{"id":8811,"date":"2024-01-08T14:31:02","date_gmt":"2024-01-08T13:31:02","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8811"},"modified":"2024-01-25T09:51:11","modified_gmt":"2024-01-25T08:51:11","slug":"are-better-days-ahead-for-the-rd-tax-deduction-checks","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/are-better-days-ahead-for-the-rd-tax-deduction-checks\/","title":{"rendered":"Are better days ahead for the R&#038;D tax deduction checks?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Effective from 1 January 2024, Section 34c of the Income Taxes Act has been amended by adding a new provision stating that in case of doubts by the Tax Administrator, the content of the project documentation can be supported by other means of evidence. It will apply to tax proceedings initiated from the date of entry into force of the amended Act, i.e. from the beginning of 2024.<\/p>\n","protected":false},"author":117,"featured_media":8812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,633,437,385,156,30,8],"class_list":["post-8811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-audit","tag-tax-deductions","tag-income-tax","tag-research-and-development","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8811","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=8811"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8811\/revisions"}],"predecessor-version":[{"id":8813,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8811\/revisions\/8813"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8812"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}