Home / Dz.U. 1997 nr 137 poz. 926
Law of August 29, 1997 - Tax Ordinance.
Ustawa z dnia 29 sierpnia 1997 r. - Ordynacja podatkowa.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1997-08-29
Entry into force
1998-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
Controlpenal provisionstaxesprescriptionstate and service secretsdocumentsstate receivablesaccountingadministrative proceedingscompensationterritorial jurisdictionTax Ordinancepecuniary and disciplinary penaltiestax offices and chambersstamp dutyfiscal penal lawcode of administrative procedure
Related acts
Repealed Acts (9)
- Decree of 16 May 1956 on the remission and granting of reliefs in the repayment of state receivables. · 1998-01-01
- Law of May 31, 1996 amending the Law on tax liabilities and amending certain other laws. · 1998-01-01
- Announcement of the Minister of Finance of 1 September 1993 on the publication of the consolidated text of the Act on Tax Liabilities. · 1998-01-01
- Law of June 5, 1992, on amending the law on tax liabilities. · 1998-01-01
- Law of December 19, 1980 on tax liabilities. · 1998-01-01
- Law of December 21, 1958, on a special procedure for collecting arrears from certain obligations of real estate owners towards the state. · 1998-01-01
- Order of the Minister of Finance of 20 October 1993 on extending the deadlines for advance payments and corporate income tax for banks implementing a programme related to granting loans (credits) for housing construction from the resources of the Mortgage Fund. · 1999-12-31
- Ordinance of the Minister of Finance of May 10, 1985 on the waiver of the determination of agricultural tax on land and on certain income from special agricultural production sectors from auxiliary agricultural holdings of budgetary units of health and social welfare. · 1999-12-31
- Regulation of the Minister of Finance of August 27, 1997, amending the regulation on the implementation of certain provisions of the Tax Obligations Act. · 2000-01-01
Acts Declared Repealed (53)
- Order of the Minister of Finance of April 8, 1997, on the repeal of certain orders of the Minister of Finance. · 1998-01-01
- Order of the Minister of Finance of February 12, 1996, on the extension of the deadline for making an identification declaration by certain taxpayers. · 1998-01-01
- Order of the Minister of Finance of January 31, 1995 on extending the deadline for notifying the tax office of the conclusion of an agreement. · 1998-01-01
- Order of the Minister of Finance of April 28, 1995, on the discontinuation of the determination and collection of personal income tax from income from discount on treasury bonds. · 1998-01-01
- Order of the Minister of Finance of April 26, 1995, on extending certain deadlines provided for in tax regulations. · 1998-01-01
- Order of the Minister of Finance of July 4, 1994, concerning the repeal of certain orders of the Minister of Finance. · 1998-01-01
- Order of the Minister of Finance of July 31, 1992, on the discontinuation of the determination and collection of income tax on income from National Bank of Poland money vouchers. · 1998-01-01
- Regulation of the Minister of Finance of December 13, 1990, concerning the repeal of certain regulations. · 1998-01-01
- Regulation of the Minister of Finance of April 7, 1997, amending the regulation on the scope of operation, personal composition, appointment procedure, and organization of tax appeal committees. · 1998-01-01
- Regulation of the Minister of Finance of March 1, 1996, amending the regulation on the scope of operation, personal composition, procedure for appointment, and organisation of tax appeal boards. · 1998-01-01
- Regulation of the Council of Ministers of October 3, 1995, amending the regulation on the principles of waiving and granting reliefs in the repayment of state receivables. · 1998-01-01
- Regulation of the Minister of Finance of 7 December 1994 amending the Regulation on the scope of operation, composition, appointment procedure and organization of tax appeal boards. · 1998-01-01
- Regulation of the Minister of Finance of February 6, 1992, amending the regulation on the scope of operation, composition, appointment procedure, and organization of tax appeal commissions. · 1998-01-01
- Regulation of the Council of Ministers of February 16, 1989, on extending the provisions of the law on tax liabilities to certain types of monetary benefits and determining the competence of tax authorities regarding the remission of tax arrears. · 1998-01-01
- Regulation of the Council of Ministers of 29 November 1984 amending the regulation on the principles of deferral and granting reliefs in the repayment of state receivables. · 1998-01-01
- Regulation of the Minister of Finance of January 19, 1983, amending the regulation on the scope of operation, personal composition, procedure for appointment and organization of tax appeal committees. · 1998-01-01
- Regulation of the Minister of Finance of September 20, 1982, on the scope of operation, composition, procedure for appointment, and organization of tax appeal committees. · 1998-01-01
- Regulation of the Council of Ministers of September 15, 1982, on the principles of waiving and granting reliefs in the repayment of state receivables. · 1998-01-01
