Home / Dz.U. 1995 nr 142 poz. 702
Law of 13 October 1995 on the principles of registration and identification of taxpayers and payers.
Ustawa z dnia 13 października 1995 r. o zasadach ewidencji i identyfikacji podatników i płatników
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1995-10-13
Entry into force
1996-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
tax identificationpenal provisionsregisterstax offices and chambersadministrative proceedingsexcise taxtax on goods and services
Related acts
Implementing Regulations (28)
- Order of the Minister of Finance of December 16, 1996 on the determination of the form of the identification declaration for pensioners and annuitants, made through certain pension and annuity authorities.
- Regulation of the Minister of Finance and Economy of 26 November 2025 amending the Regulation on the forms of identification and update notification forms and supplementary data notifications
- Order of the Minister of Finance of December 21, 1995 on the implementation of certain provisions of the Act on the principles of taxpayer registration and identification.
- Regulation of the Minister of Finance of May 16, 2023, amending the regulation on the forms of identification and update notification forms and supplementary data notifications
- Regulation of the Minister of Finance of December 20, 2022 amending the regulation on the forms of identification and update notification forms and supplementary data notification forms
- Regulation of the Minister of Finance of September 14, 2022, amending the regulation on the method of submitting notifications and the types of electronic signatures with which they should be affixed
- Regulation of the Minister of Finance, Funds and Regional Policy of May 10, 2021, amending the regulation on the method of submitting notifications and the types of electronic signatures with which they should be affixed
- Regulation of the Minister of Finance, Funds and Regional Policy of 19 July 2021 on the forms of identification and update notification forms, as well as supplementary data notification forms
- Regulation of the Minister of Finance of December 24, 2019 on the method of submitting notifications and the types of electronic signatures with which they should be authenticated
- Regulation of the Minister of Finance of December 27, 2018 on the forms of identification application forms and update application forms and applications for supplementary data
- Regulation of the Minister of Development and Finance of December 19, 2017 on the forms of identification registration forms, update registration forms and deregistration forms
- Regulation of the Minister of Finance of March 12, 2014, on the forms of identification and update notification forms
- Regulation of the Minister of Finance of November 26, 2014, on the determination of the types of notifications that can be submitted electronically
- Regulation of the Minister of Finance of November 25, 2014, on the forms of identification and update notification forms and supplementary data notification forms
- Regulation of the Minister of Finance of June 25, 2013, on the method of submitting declarations and the types of electronic signatures with which they should be affixed
- Regulation of the Minister of Finance of January 31, 2013 on the determination of the types of declarations that may be submitted by electronic means of communication
- Regulation of the Minister of Finance of 27 November 2012 amending the regulation on the forms of identification and update notification forms
- Regulation of the Minister of Finance of December 27, 2011, on the forms of identification and update notification forms
- Regulation of the Minister of Finance of December 30, 2010 on the method of sending notifications and the types of electronic signatures with which they should be affixed
- Regulation of the Minister of Finance of December 14, 2010 amending the regulation on the forms of identification notification forms
- Regulation of the Minister of Finance of September 29, 2009 on the forms of identification notification forms
- Regulation of the Minister of Finance of December 31, 2008 on the logical structure of notifications, the method of their transmission and the types of electronic signatures with which they should be affixed
- Regulation of the Minister of Finance of December 23, 2008, on the determination of the types of notifications that may be submitted by electronic means of communication
- Regulation of the Minister of Finance of 13 October 2008 amending the regulation on the forms of identification notification documents
- Regulation of the Minister of Finance of December 13, 2005 amending the regulation on the forms of identification registration forms
- Regulation of the Minister of Finance of November 14, 2003, on the forms of identification notification forms
- Regulation of the Minister of Finance of 23 February 1999 on the implementation of certain provisions of the law on the principles of registration and identification of taxpayers and payers.
- Regulation of the Minister of Finance of December 30, 1999, on the procedure for submitting identification and update notifications by taxpayers of agricultural, forest, and real estate tax.
