{"id":6240,"date":"2021-11-19T10:07:25","date_gmt":"2021-11-19T09:07:25","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6240"},"modified":"2021-11-25T10:14:32","modified_gmt":"2021-11-25T09:14:32","slug":"acts-performed-by-the-tax-administrator-within-a-local-inquiry-may-represent-material-initiation-of-a-tax-audit","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/acts-performed-by-the-tax-administrator-within-a-local-inquiry-may-represent-material-initiation-of-a-tax-audit\/","title":{"rendered":"Acts performed by the tax administrator within a local inquiry may represent material initiation of a tax audit"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>According to a recent ruling of the Municipal Court in Prague ref. no. 18 Af 11\/2021, the tax administrator exceeded the regulatory framework of local inquiry by performing acts corresponding in their nature and intensity to a tax audit; and thus the statute of limitation period for tax assessment was suspended due to the formal initiation of the tax audit. <\/p>\n","protected":false},"author":117,"featured_media":6241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,8],"class_list":["post-6240","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6240","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=6240"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6240\/revisions"}],"predecessor-version":[{"id":6243,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6240\/revisions\/6243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6241"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}