{"id":5984,"date":"2021-09-21T09:01:52","date_gmt":"2021-09-21T07:01:52","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5984"},"modified":"2021-09-30T09:44:33","modified_gmt":"2021-09-30T07:44:33","slug":"additional-tax-returns-when-are-you-at-risk-of-penalties","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/additional-tax-returns-when-are-you-at-risk-of-penalties\/","title":{"rendered":"Additional tax returns: when are you at risk of penalties?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>It is a well-established rule for most taxable entities that when they file an additional tax return voluntarily, they will not be charged a penalty representing 20% of the additionally assessed tax. The purpose of this rule is to financially motivate taxable entities to voluntarily declare and pay omitted tax liabilities to the tax administrator. However, starting from 1 January 2021, this rule has undergone a significant change due to an amendment to the Tax Code. The General Financial Directorate has even issued a methodical guideline on this topic, explaining the change in more detail. <\/p>\n","protected":false},"author":117,"featured_media":5985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[643,306,8],"class_list":["post-5984","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-return","tag-gfd","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5984","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=5984"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5984\/revisions"}],"predecessor-version":[{"id":5986,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5984\/revisions\/5986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5985"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}