Amending Acts (63)
- Law of 8 August 1996 - Provisions introducing laws reforming the functioning of the economy and public administration. · 1997-01-01
- Law of 6 June 1997 - Provisions introducing the Penal Code · 1998-09-01
- Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund. · 1999-01-01
- Law of 10 September 1999 Provisions introducing the Fiscal Penal Code. · 1999-10-17
- Law of 9 November 2000 on amending the Law on Vocational and Social Rehabilitation and Employment of Disabled Persons and certain other laws. · 2000-12-31
- Law of November 16, 2000, on Counteracting Money Laundering and Financing of Terrorism · 2001-06-23
- Law of May 24, 2002, on the Internal Security Agency and the Intelligence Agency. · 2002-06-29
- Law of 5 June 2002 on amendment of the Law on the principles of registration and identification of taxpayers and payers. · 2002-08-24
- Law of 6 July 2001 on the processing of criminal information · 2003-01-01
- Law of June 12, 2003, Postal Law · 2003-08-24
- Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance · 2003-09-01
- Law of 14 November 2003 on amending the law on economic activity and certain other laws · 2004-01-01
- Law of 11 March 2004 on value added tax · 2004-05-01
- Law of April 20, 2004, amending the law on personal income tax, the law on corporate income tax and certain other laws · 2004-05-01
- Law of 27 May 2004 amending the Law on the principles of registration and identification of taxpayers and payers · 2004-07-01
- Law of July 2, 2004 Provisions introducing the Law on freedom of economic activity · 2004-08-21
- Law of 16 December 2004 on amending the Value Added Tax Act and the Act on the principles of registration and identification of taxpayers and payers · 2005-02-01
- Law of June 9, 2006, on the Central Anticorruption Bureau · 2006-07-24
- Law of June 9, 2006, Provisions introducing the Law on the Counterintelligence Service of the Armed Forces and the Military Intelligence Service · 2006-10-01
- Law of 24 May 2007 on the amendment of the law on court bailiffs and enforcement and certain other laws · 2007-12-28
- Law of 7 November 2008 amending the Law on Tax Ordinance and certain other laws · 2009-01-01
- Law of 6 December 2008 on excise duty · 2009-03-01
- Law of December 19, 2008, on amending the Law on Freedom of Economic Activity and on amending certain other laws · 2009-03-07
- Law of 25 June 2009 amending the Law on combating the introduction into financial circulation of assets derived from illegal or undeclared sources and on combating the financing of terrorism, and amending certain other laws · 2009-10-22
- Law of 24 September 2010 on amending the Tax Ordinance Act and the Act on the principles of registration and identification of taxpayers and payers · 2011-01-01
- Law of 5 August 2010 on the protection of classified information. · 2011-01-02
- Law of April 15, 2011, on healthcare activities · 2011-07-01
- Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws · 2011-09-01
- Law of June 9, 2011, on amending the law on tax on goods and services, the law on the principles of registration and identification of taxpayers and payers, and the law on road transport · 2012-01-01
- Law of 13 May 2011 amending the Law on Freedom of Economic Activity and certain other laws · 2012-01-01
- … +33
Amended Acts (2)
Information on Consolidated Text (11)
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 5, 2026, concerning the promulgation of the consolidated text of the Act on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 21, 2025, on the promulgation of the consolidated text of the Act on the principles of registration and identification of taxpayers and payers.
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 11, 2024, concerning the promulgation of the consolidated text of the law on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 28, 2022 on the promulgation of the consolidated text of the Act on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 17, 2021, on the promulgation of the consolidated text of the law on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 9, 2020, on the promulgation of the consolidated text of the law on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 9, 2019, on the promulgation of the consolidated text of the Law on the Principles of Registration and Identification of Taxpayers and Payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 5, 2017, on the promulgation of the consolidated text of the Act on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 25, 2016, concerning the announcement of the consolidated text of the Act on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of 27 September 2012 on the promulgation of the consolidated text of the Act on the principles of registration and identification of taxpayers and payers
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 13, 2004, on the announcement of the consolidated text of the law on the principles of registration and identification of taxpayers and payers
Acts referring to this act
- Amending Acts: Act of January 8, 1993, on value added tax and excise tax.
- Amending Acts: Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers.