- Regulation of the Ministers of Foreign Trade and Maritime Economy and National Defence of June 26, 1975, on the principles and procedure for customs clearance of warships and military aircraft and their crews. · 1998-01-01
- Regulation of the Council of Ministers of March 25, 1959, on the principles and procedure for acquiring real estate to cover certain overdue state liabilities. · 1998-01-01
- Order of the Minister of Finance of October 10, 1997, amending the order on the cessation and collection of personal income tax. · 1999-01-01
- Order of the Minister of Finance of July 21, 1997, on the waiver of the determination and collection of personal income tax. · 1999-01-01
- Order of the Minister of Finance of April 15, 1996, on extending the deadline for submitting preliminary annual tax returns and paying due income tax for 1995 for certain taxpayers. · 1999-12-31
- Order of the Minister of Finance of September 8, 1995, on extending the deadline for payment of income tax on income from exchange rate differences for economic entities covered by the framework agreement between the Government of the Republic of Poland and the Government of the Russian Federation. · 1999-12-31
- Regulation of the Minister of Finance of July 11, 1992 on the collection of income tax and advance payments on income tax by certain payers. · 1999-12-31
- Ordinance of the Minister of Finance of November 28, 1994, on the discontinuation of the determination and collection of value added tax and excise duty on certain goods. · 1999-12-31
- Order of the Minister of Finance of 9 November 1995 on the partial waiver of the determination and collection of income tax from the remuneration of employees of Polish diplomatic missions and consular offices. · 1999-12-31
- Order of the Minister of Finance of 21 November 1995 on the waiver of the determination and collection of income tax from certain income of foreign natural and legal persons residing or having their registered office abroad. · 1999-12-31
- Regulation of the Minister of Finance of July 31, 1989 on the discontinuation of the determination and collection of income tax from the income of natural persons, legal persons, and other organizational units without legal personality, conducting activities in the field of drainage pipe production. · 1999-12-31
- Ordinance of the Minister of Finance of May 10, 1985 on the waiver of the determination and collection of certain contributions, forming part of the total monetary obligation, from agricultural holdings located in mountainous and hilly areas. · 1999-12-31
- … +23
Implementing Regulations (680)
- Announcement of the Minister of Finance of January 11, 2013, on the interest rate for arrears of tax liabilities and the reduced interest rate for arrears of tax liabilities
- Announcement of the Minister of Finance of March 12, 2013, concerning the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes.
- Announcement of the Minister of Finance of November 13, 2012, concerning the interest rate for arrears of tax liabilities and the reduced interest rate for arrears of tax liabilities
- Announcement of the Minister of Finance of August 8, 2012, regarding the amount specified in Article 262 § 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of August 8, 2012, regarding the amount specified in Article 41 § 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of May 15, 2012, on the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes
- Announcement of the Minister of Finance of December 12, 2012, regarding the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes
- Announcement of the Minister of Finance of 21 January 2011 on the interest rate for arrears of tax liabilities and the reduced interest rate for arrears of tax liabilities
- Announcement of the Minister of Finance of August 2, 2011 on the amount specified in Art. 262 § 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of August 2, 2011 on the amount specified in Art. 41 § 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of June 10, 2011, on the interest rate for arrears on tax liabilities and the reduced interest rate for arrears on tax liabilities.
- Announcement of the Minister of Finance of May 18, 2011, on the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes
- Announcement of the Minister of Finance of April 18, 2011, on the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes
- Announcement of the Minister of Finance of November 4, 2010 on the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes
- Announcement of the Minister of Finance of August 6, 2010, on the amount of the sum mentioned in Art. 262 par. 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of August 6, 2010, on the amount of the sum mentioned in Art. 41 par. 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of August 11, 2009, on the amount referred to in Art. 262 sec. 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of August 11, 2009, on the amount referred to in Art. 41 sec. 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of June 29, 2009, concerning the interest rate for arrears on tax liabilities and the reduced interest rate for arrears on tax liabilities
- Announcement of the Minister of Finance of 30 December 2008 on the interest rate for arrears on tax liabilities
- Announcement of the Minister of Finance of 30 March 2009 on the Interest Rate for Arrears of Tax Liabilities and the Reduced Interest Rate for Arrears of Tax Liabilities.
