Home / Dz.U. 2005 nr 165 poz. 1371
Regulation of the Minister of Finance of 22 August 2005 on the jurisdiction of tax authorities
Rozporządzenie Ministra Finansów z dnia 22 sierpnia 2005 r. w sprawie właściwości organów podatkowych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2005-08-22
Entry into force
2005-09-01
Texts
Keywords
territorial jurisdictiontaxesregistersTax Ordinancetax offices and chamberssubject-matter jurisdiction
Related acts
Acts Declared Repealed (3)
- Regulation of the Minister of Finance of December 23, 2003 amending the regulation on the jurisdiction of tax authorities · 2005-09-01
- Regulation of the Minister of Finance of 28 August 2003 amending the regulation on the competence of tax authorities · 2005-09-01
- Regulation of the Minister of Finance of December 24, 2002 on the jurisdiction of tax authorities. · 2005-09-01
Amending Acts (10)
- Regulation of the Minister of Finance of December 21, 2005 amending the regulation on the competence of tax authorities · 2006-01-01
- Regulation of the Minister of Finance of 24 December 2007 amending the regulation on the jurisdiction of tax authorities · 2008-01-01
- Regulation of the Minister of Finance of 13 November 2009 amending the regulation on the jurisdiction of tax authorities · 2010-01-01
- Regulation of the Minister of Finance of December 11, 2015, amending the regulation on the jurisdiction of tax authorities · 2016-01-01
- Regulation of the Minister of Development and Finance of 9 November 2016 amending the regulation on the competence of tax authorities · 2016-12-07
- Regulation of the Minister of Finance of February 22, 2018, amending the regulation on the competence of tax authorities · 2018-03-21
- Regulation of the Minister of Finance of January 2, 2019, amending the regulation on the jurisdiction of tax authorities · 2019-01-25
- Regulation of the Minister of Finance of March 28, 2019 amending the regulation on the jurisdiction of tax authorities · 2019-04-01
- Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on the competence of tax authorities · 2021-01-01
- Regulation of the Minister of Finance of December 18, 2024, amending the regulation on the jurisdiction of tax authorities · 2025-01-01
Information on Consolidated Text (4)
- Announcement of the Minister of Finance of February 28, 2022, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the competence of tax authorities
- Announcement of the Ministers of Finance and Economy of February 3, 2026, concerning the promulgation of the consolidated text of the Regulation of the Minister of Finance on the jurisdiction of tax authorities
- Announcement of the Minister of Finance of November 28, 2019 on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the jurisdiction of tax authorities
- Announcement of the Minister of Development and Finance of 27 December 2016 on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the jurisdiction of tax authorities
Legal Basis (1)
Legal Basis from Art. (6)
- Law of August 29, 1997 - Tax Ordinance. · art. 17 par. 2
- Law of August 29, 1997 - Tax Ordinance. · art. 18 par. 2
- Law of August 29, 1997 - Tax Ordinance. · art. 22 par. 6
- Law of August 29, 1997 - Tax Ordinance. · art. 48 par. 3
- Law of August 29, 1997 - Tax Ordinance. · art. 67e
- Law of August 29, 1997 - Tax Ordinance. · art. 75 par. 7
Acts referring to this act
- Implementing Regulations: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Regulation of the Minister of Finance of December 18, 2024, amending the regulation on the jurisdiction of tax authorities
- Amended Acts: Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on the competence of tax authorities
- Amended Acts: Regulation of the Minister of Finance of March 28, 2019 amending the regulation on the jurisdiction of tax authorities
- Amended Acts: Regulation of the Minister of Finance of January 2, 2019, amending the regulation on the jurisdiction of tax authorities
- Amended Acts: Regulation of the Minister of Finance of February 22, 2018, amending the regulation on the competence of tax authorities
- Amended Acts: Regulation of the Minister of Development and Finance of 9 November 2016 amending the regulation on the competence of tax authorities
- Amended Acts: Regulation of the Minister of Finance of December 11, 2015, amending the regulation on the jurisdiction of tax authorities
- Amended Acts: Regulation of the Minister of Finance of 13 November 2009 amending the regulation on the jurisdiction of tax authorities
- Amended Acts: Regulation of the Minister of Finance of 24 December 2007 amending the regulation on the jurisdiction of tax authorities
- Amended Acts: Regulation of the Minister of Finance of December 21, 2005 amending the regulation on the competence of tax authorities
- Consolidated Text for an Act: Announcement of the Minister of Finance of February 28, 2022, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the competence of tax authorities
- Consolidated Text for an Act: Announcement of the Minister of Finance of November 28, 2019 on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the jurisdiction of tax authorities
- Consolidated Text for an Act: Announcement of the Minister of Development and Finance of 27 December 2016 on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the jurisdiction of tax authorities
- Consolidated Text for an Act: Announcement of the Ministers of Finance and Economy of February 3, 2026, concerning the promulgation of the consolidated text of the Regulation of the Minister of Finance on the jurisdiction of tax authorities
- Repeals Resulting From: Regulation of the Minister of Finance of 28 August 2003 amending the regulation on the competence of tax authorities
- Repeals Resulting From: Regulation of the Minister of Finance of December 24, 2002 on the jurisdiction of tax authorities.
- Repeals Resulting From: Regulation of the Minister of Finance of December 23, 2003 amending the regulation on the jurisdiction of tax authorities