- Amended Acts: Law of 13 March 2026 amending the Law on the Central Register and Information on Economic Activity and the Entrepreneur's Information Point and certain other laws
- Amended Acts: Law of 9 May 2025 amending the Law on the Prison Service and certain other laws
- Amended Acts: Law of May 21, 2025, amending certain laws in order to deregulate economic and administrative law and improve the principles of economic law development
- Amended Acts: Law of November 8, 2024, on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market
- Amended Acts: Law of May 26, 2023, on the mObywatel application.
- Amended Acts: Law of March 9, 2023, on amending the law - Code of Civil Procedure and certain other laws
- Amended Acts: Law of July 22, 2022, on amending the law on the Prison Service and certain other laws
- Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
- Amended Acts: Law of 20 May 2021 on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of 30 March 2021 on amending the Law on customs law and on amending certain other laws
- Amended Acts: Law of 31 July 2019 amending certain laws to reduce regulatory burdens
- Amended Acts: Law of 12 April 2019 amending the law on value added tax and certain other laws
- Amended Acts: Law of 21 February 2019 amending certain laws in connection with ensuring the application of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation)
- Amended Acts: Law of November 9, 2018 amending the law on the National Revenue Administration and certain other laws
- Amended Acts: Law of 22 March 2018 on court bailiffs
- Amended Acts: Law of November 9, 2018, on amending certain laws to introduce simplifications for entrepreneurs in tax and economic law
- Amended Acts: Law of 4 October 2018 on amending the Personal Income Tax Act and certain other laws
- Amended Acts: Law of July 5, 2018, on the succession management of an individual's enterprise
- Amended Acts: Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity
- Amended Acts: Law of 9 November 2017 on amending the law on certain rights of employees of the office serving the minister competent for internal affairs and officers and employees of offices supervised by this minister and certain other laws
- Amended Acts: Law of November 24, 2017 on amending certain laws to counteract the use of the financial sector for tax fraud
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Act of July 10, 2015, on tax administration
- Amended Acts: Law of 25 September 2015 on amending the law on associations and certain other laws
- Amended Acts: Law of December 1, 2016, amending the law on value added tax and certain other laws
- Amended Acts: Law of 25 September 2015 on amending the law on freedom of economic activity and certain other laws
- Amended Acts: Law of 10 July 2015 on amending the Law on the structure of common courts and certain other laws
- Amended Acts: Law of December 22, 2015 amending the Law on Government Administration Departments and certain other laws
- Amended Acts: Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws
- Amended Acts: Law of 9 October 2015 on amending the law on personal income tax, the law on corporate income tax, and certain other laws
- Amended Acts: Law of 26 June 2014 amending the law on the National Court Register and amending certain other laws
- Amended Acts: Law of November 9, 2012, on amending the Labour Code and certain other laws
- Amended Acts: Law of June 9, 2011, on amending the law on tax on goods and services, the law on the principles of registration and identification of taxpayers and payers, and the law on road transport
- Amended Acts: Law of 13 May 2011 amending the Law on Freedom of Economic Activity and certain other laws
- Amended Acts: Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws
- Amended Acts: Law of April 15, 2011, on healthcare activities
- Amended Acts: Law of 5 August 2010 on the protection of classified information.
- Amended Acts: Law of 24 September 2010 on amending the Tax Ordinance Act and the Act on the principles of registration and identification of taxpayers and payers
- Amended Acts: Law of 25 June 2009 amending the Law on combating the introduction into financial circulation of assets derived from illegal or undeclared sources and on combating the financing of terrorism, and amending certain other laws
- Amended Acts: Law of December 19, 2008, on amending the Law on Freedom of Economic Activity and on amending certain other laws
- Amended Acts: Law of 6 December 2008 on excise duty
- Amended Acts: Law of 7 November 2008 amending the Law on Tax Ordinance and certain other laws
- Amended Acts: Law of 24 May 2007 on the amendment of the law on court bailiffs and enforcement and certain other laws
- Amended Acts: Law of June 9, 2006, Provisions introducing the Law on the Counterintelligence Service of the Armed Forces and the Military Intelligence Service
- Amended Acts: Law of June 9, 2006, on the Central Anticorruption Bureau
- Amended Acts: Law of 16 December 2004 on amending the Value Added Tax Act and the Act on the principles of registration and identification of taxpayers and payers
- Amended Acts: Law of July 2, 2004 Provisions introducing the Law on freedom of economic activity