{"id":10289,"date":"2026-03-24T10:06:24","date_gmt":"2026-03-24T09:06:24","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10289"},"modified":"2026-03-26T10:15:05","modified_gmt":"2026-03-26T09:15:05","slug":"new-obligation-to-publish-an-income-tax-report-does-it-affect-your-company","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/new-obligation-to-publish-an-income-tax-report-does-it-affect-your-company\/","title":{"rendered":"New obligation to publish an income tax report: Does it affect your company?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The 2023 amendment to the Accounting Act (Act No. 441\/2023 Coll.) introduced a new requirement for certain reporting entities to prepare and disclose an income tax report (the so called public CbCR), including its consolidated version. This obligation applies for the first time to reporting periods starting on or after 22 June 2024, which in most cases will correspond to the 2025 calendar year. Companies should therefore understand whether they fall under this requirement and what deadlines they must meet.<\/p>\n","protected":false},"author":117,"featured_media":10290,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[648,385,97,40,8],"class_list":["post-10289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-accounting-act","tag-income-tax","tag-cbc-reporting","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10289","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=10289"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10289\/revisions"}],"predecessor-version":[{"id":10292,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10289\/revisions\/10292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10290"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}