Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 1 grudnia 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Ordynacja podatkowa — Part 8 | 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 8 of 13 · provisions 1,401–1,600

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
View official record ↗
Complete work
View statute overview
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. 2

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    § 2.
  2. 3

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    § 3.
  3. 134

    AI-assisted research summary: Art. 134.

    Art. 134.
  4. 135

    AI-assisted research summary: Art. 135.

    Art. 135.
  5. 136

    AI-assisted research summary: Article 136.

    Art. 136.
  6. 137

    AI-assisted research summary: Art. 137.

    Art. 137.
  7. 138

    AI-assisted research summary: Art. 138.

    Art. 138.
  8. 1

    AI-assisted research summary: § 1.

    § 1.
  9. 2

    AI-assisted research summary: § 2.

    § 2.
  10. 3

    AI-assisted research summary: This provision is a heading for Chapter 3a, titled “Pełnomocnictwo” (power of attorney).

    § 3. Rozdział 3a Pełnomocnictwo
  11. 138a

    AI-assisted research summary: Article 138a is identified, but no substantive rule text is provided here.

    Art. 138a.
  12. 1

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    § 1.
  13. 2

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    § 2.
  14. 3

    AI-assisted research summary: § 3.

    § 3.
  15. 4

    AI-assisted research summary: § 4.

    § 4.
  16. 5

    AI-assisted research summary: § 5.

    § 5.
  17. 138b

    AI-assisted research summary: Art. 138b.

    Art. 138b.
  18. 1

    AI-assisted research summary: § 1.

    § 1.
  19. 2

    AI-assisted research summary: § 2.

    § 2.
  20. 3

    AI-assisted research summary: Section 3.

    § 3.
  21. 138c

    AI-assisted research summary: Article heading only; no rule text is provided.

    Art. 138c.
  22. 1

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    § 1.
  23. 2

    AI-assisted research summary: § 2.

    § 2.
  24. 3

    AI-assisted research summary: § 3.

    § 3.
  25. 138d

    AI-assisted research summary: Art. 138d.

    Art. 138d.
  26. 1

    AI-assisted research summary: § 1.

    § 1.
  27. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 3

    AI-assisted research summary: § 3.

    § 3.
  30. 4

    AI-assisted research summary: § 4.

    § 4.
  31. 5

    AI-assisted research summary: § 5.

    § 5.
  32. 6

    AI-assisted research summary: § 6.

    § 6.
  33. 7

    AI-assisted research summary: § 7.

    § 7.
  34. 8

    AI-assisted research summary: § 8.

    § 8.
  35. 9

    AI-assisted research summary: § 9.

    § 9.
  36. 138e

    AI-assisted research summary: Art. 138e.

    Art. 138e.
  37. 1

    AI-assisted research summary: § 1.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 3

    AI-assisted research summary: § 3.

    § 3.
  40. 4

    AI-assisted research summary: § 4.

    § 4.
  41. 138f

    AI-assisted research summary: Article 138f.

    Art. 138f.
  42. 1

    AI-assisted research summary: This provision contains only numbering and no substantive rule text.

    § 1. 1) 2)
  43. 2

    AI-assisted research summary: § 2.

    § 2.
  44. 3

    AI-assisted research summary: § 3.

    § 3.
  45. 4

    AI-assisted research summary: § 4.

    § 4.
  46. 138g

    AI-assisted research summary: Art. 138g.

    Art. 138g.
  47. 138h

    AI-assisted research summary: Art. 138h.

    Art. 138h.
  48. 138i

    AI-assisted research summary: Art. 138i.

    Art. 138i.
  49. 1

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    § 1.
  50. 2

    AI-assisted research summary: § 2.

    § 2.
  51. 3

    AI-assisted research summary: § 3.

    § 3.
  52. 138j

    AI-assisted research summary: Art. 138j.

    Art. 138j.
  53. 1

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

    § 1. 1) 2)
  54. 2

    AI-assisted research summary: § 2.

    § 2.
  55. 138k

    AI-assisted research summary: Art. 138k.

    Art. 138k.
  56. 1

    AI-assisted research summary: § 1 contains no substantive rule text in the source provided.

    § 1.
  57. 2

    AI-assisted research summary: § 2.

    § 2.
  58. 3

    AI-assisted research summary: § 3.

    § 3.
  59. 138l

    AI-assisted research summary: Art. 138l.

    Art. 138l.
  60. 1

    AI-assisted research summary: § 1.

    § 1.
  61. 2

    AI-assisted research summary: § 2.

    § 2.
  62. 138m

    AI-assisted research summary: Article 138m.

    Art. 138m.
  63. 1

    AI-assisted research summary: § 1.

    § 1.
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 138n

    AI-assisted research summary: Art. 138n.

