Home / Dz.U. 1999 nr 83 poz. 930
Law of 10 September 1999 Fiscal Penal Code.
Ustawa z dnia 10 września 1999 r. Kodeks karny skarbowy.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1999-09-10
Entry into force
1999-10-17
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codefiscal penal proceedingsfinescommon courtsorder and reminder proceedingstax offices and chambersfiscal penal lawTax controloffences
Related acts
Implementing Regulations (12)
- Regulation of the Council of Ministers of February 1, 2022, amending the Regulation on imposing a fine by means of a penalty ticket for fiscal offenses
- Regulation of the Council of Ministers of February 22, 2017, amending the regulation on imposing a fine by means of a penalty ticket for fiscal offenses
- Regulation of the Minister of Justice of 24 June 2016 on the detailed conditions and procedure for the destruction of items whose forfeiture has been ordered by a court
- Regulation of the Council of Ministers of March 23, 2015 amending the regulation on imposing a fine by means of a penalty ticket for fiscal offenses
- Regulation of the Council of Ministers of 23 September 2015 amending the regulation on imposing a fine by means of a penalty notice for fiscal offences
- Regulation of the Council of Ministers of 28 April 2011 on imposing a fine by means of a penalty ticket for fiscal offenses
- Regulation of the Council of Ministers of January 31, 2006 on imposing a fine by means of a penalty ticket for fiscal offenses
- Regulation of the Minister of Justice of December 9, 2005 on the destruction of items whose forfeiture has been ordered in favor of the State Treasury
- Regulation of the Minister of Justice of 8 December 2005 on the amount of lump-sum costs of proceedings related to the submission of an application for permission to voluntarily submit to responsibility in cases of tax offences and fiscal misdemeanours
- Regulation of the Council of Ministers of January 7, 2003 amending the regulation on the designation of detailed rules and the manner of issuing authorizations to officers of financial investigation authorities and non-financial investigation authorities to impose fines by way of penalty tickets for fiscal offenses, and the detailed rules for their imposition and the manner of their payment.
- Regulation of the Minister of Justice of 15 October 1999 on the amount of lump-sum costs of proceedings related to the submission of an application for permission to voluntarily submit to responsibility in cases of tax offences and fiscal misdemeanours.
- Regulation of the Council of Ministers of 9 November 1999 on determining the detailed principles and method of issuing authorizations to financial and non-financial investigation officers to impose fines by way of penalty tickets for fiscal misdemeanors, as well as the detailed principles of their imposition and method of payment.
Amending Acts (104)
- Law of June 29, 2000, on the repeal of the Law on Industrial Funds and their privatization in connection with the reform of the social insurance system and on the amendment of certain laws. · 2000-07-27
- Law of July 20, 2000, amending the Law - Code of Criminal Procedure, the Law - Provisions introducing the Code of Criminal Procedure, and the Law - Fiscal Penal Code. · 2000-09-01
- Law of 15 December 2001 amending the Law - Fiscal Penal Code. · 2001-03-01
- Law of 24 August 2001 introducing the Code of Procedure in Cases of Misdemeanours · 2001-10-17
- Law of March 20, 2002, on transformations in customs administration and on amending certain laws. · 2002-05-01
- Law of May 24, 2002, on the Internal Security Agency and the Intelligence Agency. · 2002-06-29
- 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 27 July 2002 Foreign Exchange Law. · 2002-10-01
- Law of December 4, 2002 amending the law on tax on goods and services and excise duty, the law on marking products with excise tax stamps, and the law - Fiscal Penal Code. · 2003-01-01
- Law of 10 April 2003 amending the Law on Lotteries, Betting and Slot Machines and amending certain other laws. · 2003-06-15
- 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 March 19, 2004, Provisions introducing the Customs Law · 2004-05-01
- Law of 24 July 2003 amending the Law - Fiscal Penal Code · 2004-05-01
- Law of 23 January 2004 on excise duty · 2004-05-01
