{"id":8037,"date":"2023-03-24T10:51:20","date_gmt":"2023-03-24T09:51:20","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8037"},"modified":"2023-03-30T10:10:56","modified_gmt":"2023-03-30T08:10:56","slug":"the-actual-commencement-of-a-tax-audit-and-its-effect-on-the-time-limit-for-tax-assessment","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-actual-commencement-of-a-tax-audit-and-its-effect-on-the-time-limit-for-tax-assessment\/","title":{"rendered":"The actual commencement of a tax audit and its effect on the time limit for tax assessment"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The time limit for the assessment of tax and, in particular, its expiry is crucial for tax proceedings. The expiration of the time limit for the assessment of tax extinguishes the right of the state to control and assess the tax. The commencement of a tax inspection is also relevant to the time limit of the assessment since the time limit is reset at that point. However, in order for the commencement of a tax audit to have an impact on the time limit for the assessment of tax, the audit must also be commenced in a material sense, as it is not sufficient merely to commence formally. <\/p>\n","protected":false},"author":117,"featured_media":8038,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[633,8],"class_list":["post-8037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-audit","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8037","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=8037"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8037\/revisions"}],"predecessor-version":[{"id":8040,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8037\/revisions\/8040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8038"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}