    Art. 138n.
  66. 1

    AI-assisted research summary: § 1.

    § 1.
  67. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  68. 3

    AI-assisted research summary: § 3.

    § 3.
  69. 138o

    AI-assisted research summary: This is a heading for Chapter 4, “Handling matters.”

    Art. 138o. Rozdział 4 Załatwianie spraw
  70. 139

    AI-assisted research summary: Article 139.

    Art. 139.
  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: Section 4.

    § 4.
  75. 140

    AI-assisted research summary: Art. 140.

    Art. 140.
  76. 1

    AI-assisted research summary: § 1.

    § 1.
  77. 2

    AI-assisted research summary: § 2.

    § 2.
  78. 141

    AI-assisted research summary: Article 141.

    Art. 141.
  79. 1

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

    § 1. 1) 2) 3)
  80. 2

    AI-assisted research summary: § 2.

    § 2.
  81. 142

    AI-assisted research summary: Art. 142.

    Art. 142.
  82. 143

    AI-assisted research summary: Art. 143.

    Art. 143.
  83. 1

    AI-assisted research summary: § 1.

    § 1.
  84. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  85. 2

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

    § 2. 1) 2) 3) 4) 5) 6)
  86. 3

    AI-assisted research summary: This is a heading for Chapter 5 on doręczenia (deliveries/service).

    § 3. Rozdział 5 Doręczenia
  87. 144

    AI-assisted research summary: Art. 144.

    Art. 144.
  88. 1

    AI-assisted research summary: This passage is a note stating that § 1a is in the wording established by another act referred to in footnote 4.

    § 1. § 1a86)W brzmieniu ustalonym przez art. 7 pkt 13 lit. a ustawy, o której mowa w odnośniku 4..
  89. 1b

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

    § 1b. 1) 2)
  90. 1c

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

    § 1c. 1) 2)
  91. 1d

    AI-assisted research summary: § 1d.

    § 1d.
  92. 2

    AI-assisted research summary: § 2.

    § 2.
  93. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  94. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  95. 2c

    AI-assisted research summary: § 2c.

    § 2c.
  96. 2d

    AI-assisted research summary: § 2d.

    § 2d.
  97. 3

    AI-assisted research summary: § 3.

    § 3.
  98. 4

    AI-assisted research summary: § 4.

    § 4.
  99. 5

    AI-assisted research summary: § 5.

    § 5.
  100. 144a

    AI-assisted research summary: Art. 144a.

    Art. 144a.
  101. 1

    AI-assisted research summary: The text only shows a section marker and numbered items, with no substantive rule stated.

    § 1. 1) 2)
  102. 2

    AI-assisted research summary: § 2.

    § 2.
  103. 3

    AI-assisted research summary: § 3.

    § 3.
  104. 144b

    AI-assisted research summary: Art. 144b.

    Art. 144b.
  105. 1

    AI-assisted research summary: § 1.

    § 1.
  106. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  107. 2

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

    § 2. 1) 2)
  108. 3

    AI-assisted research summary: § 3.

    § 3.
  109. 4

    AI-assisted research summary: § 4.

    § 4.
  110. 5

    AI-assisted research summary: Section 5 only.

    § 5.
  111. 145

    AI-assisted research summary: Art. 145.

    Art. 145.
  112. 1

    AI-assisted research summary: § 1.

    § 1.
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 2a

    AI-assisted research summary: Section 2a.

    § 2a.
  115. 3

    AI-assisted research summary: § 3.

    § 3.
  116. 146

    AI-assisted research summary: Art. 146.

    Art. 146.
  117. 1

    AI-assisted research summary: § 1.

    § 1.
  118. 2

    AI-assisted research summary: § 2.

    § 2.
  119. 146a

    AI-assisted research summary: Art. 146a.

    Art. 146a.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 147

    AI-assisted research summary: Article 147.

    Art. 147.
  123. 147a

    AI-assisted research summary: Article 147a.

    Art. 147a.
  124. 148

    AI-assisted research summary: Article 148.

    Art. 148.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

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

    § 2. 1) 2) 3)
  127. 3

    AI-assisted research summary: § 3.

    § 3.
  128. 149

    AI-assisted research summary: Article 149.

    Art. 149.
  129. 150

    AI-assisted research summary: Art. 150.

    Art. 150.
  130. 1

    AI-assisted research summary: The provision shows only “§ 1. 1) 2)” and does not state any substantive rule.

    § 1. 1) 2)
  131. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  132. 2

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    § 2.
  133. 3

    AI-assisted research summary: § 3.

    § 3.
  134. 4

    AI-assisted research summary: § 4.

    § 4.
  135. 150a

    AI-assisted research summary: Art. 150a.

