Home / Dz.U. 1996 nr 102 poz. 475
Law of 5 July 1996 on tax advisory services.
Ustawa z dnia 5 lipca 1996 r. o doradztwie podatkowym.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1996-07-05
Entry into force
1997-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxescooperativesassociationsprofessional self-governmentexpertsadministrative proceedingsAccounting recordsfeessecuritiesaccountingtax advisoryoffencescompaniesadvocacycivil lawdisciplinary proceedingsregisterschambers of commercelegal advisorscriminal law
Related acts
Implementing Regulations (37)
- Regulation of the Minister of Development and Finance of 3 April 2017 amending the regulation on the professional practice of candidates for tax advisors
- Regulation of the Minister of Finance and Economy of 22 June 2026 on contracts of the State Examination Commission for Tax Advisory with universities
- Regulation of the Minister of Finance and Economy of June 22, 2026, on the method of using the e-Doradca IT system
- Regulation of the Minister of Finance and Economy of June 17, 2026, on the State Examination Commission for Tax Advisory and conducting the examination for tax advisor
- Regulation of the Minister of Finance and Economy of 15 June 2026 on remuneration and reimbursement of travel and accommodation costs for members of the State Examination Commission for Tax Advisory
- Regulation of the Minister of Finance and Economy of June 3, 2026, on the amount of fees related to the tax advisor examination
- Regulation of the Minister of Justice of 14 May 2026 on the design of the official attire of tax advisors participating in court hearings
- Regulation of the Minister of Finance and Economy of February 25, 2026, on mandatory civil liability insurance for entities providing tax advisory services
- Regulation of the Minister of Justice of March 31, 2025, on the State Treasury bearing the costs of legal aid provided by a tax advisor appointed ex officio
- Regulation of the Minister of Finance of February 17, 2023, on the amount of the fee for the tax advisor examination
- Regulation of the Minister of Finance of November 24, 2023, amending the regulation on the State Examination Commission for Tax Advisory and conducting the examination for tax advisor.
- Regulation of the Minister of Justice of 16 August 2018 on the State Treasury covering the costs of unpaid legal aid provided by a tax advisor appointed ex officio
- Regulation of the Minister of Finance of September 23, 2005 amending the regulation on the implementation of certain provisions of the Act on Tax Advisory
- Regulation of the Minister of Finance of March 17, 2004, amending the regulation on the implementation of certain provisions of the law on tax advisory services
- Regulation of the Minister of Justice of 21 March 2003 on remuneration for the activities of a tax advisor in proceedings before the Supreme Administrative Court
- Regulation of the Minister of Justice of December 2, 2003 on remuneration for services of tax advisors in proceedings before administrative courts and the detailed principles of reimbursement of costs of legal aid provided by a tax advisor ex officio
- Regulation of the Minister of Finance of December 4, 2003 on mandatory civil liability insurance for entities performing tax advisory services
- Regulation of the Minister of Finance of July 10, 2002 on fees specified in the Act on Tax Advisory.
- Regulation of the Minister of Finance of July 10, 2002 on the implementation of certain provisions of the Act on Tax Advisory.
- Regulation of the Minister of Finance of July 24, 2002, on the general conditions of compulsory civil liability insurance for entities performing tax advisory services.
- Regulation of the Minister of Finance of July 12, 2001, on the general conditions of compulsory civil liability insurance for entities performing tax advisory services.
- Regulation of the Minister of Finance of June 1, 2001, on the implementation of certain provisions of the law on tax advisory.
- Regulation of the Minister of Finance of June 1, 2001, on fees specified in the law on tax advisory.
- Regulation of the Minister of Finance of 3 February 1999 on the method and procedure for selecting delegates to the First National Congress of Tax Advisors.
- Regulation of the Minister of Finance of March 23, 1998 amending the regulation on the implementation of certain provisions of the Act on Tax Advisory.
- Regulation of the Minister of Finance of November 20, 1997, on the detailed conditions for professional practice for candidates for tax advisors and the types of employment treated as equivalent to this practice.
- Regulation of the Minister of Finance of February 18, 1997, on the general conditions for compulsory civil liability insurance of entities performing tax advisory services for damages caused in the performance of tax advisory activities.
