{"id":9886,"date":"2025-09-10T09:57:19","date_gmt":"2025-09-10T07:57:19","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9886"},"modified":"2025-09-25T10:56:35","modified_gmt":"2025-09-25T08:56:35","slug":"the-amount-of-a-penalty-for-a-late-tax-return-can-also-be-reduced-by-an-inadmissible-tax-return","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-amount-of-a-penalty-for-a-late-tax-return-can-also-be-reduced-by-an-inadmissible-tax-return\/","title":{"rendered":"The amount of a penalty for a late tax return can also be reduced by an inadmissible tax return"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (SAC) recently addressed the question of the relationship between \u200ean inadmissible tax return and the amount of the penalty for late tax return submission. In its judgment \u200eref. no. 5 Afs 307\/2024, SAC reached a favorable conclusion for taxpayers, stating that the alternative \u200edeadline for fulfilling the obligation to file a tax return set by the tax administrator in a call does not \u200eaffect the possibility of reducing the penalty for late tax return submission by half, if the inadmissible tax \u200ereturn was filed within 30 days of the expiration of the regular deadline for its filing.\u200e<\/p>\n","protected":false},"author":117,"featured_media":7893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,643,8],"class_list":["post-9886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-return","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9886","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=9886"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9886\/revisions"}],"predecessor-version":[{"id":9887,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9886\/revisions\/9887"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7893"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}