{"id":9408,"date":"2024-10-29T11:06:07","date_gmt":"2024-10-29T10:06:07","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9408"},"modified":"2024-10-31T10:23:35","modified_gmt":"2024-10-31T09:23:35","slug":"top-up-tax-in-the-2024-financial-statements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/top-up-tax-in-the-2024-financial-statements\/","title":{"rendered":"Top-up tax in the 2024 financial statements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Top-Up Taxes Act came into force at the end of last year, requiring affected companies to disclose in their 2024 financial statements whether they will be liable for the top-up tax, and if so, how much they expect to pay. This requirement stands even though an amendment to the act, currently in the legislative process, is likely to push back the deadline for filing top-up tax returns and other disclosures to mid-2026. Is your company subject to the top-up tax? If so, are you prepared to handle the new disclosure obligations in the financial statements?<\/p>\n","protected":false},"author":117,"featured_media":9409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[736,76,40,8],"class_list":["post-9408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-top-up-taxes","tag-financial-statements","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9408","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=9408"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9408\/revisions"}],"predecessor-version":[{"id":9411,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9408\/revisions\/9411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9409"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}