- Regulation of the Minister of Finance of 26 September 1997 on examinations for tax advisors.
- Regulation of the Minister of Finance of January 6, 1997, on the implementation of certain provisions of the Act on Tax Advisory.
- Regulation of the Minister of Finance of 28 May 1999 amending the regulation on the detailed conditions for undertaking practical training by candidates for tax advisors and the types of employment treated equally to this practice.
- … +7
Amending Acts (33)
- Law of 6 June 1997 - Provisions introducing the Penal Code · 1998-09-01
- Law of 15 September 2000 Commercial Companies Code. · 2001-01-01
- Law of April 11, 2001, on amending the law on tax advisory services and certain other laws. · 2001-06-11
- Law of November 23, 2002 on the Supreme Court. · 2003-01-01
- 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 May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau · 2004-01-01
- 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 5 March 2004 on amending the Law on counteracting the introduction into financial circulation of assets derived from illegal or undeclared sources and on counteracting the financing of terrorism, and on amending certain laws · 2004-05-15
- Law of December 16, 2004, on the amendment of the law on tax advisory services and the law on accounting · 2005-02-01
- Law of 14 February 2007 amending the law on the disclosure of information about documents of state security organs from the years 1944-1990 and the content of these documents and the law on the Institute of National Remembrance - Commission for the Prosecution of Crimes against the Polish Nation · 2007-03-15
- Law of 24 November 2007 on amending the law on tax advisory. · 2007-12-05
- Law of 12 June 2008 amending the Law on Tax Advisory · 2008-07-21
- Law of September 5, 2008 on amending certain laws in connection with the entry into force of the Protocol to the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, on the free movement of persons · 2008-10-25
- Law of March 18, 2008, amending the Law on Accounting · 2009-01-01
- 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 October 23, 2009, amending laws regarding the authentication of documents · 2010-01-01
- Act of March 4, 2010, on the provision of services in the territory of the Republic of Poland · 2010-04-10
- Law of 10 June 2010 amending the Law on tax advisory services and certain other laws · 2010-08-07
- Law of May 9, 2014, on facilitating access to the performance of certain regulated professions · 2014-08-10
- Law of 10 July 2015 on amending the Law on the structure of common courts and certain other laws · 2016-01-01
- Law of 22 December 2015 on the principles of recognition of professional qualifications acquired in the Member States of the European Union · 2016-01-18
- Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration · 2017-03-01
- Law of 11 May 2017 on statutory auditors, auditing firms and public oversight · 2017-06-21
- Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity · 2018-04-30
- Law of 1 March 2018 on counteracting money laundering and the financing of terrorism · 2018-07-13
- Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science · 2018-10-01
- Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws · 2019-01-01
- 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) · 2019-05-04
- Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements · 2020-07-01
- Law of November 18, 2020, on electronic delivery · 2021-10-05
- … +3
Amended Acts (1)
Information on Consolidated Text (8)
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 14, 2021, on the announcement of the consolidated text of the Law on Tax Advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 20, 2019, on the promulgation of the consolidated text of the Law on Tax Advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of 17 January 2019 on the promulgation of the consolidated text of the law on tax advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 30, 2018, on the promulgation of the consolidated text of the Act on Tax Advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of 20 May 2016 on the promulgation of the consolidated text of the law on tax advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 20, 2011 on the promulgation of the consolidated text of the Act on Tax Advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 22, 2008, on the promulgation of the consolidated text of the law on tax advisory
- Announcement of the Marshal of the Sejm of the Republic of Poland of 9 January 2002 on the promulgation of the consolidated text of the Law on Tax Advisory.
References (3)
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Amending Acts: Law of October 13, 1994, on Statutory Auditors and their Self-Government.
