{"id":5964,"date":"2021-08-31T12:20:38","date_gmt":"2021-08-31T10:20:38","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5964"},"modified":"2021-09-30T09:52:07","modified_gmt":"2021-09-30T07:52:07","slug":"hidden-amendment-to-the-income-taxes-act-brings-new-relief-for-ceased-enforcement-proceedings","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/hidden-amendment-to-the-income-taxes-act-brings-new-relief-for-ceased-enforcement-proceedings\/","title":{"rendered":"Hidden amendment to the Income Taxes Act brings new relief for ceased enforcement proceedings"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>As part of the amendment to Act No. 120\/2001 Coll., on Licensed Enforcement Agents and Enforcement Proceedings (Enforcement Act), among other things, Act No. 586\/1992 Coll., on Income Taxes (ITA) has also been amended by inserting new relief for ceased enforcement proceedings with Act No. 286\/2021 Coll. with effect from 1 January 2022. This relief will apply only to strictly defined historical enforcement proceedings and at the same time exclusively to low-value receivables not exceeding CZK 1,500. It is therefore not a long-term instrument, but rather a temporary measure following a change in the Enforcement Act. <\/p>\n","protected":false},"author":117,"featured_media":5965,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[385,8],"class_list":["post-5964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-income-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5964","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=5964"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5964\/revisions"}],"predecessor-version":[{"id":5967,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5964\/revisions\/5967"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5965"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}