{"id":9620,"date":"2025-02-21T14:03:22","date_gmt":"2025-02-21T13:03:22","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9620"},"modified":"2025-05-22T10:09:29","modified_gmt":"2025-05-22T08:09:29","slug":"upcoming-amendment-to-the-top-up-taxes-act-is-delayed-in-the-legislative-process","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/upcoming-amendment-to-the-top-up-taxes-act-is-delayed-in-the-legislative-process\/","title":{"rendered":"Upcoming amendment to the Top-Up Taxes Act is delayed in the legislative process"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 13 February 2025, the Czech Chamber of Deputies passed the first reading of Parliamentary Document No. 783, which proposes amendments to Act No. 416\/2023 Coll., on Top-Up Taxes For Large Multinational Groups And Large Domestic Groups (the \u201cTop-Up Taxes Act\u201d). This Act came into force in the Czech Republic on 31 December 2023 and the planned amendment introduces several positive changes, including an extension of the deadlines for filing the information return and the tax return on the Czech top-up tax. Under the proposed changes, the deadlines for the first reporting period should be no sooner than 30 June 2026. However, if the amendment is not approved during the current term of the Chamber of Deputies, the Czech top-up tax taxpayers could already face related obligations in 2025.<\/p>\n","protected":false},"author":117,"featured_media":9621,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[736,32,8],"class_list":["post-9620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-top-up-taxes","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9620","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=9620"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9620\/revisions"}],"predecessor-version":[{"id":9756,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9620\/revisions\/9756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9621"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}