- Law of April 16, 2004, on the administration of foreign trade · 2004-05-02
- Law of July 2, 2004 Provisions introducing the Law on freedom of economic activity · 2004-08-21
- Law of April 20, 2004, amending the law on personal income tax, the law on corporate income tax and certain other laws · 2005-01-01
- Judgment of the Constitutional Tribunal of 29 June 2005, case file no. SK 34/04 · 2005-07-15
- Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws · 2005-09-01
- Law of 28 July 2005 on amending the Law - Fiscal Penal Code and certain other laws · 2005-12-17
- Law of August 29, 2005 on the refund to natural persons of certain expenses related to housing construction · 2006-01-01
- Law of June 9, 2006, on the Central Anticorruption Bureau · 2006-07-24
- Law of 10 May 2006 on the administration of service trade with foreign countries · 2006-07-30
- Law of 22 September 2006 amending the Law on Tax Control and amending certain other laws · 2006-11-11
- Law of November 16, 2006, on stamp duty · 2007-01-01
- Law of January 26, 2007, on amending the Foreign Exchange Law and other laws · 2007-04-21
- Law of March 29, 2007, on amending the Prosecution Law, the Code of Criminal Procedure, and certain other laws · 2007-07-12
- Law of 15 March 2007 on the amendment of the Code of Civil Procedure, the Code of Criminal Procedure and on the amendment of certain other laws · 2007-07-28
- Judgment of the Constitutional Tribunal of 15 April 2008 ref. no. P 26/06 · 2008-04-21
- Law of 7 November 2008 amending the Customs Law and the Fiscal Penal Code · 2009-01-01
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Information on Consolidated Text (11)
- Announcement of the Marshal of the Sejm of the Republic of Poland of 23 February 2021 on the promulgation of the consolidated text of the Act - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of 10 April 2025 on the promulgation of the consolidated text of the Law - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 11, 2024, on the promulgation of the consolidated text of the Law - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 10, 2023, on the promulgation of the consolidated text of the Law - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 23, 2022, on the announcement of the consolidated text of the Act - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 22, 2019, on the announcement of the consolidated text of the Act - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 14, 2018, on the promulgation of the consolidated text of the law - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 9, 2017, on the announcement of the consolidated text of the law - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 8, 2016, on the promulgation of the consolidated text of the Act - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 27, 2012, concerning the publication of the consolidated text of the Law - Fiscal Penal Code
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 4, 2007, on the promulgation of the consolidated text of the law - Fiscal Penal Code
References (9)
- Law of December 18, 1998, Foreign Exchange Law.
- Law of August 29, 1997 - Tax Ordinance.
- Law of 6 June 1997 - Code of Criminal Procedure
- Law of 6 June 1997 - Penal Code
- Law of December 11, 1997, on the administration of foreign trade in goods and services and on special trade.
- Law of December 2, 1993 on marking products with excise tax stamps.
- Law of 29 July 1992 on lotteries and mutual betting.
- Law of September 28, 1991, on tax control.
- Law of June 17, 1966, on enforcement proceedings in administration.
Constitutional Tribunal Ruling (11)
- Judgment of the Constitutional Tribunal of April 21, 2015, ref. no. P 40/13
- Judgment of the Constitutional Tribunal of 12 April 2011, case file no. P 90/08
- Judgment of the Constitutional Tribunal of 11 May 2010, case ref. SK 50/08
- Judgment of the Constitutional Tribunal of 15 April 2008 ref. no. P 26/06
- Judgment of the Constitutional Tribunal of 8 January 2008, case ref. P 35/06
- Judgment of the Constitutional Tribunal of 12 September 2005 case file SK 13/05
- Judgment of the Constitutional Tribunal of 13 January 2005 case file P 15/02
- Judgment of the Constitutional Tribunal of 29 June 2005, case file no. SK 34/04
- Judgment of the Constitutional Tribunal of 9 July 2002 ref. no. P. 4/01.
