{"id":10141,"date":"2026-01-22T10:53:52","date_gmt":"2026-01-22T09:53:52","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10141"},"modified":"2026-01-29T13:18:35","modified_gmt":"2026-01-29T12:18:35","slug":"is-a-high-value-on-a-certain-line-of-a-tax-return-suspicious","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/is-a-high-value-on-a-certain-line-of-a-tax-return-suspicious\/","title":{"rendered":"Is a high value on a certain line of a tax return suspicious?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In our practice, we have noted that the Financial Administration examines the legitimacy of the deduction of gratuitous performance reported on line 260 of the corporate income tax return. Doubts about the accuracy, truthfulness, conclusiveness and completeness of the data on donations are justified by the amount of the deduction and the tax administration requires the submission of evidence \u2013 donation agreement. But is a high value on a particular line of tax return in itself a reason to initiate a Doubt Removal Procedure (POP)? This question was addressed by the Supreme Administrative Court (SAC) at the end of last year in its judgment Ref. No. 4 Afs 181\/2025. <\/p>\n","protected":false},"author":117,"featured_media":10142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,643,20,8],"class_list":["post-10141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-return","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10141"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10141\/revisions"}],"predecessor-version":[{"id":10144,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10141\/revisions\/10144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10142"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}