PL
The aim of this article is to discuss the problems of submitting process letters to courts and public administration bodies via a postal operator as well as to indicate essential problems caused by unjustified differentiation of standards concerning the compliance with time-limits when the subject has limited or excluded opportunity to lodge a pleading a letter in person. Only in criminal proceedings and proceedings in cases of offences the participants have full freedom to choose a postal operator and to benefit from the presumption of lodging of a submitting a letter in the date of sending. In administrative proceedings, administrative court proceedings and tax proceedings, to be sure that legal deadline will be met, one should submit a letter to a court or a public administration body via a postal operator providing universal postal services. The article drew attention to a lack of consistency and consequence of the legislator relating to the regulation of submitting letters depending on the nature of proceedings and place of residence.