Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 3 | 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 3 of 13 · provisions 401–600

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
View statute overview

Citation provenance: source:pl:dziennik-ustaw · schema StatuteEnrichmentPublicV1.

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

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  1. 2

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  19. 35

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  40. 42

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  48. 1

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  50. 45

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  55. 46

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  60. 46a

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  67. 46c

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  75. 46d

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  84. 46i

    AI-assisted research summary: This provision is headed “Terminy płatności” (payment deadlines), but the supplied text does not state any rule.

    Art. 46i. 1) 2) 3) Rozdział 4 Terminy płatności
  85. 47

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  92. 48

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  96. 49

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  99. 3

    AI-assisted research summary: This text only shows a chapter heading for tax arrears and a note about an amendment.

    § 3. Art. 5027)Ze zmianą wprowadzoną przez art. 7 pkt 5 ustawy, o której mowa w odnośniku 4.. Rozdział 5 Zaległość podatkowa
  100. 51

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  104. 52

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  108. 52a

    AI-assisted research summary: Article heading for Chapter 6 on interest for late payment and the prolongation fee.

    Art. 52a. Rozdział 6 Odsetki za zwłokę i opłata prolongacyjna
  109. 53

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  119. 54

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  149. 8

    AI-assisted research summary: Section 8 is identified, but no operative rule is provided in the source text.

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  150. 58

    AI-assisted research summary: Article 58 is the heading for Chapter 6a on additional tax liability.

    Art. 58. Rozdział 6a Dodatkowe zobowiązanie podatkowe
  151. 58a

    AI-assisted research summary: Article 58a only identifies the provision and does not state any rule in the text provided.

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  157. 58b

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  163. 1

    AI-assisted research summary: This provision contains only a section number and placeholders, so no substantive rule can be extracted.

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  166. 58d

    AI-assisted research summary: Art. 58d is identified only by its heading; no rule is stated in the provided text.

    Art. 58d.
  167. 58e

    AI-assisted research summary: This provision is titled “Art. 58e. Chapter 7 Expiry of tax obligations.”

    Art. 58e. Rozdział 7 Wygaśnięcie zobowiązań podatkowych
  168. 59

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  169. 1

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  170. 2

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  171. 60

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  172. 1

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  173. 1a

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  174. 2

    AI-assisted research summary: Section 2 is identified, but the text provided contains no substantive rule.

    § 2.
  175. 2a

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  176. 2b

    AI-assisted research summary: Section 2b only identifies the provision label and states no rule in the supplied text.

    § 2b.
  177. 2c

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  182. 61

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  186. 2

    AI-assisted research summary: Section 2 is identified, but no substantive rule is provided in the source text.

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  189. 61a

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  192. 61b

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  193. 1

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  194. 2

    AI-assisted research summary: This text only shows section numbering and an amendment note; it does not state a substantive rule.

    § 2. 1) 2) 3) § 328)Ze zmianą wprowadzoną przez art. 7 pkt 6 ustawy, o której mowa w odnośniku 4..
  195. 4

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  196. 62

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  197. 1

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  200. 3

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

    § 3.

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