{"id":7763,"date":"2023-01-24T13:35:21","date_gmt":"2023-01-24T12:35:21","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7763"},"modified":"2023-01-24T13:35:21","modified_gmt":"2023-01-24T12:35:21","slug":"new-guidance-on-the-waiver-of-tax-penalties-introduces-the-assessment-of-the-factual-aspects-of-the-additional-tax-charge","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/new-guidance-on-the-waiver-of-tax-penalties-introduces-the-assessment-of-the-factual-aspects-of-the-additional-tax-charge\/","title":{"rendered":"New guidance on the waiver of tax penalties introduces the assessment of the factual aspects of the additional tax charge"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Tax Code allows for the waiver of penalties, default interest, interest on deferred amount and fine for late claims. Once the basic conditions, i.e. the formal requirements and a good tax morale, have been met, the waiver depends on the fulfilment of substantive conditions. <\/p>\n","protected":false},"author":117,"featured_media":7764,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[684,662,615,306],"class_list":["post-7763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-sanctions","tag-tax-administration","tag-tax-code","tag-gfd"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7763","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=7763"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7763\/revisions"}],"predecessor-version":[{"id":7767,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7763\/revisions\/7767"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7764"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}