    Art. 150a.
  136. 151

    AI-assisted research summary: Article 151.

    Art. 151.
  137. 1

    AI-assisted research summary: § 1.

    § 1.
  138. 2

    AI-assisted research summary: § 2.

    § 2.
  139. 151a

    AI-assisted research summary: Art. 151a.

    Art. 151a.
  140. 1

    AI-assisted research summary: § 1.

    § 1.
  141. 2

    AI-assisted research summary: § 2.

    § 2.
  142. 152

    AI-assisted research summary: Art. 152.

    Art. 152.
  143. 152a

    AI-assisted research summary: The source text only gives the article label.

    Art. 152a.
  144. 153

    AI-assisted research summary: Art. 153.

    Art. 153.
  145. 1

    AI-assisted research summary: § 1.

    § 1.
  146. 2

    AI-assisted research summary: § 2.

    § 2.
  147. 154

    AI-assisted research summary: Art. 154.

    Art. 154.
  148. 1

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    § 1.
  149. 2

    AI-assisted research summary: § 2.

    § 2.
  150. 3

    AI-assisted research summary: § 3.

    § 3.
  151. 154a

    AI-assisted research summary: Art. 154a.

    Art. 154a.
  152. 1

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    § 1.
  153. 2

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    § 2.
  154. 3

    AI-assisted research summary: § 3.

    § 3.
  155. 4

    AI-assisted research summary: Section 4 is listed, but no rule text is provided here.

    § 4.
  156. 5

    AI-assisted research summary: § 5.

    § 5.
  157. 6

    AI-assisted research summary: § 6.

    § 6.
  158. 7

    AI-assisted research summary: § 7.

    § 7.
  159. 154b

    AI-assisted research summary: The provided text only identifies Article 154b and does not state any rule.

    Art. 154b.
  160. 1

    AI-assisted research summary: § 1.

    § 1.
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 154c

    AI-assisted research summary: This provision only gives the article heading for Chapter 6, “Wezwania” (summons/calls).

    Art. 154c. Rozdział 6 Wezwania
  163. 155

    AI-assisted research summary: Art. 155.

    Art. 155.
  164. 1

    AI-assisted research summary: § 1.

    § 1.
  165. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 156

    AI-assisted research summary: Art. 156.

    Art. 156.
  168. 1

    AI-assisted research summary: § 1.

    § 1.
  169. 2

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    § 2.
  170. 3

    AI-assisted research summary: § 3.

    § 3.
  171. 4

    AI-assisted research summary: § 4.

    § 4.
  172. 5

    AI-assisted research summary: § 5.

    § 5.
  173. 157

    AI-assisted research summary: Art. 157.

    Art. 157.
  174. 1

    AI-assisted research summary: § 1.

    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 157a

    AI-assisted research summary: Art. 157a.

    Art. 157a.
  177. 158

    AI-assisted research summary: Art. 158.

    Art. 158.
  178. 159

    AI-assisted research summary: Art. 159.

    Art. 159.
  179. 1

    AI-assisted research summary: The text only lists numbered subparagraph markers and does not state a substantive rule.

    § 1. 1) 2) 3) 4) 4a) 5) 6)
  180. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  181. 1b

    AI-assisted research summary: Only the section label “§ 1b.” is provided; no substantive rule text appears in the source.

    § 1b.
  182. 2

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

    § 2.
  183. 160

    AI-assisted research summary: Art. 160.

    Art. 160.
  184. 1

    AI-assisted research summary: Section 1.

    § 1.
  185. 2

    AI-assisted research summary: Section heading: Chapter 7 on restoration of a deadline.

    § 2. Rozdział 7 Przywrócenie terminu
  186. 161

    AI-assisted research summary: Art. 161.

    Art. 161.
  187. 162

    AI-assisted research summary: Art. 162.

    Art. 162.
  188. 1

    AI-assisted research summary: § 1.

    § 1.
  189. 2

    AI-assisted research summary: § 2.

    § 2.
  190. 3

    AI-assisted research summary: § 3.

    § 3.
  191. 4

    AI-assisted research summary: § 4.

    § 4.
  192. 163

    AI-assisted research summary: Art. 163.

    Art. 163.
  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. 164

    AI-assisted research summary: Article 164 is a heading for Chapter 8, titled “Wszczęcie postępowania” (initiation of proceedings).

    Art. 164. Rozdział 8 Wszczęcie postępowania
  197. 165

    AI-assisted research summary: Article 165 is identified, but no rule text is provided here.

    Art. 165.
  198. 1

    AI-assisted research summary: § 1.

    § 1.
  199. 2

    AI-assisted research summary: § 2.

    § 2.
  200. 3

    AI-assisted research summary: § 3.

    § 3.

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