.

    § 1.
  178. 2

    AI-assisted research summary: § 2.

    § 2.
  179. 3

    AI-assisted research summary: § 3.

    § 3.
  180. 290c

    AI-assisted research summary: Art. 290c.

    Art. 290c.
  181. 291

    AI-assisted research summary: Art. 291.

    Art. 291.
  182. 1

    AI-assisted research summary: § 1.

    § 1.
  183. 2

    AI-assisted research summary: § 2 contains no substantive rule in the provided text.

    § 2.
  184. 3

    AI-assisted research summary: § 3.

    § 3.
  185. 4

    AI-assisted research summary: § 4.

    § 4.
  186. 291a

    AI-assisted research summary: Art. 291a.

    Art. 291a.
  187. 1

    AI-assisted research summary: § 1.

    § 1.
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 3

    AI-assisted research summary: § 3.

    § 3.
  190. 291b

    AI-assisted research summary: Article 291b.

    Art. 291b.
  191. 291c

    AI-assisted research summary: Article 291c is identified, but no rule text is provided.

    Art. 291c.
  192. 291d

    AI-assisted research summary: Only the article label is provided; no rule can be extracted.

    Art. 291d.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 292

    AI-assisted research summary: Article 292 is titled “Tajemnica skarbowa” (tax secrecy).

    Art. 292. Dział VII Tajemnica skarbowa
  196. 293

    AI-assisted research summary: Art. 293.

    Art. 293.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: No operative rule is stated in the provided text; it only shows § 2 with numbered markers and amendment notes.

    § 2. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 1399)Dodany przez art. 7 pkt 39 ustawy, o której mowa w odnośniku 8.) 1499)Dodany przez art. 7 pkt 39 ustawy, o której mowa w odnośniku 8.) 1599)Dodany przez art. 7 pkt 39 ustawy, o której mowa w odnośniku 8.)
  199. 3

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

    § 3. 1) 2) 3)
  200. 294

    AI-assisted research summary: Art. 294.

    Art. 294.

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