- Announcement of the Minister of Finance of March 6, 2009, concerning the interest rate for arrears of tax liabilities and the reduced interest rate for arrears of tax liabilities
- Announcement of the Minister of Finance of 6 January 2009 on the interest rate for arrears on tax liabilities and the reduced interest rate for arrears on tax liabilities
- Announcement of the Minister of Finance of January 29, 2009, on the interest rate for arrears of taxes and the reduced interest rate for arrears of taxes
- Announcement of the Minister of Finance of November 28, 2008, concerning the interest rate for arrears on tax liabilities
- Announcement of the Minister of Finance of August 6, 2008, on the amount specified in Art. 262 par. 1 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of August 6, 2008, on the amounts specified in Art. 41 par. 1 and Art. 112 par. 1 item 3 of the Act - Tax Ordinance
- Announcement of the Minister of Finance of June 27, 2008, on the interest rate for arrears on tax liabilities
- Announcement of the Minister of Finance of March 27, 2008, on the interest rate for arrears on tax liabilities.
- Announcement of the Minister of Finance of February 29, 2008, concerning the interest rate for arrears of tax liabilities
- … +650
Amending Acts (231)
- Judgment of the Constitutional Tribunal of September 23, 2003 case file K 20/02 · 1997-10-17
- Law of December 12, 1997, on the amendment of the law - Provisions introducing the Penal Code, the law - Provisions introducing the Code of Criminal Procedure, the law - Code of Execution of Penal Sentences, and on the amendment of certain other laws. · 1997-12-29
- Law of August 29, 1997 - Banking Law. · 1998-01-01
- Law of November 26, 1998, on public finance. · 1999-01-01
- Law of July 24, 1998, amending certain laws defining the competences of public administration bodies - in connection with the state's structural reform. · 1999-01-01
- Law of 22 January 1999 on the Protection of Classified Information. · 1999-03-11
- Law of 10 September 1999 Provisions introducing the Fiscal Penal Code. · 1999-10-17
- Law of 9 September 2000 on stamp duty. · 2001-01-01
- Law of 15 September 2000 Commercial Companies Code. · 2001-01-01
- Law of 8 December 2000 on amending the Law on Enforcement Proceedings in Administration, the Law on Local Taxes and Fees, the Law on Subsidies for Interest on Certain Bank Loans, the Law - Act on Public Trading in Securities, the Law - Tax Ordinance, the Law on Public Finance, the Law on Corporate Income Tax, and the Law on Commercialization and Privatization of State Enterprises - in connection with adaptation to European Union law. · 2001-01-15
- Law of 3 February 2001 on amending the law on the acquisition of real estate by foreigners and the law - Tax Ordinance - in connection with adaptation to European Union law. · 2001-03-24
- Law of 22 December 2000 on amending certain statutory authorizations to issue normative acts and on amending certain laws. · 2001-03-30
- Judgment of the Constitutional Tribunal of 9 November 1999, case file K. 28/98. · 2001-05-08
- Law of April 11, 2001, on amending the Tax Ordinance and amending certain other laws. · 2001-06-05
- Law of November 16, 2000, on Counteracting Money Laundering and Financing of Terrorism · 2001-06-23
- Law of April 11, 2001 on amending the law on foreigners and amending certain laws. · 2001-07-01
- Law of September 6, 2001, amending the law on enforcement proceedings in administration and certain other laws. · 2001-12-01
- Law of 18 September 2001 amending the Law on Court Bailiffs and Enforcement and amending certain other laws · 2002-01-01
- Law of June 7, 2002, on the abolition of the General Customs Inspector, on amending the law on tax control, and on amending certain other laws. · 2002-07-01
- Law of June 20, 2002, on the direct election of the village head, mayor, and city president. · 2002-10-27
- Law of 12 September 2002 on amending the Tax Ordinance and amending certain other laws. · 2003-01-01
- 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 30 August 2002 Provisions introducing the Law - Law on the structure of administrative courts and the Law - Law on proceedings before administrative courts. · 2004-01-01
- Law of 28 November 2003 on Amending the Law on the System of Common Courts, the Law on the Prosecution Service, the Law on the System of Military Courts, and Certain Other Laws · 2004-01-01
- Law of March 19, 2004, Provisions introducing the Customs Law · 2004-05-01
- Law of 28 November 2003 on Family Benefits · 2004-05-01
- Law of 23 January 2004 on excise duty · 2004-05-01
- Law of 11 March 2004 on value added tax · 2004-05-01
- … +201
Amended Acts (23)
- Law of June 14, 1960, Code of Administrative Procedure. · 1998-01-01
- Law of 20 August 1997 - Provisions introducing the Law on the National Court Register. · 1998-01-01
- Law of 30 August 1996 on commercialization and certain employee rights. · 1998-01-01
