{"id":9523,"date":"2025-01-24T13:34:39","date_gmt":"2025-01-24T12:34:39","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9523"},"modified":"2025-01-30T10:23:33","modified_gmt":"2025-01-30T09:23:33","slug":"consequences-of-filing-an-additional-return-just-before-the-end-of-the-tax-assessment-period","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/consequences-of-filing-an-additional-return-just-before-the-end-of-the-tax-assessment-period\/","title":{"rendered":"Consequences of filing an additional return just before the end of the tax assessment period"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>At the end of last year, an interesting discussion emerged in professional circles, but it has not yet provided a clear solution. The debate between the Chamber of Tax Advisors of the Czech Republic and the General Financial Directorate (GFD) concerned whether an implied additional tax assessment decision included in the tax file within the last 12 months of the tax assessment period can extend this significant period by one year.<\/p>\n","protected":false},"author":117,"featured_media":9525,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[643,306,20,8],"class_list":["post-9523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-return","tag-gfd","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9523","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=9523"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9523\/revisions"}],"predecessor-version":[{"id":9526,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9523\/revisions\/9526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9525"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}