- Amended Acts: Law of January 23, 2026, amending the Commercial Companies Code and certain other laws
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of December 4, 2025, on amending the Law on Tax Advisory and the Law on Proceedings before Administrative Courts
- Amended Acts: Law of November 18, 2020, on electronic delivery
- Amended Acts: Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements
- 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 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws
- Amended Acts: Law of July 3, 2018 - Provisions introducing the Law on Higher Education and Science
- Amended Acts: Law of 1 March 2018 on counteracting money laundering and the financing of terrorism
- Amended Acts: Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity
- Amended Acts: Law of 11 May 2017 on statutory auditors, auditing firms and public oversight
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of 22 December 2015 on the principles of recognition of professional qualifications acquired in the Member States of the European Union
- 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 May 9, 2014, on facilitating access to the performance of certain regulated professions
- Amended Acts: Law of 10 June 2010 amending the Law on tax advisory services and certain other laws
- Amended Acts: Act of March 4, 2010, on the provision of services in the territory of the Republic of Poland
- Amended Acts: Law of October 23, 2009, amending laws regarding the authentication of documents
- 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 March 18, 2008, amending the Law on Accounting
- Amended Acts: Law of September 5, 2008 on amending certain laws in connection with the entry into force of the Protocol to the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, on the free movement of persons
- Amended Acts: Law of 12 June 2008 amending the Law on Tax Advisory
- Amended Acts: Law of 24 November 2007 on amending the law on tax advisory.
- Amended Acts: Law of 14 February 2007 amending the law on the disclosure of information about documents of state security organs from the years 1944-1990 and the content of these documents and the law on the Institute of National Remembrance - Commission for the Prosecution of Crimes against the Polish Nation
- Amended Acts: Law of December 16, 2004, on the amendment of the law on tax advisory services and the law on accounting
- Amended Acts: Law of 5 March 2004 on amending the Law on counteracting the introduction into financial circulation of assets derived from illegal or undeclared sources and on counteracting the financing of terrorism, and on amending certain laws
- Amended Acts: 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.
- Amended Acts: Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau
- Amended Acts: 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
- Amended Acts: Law of November 23, 2002 on the Supreme Court.
- Amended Acts: Law of April 11, 2001, on amending the law on tax advisory services and certain other laws.
- Amended Acts: Law of 15 September 2000 Commercial Companies Code.
- Amended Acts: Law of 6 June 1997 - Provisions introducing the Penal Code
- References: Regulation of the Minister of Development and Finance of 14 December 2016 on the skills test conducted for the recognition of qualifications for the profession of tax advisor
- References: Regulation of the Minister of Finance of July 9, 2003, on the skills test conducted for the purpose of recognizing qualifications acquired in the Member States of the European Union to practice the profession of tax advisor
- References: Regulation of the Minister of Finance of October 29, 2015 amending the regulation on the State Examination Commission for Tax Advisory and conducting the examination for tax advisor
- References: Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws
- References: Regulation of the Minister of Finance of June 3, 2016, on the recognition of professional practice of candidates for tax advisors completed outside the territory of the Republic of Poland
- References: Judgment of the Constitutional Tribunal of 18 October 2010 ref. no. K 1/09
- References: Regulation of the Minister of Finance of April 13, 2005, on mandatory civil liability insurance for entities authorized to provide services in accounting
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of May 22, 2007, file ref. K 42/05
- Legal Basis: Regulation of the Minister of Finance of October 29, 2015 amending the regulation on the State Examination Commission for Tax Advisory and conducting the examination for tax advisor
- Legal Basis: Regulation of the Minister of Finance and Economy of February 25, 2026, on mandatory civil liability insurance for entities providing tax advisory services
- Legal Basis: Regulation of the Minister of Finance of March 23, 1998 amending the regulation on the implementation of certain provisions of the Act on Tax Advisory.
- Legal Basis: Regulation of the Minister of Finance of March 17, 2004, amending the regulation on the implementation of certain provisions of the law on tax advisory services
- Legal Basis: Regulation of the Minister of Finance of 5 October 2014 on the professional practice of candidates for tax advisors.
- Legal Basis: Regulation of the Minister of Finance of January 6, 1997, on the implementation of certain provisions of the Act on Tax Advisory.
- Legal Basis: Regulation of the Minister of Finance and Economy of 15 June 2026 on remuneration and reimbursement of travel and accommodation costs for members of the State Examination Commission for Tax Advisory
- Legal Basis: Regulation of the Minister of Justice of December 2, 2003 on remuneration for services of tax advisors in proceedings before administrative courts and the detailed principles of reimbursement of costs of legal aid provided by a tax advisor ex officio