- Law of 22 June 1995 on amendment of the Law on the organization and financing of social insurance and on amendment of certain other laws. · 1998-01-01
- Law of December 2, 1994 on the amendment of certain laws regulating taxation rules and certain other laws. · 1998-01-01
- Law of 16 December 1993 on amending certain laws regulating taxation and certain other laws. · 1998-01-01
- Law of December 10, 1993 on the financing of municipalities. · 1998-01-01
- Act of January 8, 1993, on value added tax and excise tax. · 1998-01-01
- Law of 15 February 1992 on corporate income tax. · 1998-01-01
- Law of 29 July 1992 on lotteries and mutual betting. · 1998-01-01
- Law of September 28, 1991, on tax control. · 1998-01-01
- Law of July 26, 1991 on Personal Income Tax. · 1998-01-01
- Law of January 5, 1991, Budget Law. · 1998-01-01
- Law of November 23, 1990 on telecommunications. · 1998-01-01
- Law of 31 January 1989 on stamp duty. · 1998-01-01
- Law of 31 January 1989 Banking Law. · 1998-01-01
- Law of November 15, 1984, on agricultural tax. · 1998-01-01
- Law of July 28, 1983, on inheritance and gift tax. · 1998-01-01
- Law of July 6, 1982 on Land and Mortgage Registers. · 1998-01-01
- Law of December 19, 1980 on tax liabilities. · 1998-01-01
- Fiscal Penal Code of 26 October 1971. · 1998-01-01
- Law of June 17, 1966, on enforcement proceedings in administration. · 1998-01-01
- Law of June 28, 1962, on the takeover of certain agricultural real estate for development or state ownership, and on pension benefits for the owners of these properties and their families. · 1998-01-01
Information on Consolidated Text (12)
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 22, 2026, concerning the announcement of the consolidated text of the Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 23, 2024, on the promulgation of the consolidated text of the Act - Tax Ordinance.
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 11, 2023, on the announcement of the consolidated text of the Act - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 1, 2022, on the announcement of the consolidated text of the Law - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 21, 2021, on the announcement of the consolidated text of the law - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 7, 2020, on the announcement of the consolidated text of the Act - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 25, 2019, concerning the promulgation of the consolidated text of the law - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 23, 2018, on the announcement of the consolidated text of the law - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 17, 2017, on the announcement of the consolidated text of the Act - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 8, 2015 on the promulgation of the consolidated text of the Act - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of 10 May 2012 on the promulgation of the consolidated text of the Act - Tax Ordinance
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 4, 2005, on the promulgation of the consolidated text of the Act - Tax Ordinance
References (4)
Constitutional Tribunal Ruling (23)
- Judgment of the Constitutional Tribunal of December 12, 2023, case file SK 110/20
- Judgment of the Constitutional Tribunal of 25 September 2014 ref. act K 49/12
- Judgment of the Constitutional Tribunal of 18 July 2013 case file SK 18/09
- Judgment of the Constitutional Tribunal of July 4, 2013, case file P 7/10
- Judgment of the Constitutional Tribunal of 8 October 2013 case file SK 40/12
- Judgment of the Constitutional Tribunal of 17 July 2012, case file P 30/11
- Judgment of the Constitutional Tribunal of June 21, 2011, case ref. P 26/10
- Judgment of the Constitutional Tribunal of July 21, 2010, case file SK 21/08
- Judgment of the Constitutional Tribunal of November 9, 2010, case file SK 10/08
- Judgment of the Constitutional Tribunal of 26 May 2009 ref. no. SK 32/07
- Judgment of the Constitutional Tribunal of March 10, 2009, case file P 80/08
- Judgment of the Constitutional Tribunal of November 24, 2009, case file SK 36/07
- Judgment of the Constitutional Tribunal of 29 May 2007 case file P 20/06
- Judgment of the Constitutional Tribunal of 26 November 2007 case file P 24/06.
- Judgment of the Constitutional Tribunal of October 16, 2007, case file SK 63/06
- Judgment of the Constitutional Tribunal of June 14, 2006, case file K 53/05
- Judgment of the Constitutional Tribunal of April 3, 2006, ref. no. SK 46/05
- Judgment of the Constitutional Tribunal of 30 October 2006, ref. no. P 36/05
- Judgment of the Constitutional Tribunal of December 20, 2005, case file no. SK 68/03
- Judgment of the Constitutional Tribunal of May 11, 2004, case file K 4/03
- Judgment of the Constitutional Tribunal of September 23, 2003 case file K 20/02
- Judgment of the Constitutional Tribunal of April 11, 2000, case file K.15/98.
