Ordinance Act Poland
ACT of 29 August 1997
TAX ORDINANCE
(Consolidated text: Dziennik Ustaw 2005, No. 8, item 60 with subsequent amendments: Dziennik Ustaw 2005, No. 85, item 727, No. 86, item 732, No. 143, item 1199; 2006, No. 66, item 470, No. 104, item 708, No. 143, item 1031, No. 217, item 1590, No. 225, item 1635; 2007, No. 105, item 721, No. 112, item 769, No. 120, item 818, No. 192, item 1378, No. 195, item 1414, No. 225, item 1671; 2008, No. 118, item 745, No. 141, item 888, Monitor Polski 2008, No. 61, items 539 and 540, Dziennik Ustaw 2008, No. 180, item 1109, No. 209, items 1316, 1318 and 1320)
SECTION I. GENERAL PROVISIONS
Article 1. This Act shall regulate:
1) tax obligations;
2) tax information;
3) tax proceedings, tax control and inspection acts;
4) fiscal secret.
Article 2. § 1. The provisions of this Act shall apply to:
1) taxes, charges and non-tax dues to the State budget and to the budgets of territorial self-government units, for whose assessment or determination tax authorities are authorized;
2) repealed;
3) stamp duties and charges referred to in the provisions on local taxes and charges;
4) cases covered by the provisions of tax law other than those referred to in subparagraph 1, belonging to the competence of the tax authorities.
§ 2. Unless separate provisions provide otherwise, the provisions of Section III shall also apply to charges and non-tax dues to the State budget for whose assessment and determination other authorities, not referred to in paragraph 1, subparagraph 1, are authorized.
§ 3. The authorities referred to in paragraph 2 shall enjoy the rights of the tax authorities.
§ 4. The provisions of this Act shall not apply to pecuniary performances resulting from relationships under civil law and to fees for services to which the provisions on prices apply.
Article 3. Whenever used in this Act:
1) tax Acts – shall mean the Acts concerning taxes, charges and non-tax dues to the State budget, specifying the subject and object
TAX ORDINANCE
(Consolidated text: Dziennik Ustaw 2005, No. 8, item 60 with subsequent amendments: Dziennik Ustaw 2005, No. 85, item 727, No. 86, item 732, No. 143, item 1199; 2006, No. 66, item 470, No. 104, item 708, No. 143, item 1031, No. 217, item 1590, No. 225, item 1635; 2007, No. 105, item 721, No. 112, item 769, No. 120, item 818, No. 192, item 1378, No. 195, item 1414, No. 225, item 1671; 2008, No. 118, item 745, No. 141, item 888, Monitor Polski 2008, No. 61, items 539 and 540, Dziennik Ustaw 2008, No. 180, item 1109, No. 209, items 1316, 1318 and 1320)
SECTION I. GENERAL PROVISIONS
Article 1. This Act shall regulate:
1) tax obligations;
2) tax information;
3) tax proceedings, tax control and inspection acts;
4) fiscal secret.
Article 2. § 1. The provisions of this Act shall apply to:
1) taxes, charges and non-tax dues to the State budget and to the budgets of territorial self-government units, for whose assessment or determination tax authorities are authorized;
2) repealed;
3) stamp duties and charges referred to in the provisions on local taxes and charges;
4) cases covered by the provisions of tax law other than those referred to in subparagraph 1, belonging to the competence of the tax authorities.
§ 2. Unless separate provisions provide otherwise, the provisions of Section III shall also apply to charges and non-tax dues to the State budget for whose assessment and determination other authorities, not referred to in paragraph 1, subparagraph 1, are authorized.
§ 3. The authorities referred to in paragraph 2 shall enjoy the rights of the tax authorities.
§ 4. The provisions of this Act shall not apply to pecuniary performances resulting from relationships under civil law and to fees for services to which the provisions on prices apply.
Article 3. Whenever used in this Act:
1) tax Acts – shall mean the Acts concerning taxes, charges and non-tax dues to the State budget, specifying the subject and object