{"id":5638,"date":"2021-05-11T10:10:05","date_gmt":"2021-05-11T08:10:05","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5638"},"modified":"2021-05-27T10:34:17","modified_gmt":"2021-05-27T08:34:17","slug":"tax-waiver-in-relation-to-a-professional-education-allowance","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/tax-waiver-in-relation-to-a-professional-education-allowance\/","title":{"rendered":"Tax waiver in relation to a professional education allowance"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 27 April 2021, the Minister of Finance issued another resolution on waiver of income tax on the grounds of an extraordinary event caused by the coronavirus spread. This time, it relates to the income tax corresponding to the tax liability arising from the breach of the condition of the operational time of assets used for professional education under Section 34g (1) of Act No. 586\/1992 Coll., on Income Taxes, as amended (Income Taxes Act). <\/p>\n","protected":false},"author":117,"featured_media":5640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[437,30,8],"class_list":["post-5638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-deductions","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5638","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=5638"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5638\/revisions"}],"predecessor-version":[{"id":5641,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5638\/revisions\/5641"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5640"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}