- Judgment of the Constitutional Tribunal of 9 November 1999, case file K. 28/98.
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of August 27, 1997, amending the regulation on the implementation of certain provisions of the Tax Obligations Act.
- Repealing Acts: Ordinance of the Minister of Finance of May 10, 1985 on the waiver of the determination of agricultural tax on land and on certain income from special agricultural production sectors from auxiliary agricultural holdings of budgetary units of health and social welfare.
- Repealing Acts: Order of the Minister of Finance of 20 October 1993 on extending the deadlines for advance payments and corporate income tax for banks implementing a programme related to granting loans (credits) for housing construction from the resources of the Mortgage Fund.
- Repealing Acts: Law of December 21, 1958, on a special procedure for collecting arrears from certain obligations of real estate owners towards the state.
- Repealing Acts: Announcement of the Minister of Finance of 1 September 1993 on the publication of the consolidated text of the Act on Tax Liabilities.
- Repealing Acts: Law of June 5, 1992, on amending the law on tax liabilities.
- Repealing Acts: Law of May 31, 1996 amending the Law on tax liabilities and amending certain other laws.
- Repealing Acts: Law of December 19, 1980 on tax liabilities.
- Repealing Acts: Decree of 16 May 1956 on the remission and granting of reliefs in the repayment of state receivables.
- Amending Acts: Law of June 28, 1962, on the takeover of certain agricultural real estate for development or state ownership, and on pension benefits for the owners of these properties and their families.
- Amending Acts: Fiscal Penal Code of 26 October 1971.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of January 5, 1991, Budget Law.
- Amending Acts: Law of 16 December 1993 on amending certain laws regulating taxation and certain other laws.
- Amending Acts: Law of 22 June 1995 on amendment of the Law on the organization and financing of social insurance and on amendment of certain other laws.
- Amending Acts: Law of November 23, 1990 on telecommunications.
- Amending Acts: Law of 31 January 1989 on stamp duty.
- Amending Acts: Law of December 2, 1994 on the amendment of certain laws regulating taxation rules and certain other laws.
- Amending Acts: Law of 29 July 1992 on lotteries and mutual betting.
- Amending Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amending Acts: Law of June 14, 1960, Code of Administrative Procedure.
- Amending Acts: Law of 31 January 1989 Banking Law.
- Amending Acts: Law of December 10, 1993 on the financing of municipalities.
- Amending Acts: Law of November 15, 1984, on agricultural tax.
- Amending Acts: Law of 30 August 1996 on commercialization and certain employee rights.
- Amending Acts: Law of July 28, 1983, on inheritance and gift tax.
- Amending Acts: Law of July 6, 1982 on Land and Mortgage Registers.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Law of 20 August 1997 - Provisions introducing the Law on the National Court Register.
- Amending Acts: Act of January 8, 1993, on value added tax and excise tax.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of September 28, 1991, on tax control.
- Amended Acts: Law of 17 October 2025 amending the Act on the Protection of the Rights of a Buyer of a Residential Unit or Single-Family House and the Developer Guarantee Fund and certain other laws
- Amended Acts: Law of 11 June 2026 amending certain laws in order to simplify administrative procedures in matters resolved by administrative decisions or handled tacitly
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Act of May 29, 2026, on amending the Act - Tax Ordinance
- Amended Acts: Law of 5 August 2025 on the certification of public procurement contractors
- Amended Acts: Law of March 11, 2026, on amending the Law on the State Labour Inspectorate and certain other laws
- Amended Acts: Law of January 23, 2026, on the amendment of the Act on the National Cybersecurity System and certain other acts
- Amended Acts: Law of February 13, 2026, on amending the Law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of November 21, 2025, on amending the law on the system of management of greenhouse gas emissions and other substances and certain other laws
- Amended Acts: Law of November 21, 2025, on amending the Law on the tax on the extraction of certain minerals and certain other laws
- Amended Acts: Law of September 12, 2025, on amending the Tax Ordinance Act
- Amended Acts: Law of September 12, 2025, on amending the Tax Ordinance Act
- Amended Acts: Law of August 5, 2025, amending the Law on tax on goods and services and the Law on amending the Law on tax on goods and services 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: Act of April 4, 2025, amending certain acts to eliminate irregularities in the visa system of the Republic of Poland
- Amended Acts: Act of March 20, 2025, on the conditions for permitting the employment of foreigners in the territory of the Republic of Poland