- Judgment of the Constitutional Tribunal of 16 January 2001 file ref. P. 5/2000.
- Judgment of the Constitutional Tribunal of 20 February 2001 file ref. P.2/2000.
Introductory Provisions (1)
Acts referring to this act
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of June 11, 2026, on amending the Code of Criminal Procedure and the Fiscal Penal Code
- Amended Acts: Law of February 13, 2026, on amending the law on the National Criminal Register and certain other laws
- 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 February 20, 2025, amending the Law on Excise Duty, the Law on Public Health and certain other laws
- Amended Acts: Law of 24 January 2025 on amending the law on tax on goods and services, the law on excise duty and certain other laws
- Amended Acts: Law of January 24, 2025, amending the Aviation Law and certain other laws
- Amended Acts: Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
- 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 May 23, 2024, on amending the law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Law of May 9, 2024, on amending the Law on the National Revenue Administration and certain other laws
- Amended Acts: Law of July 7, 2022 on amending the Law - Penal Code and certain other laws
- Amended Acts: Law of April 14, 2023, on amending the Code of Criminal Procedure 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 December 9, 2021 on amending the Law on excise duty and certain other laws
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of November 18, 2020, on electronic delivery
- Amended Acts: Act of March 30, 2021, on amending the Act on excise duty and certain other acts
- Amended Acts: Law of November 28, 2020, on amending the Corporate Income Tax Act and certain other laws
- Amended Acts: Law of May 28, 2020 on amending the Law on Corporate Income Tax, the Law on Tax on Goods and Services, the Law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Law of July 4, 2019, on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of April 16, 2020, on specific support instruments in connection with the spread of the SARS-CoV-2 virus
- Amended Acts: Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws
- Amended Acts: Law of 9 August 2019 amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of 19 July 2019 amending the Code of Criminal Procedure and certain other laws
- Amended Acts: Law of July 19, 2019, on amending the law on the system of monitoring road and rail transport of goods and certain other laws
- Amended Acts: Law of 4 April 2019 amending the Law on the Exchange of Tax Information with Other States and certain other laws
- Amended Acts: Law of November 9, 2018 amending the law on the National Revenue Administration and certain other laws
- Amended Acts: Law of 23 October 2018 on the Solidarity Fund
- Amended Acts: Law of October 4, 2018, on cosmetic products
- 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 22 March 2018 on court bailiffs
- Amended Acts: Law of January 10, 2018, on amending the law - Code of Criminal Procedure and certain other laws
- Amended Acts: Law of 11 May 2017 on statutory auditors, auditing firms and public oversight
- Amended Acts: Law of 23 March 2017 amending the Penal Code and certain other laws
- Amended Acts: Law of March 9, 2017, on the exchange of tax information with other countries
- Amended Acts: Law of 15 December 2016 amending the Law on Gambling and certain other laws
- Amended Acts: Law of March 9, 2017, on amending the Law on Personal Income Tax and the Law - Fiscal Penal Code
- Amended Acts: Act of July 10, 2015, on tax administration
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of November 16, 2016, on amending the Law on the Universal Duty of Defence of the Republic of Poland 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 22 June 2016 amending the Law - Customs Law and certain other laws
- Amended Acts: Law of July 7, 2016, on amending the law on tax on goods and services and on certain other laws
- Amended Acts: Law of March 11, 2016, amending the Law - Code of Criminal Procedure and certain other laws
- Amended Acts: Law of January 28, 2016, on provisions introducing the Law on the Prosecution Service
- Amended Acts: Law of October 9, 2015 on amending the Penal Code and certain other laws
- Amended Acts: Law of 24 July 2015 amending the Law on Excise Duty and certain other laws
- Amended Acts: Law of 25 July 2014 on the special hydrocarbon tax
- Amended Acts: Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws