{"id":9988,"date":"2025-10-23T13:25:43","date_gmt":"2025-10-23T11:25:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9988"},"modified":"2025-10-30T10:34:17","modified_gmt":"2025-10-30T09:34:17","slug":"extension-of-the-possibilities-of-waiving-penalties-and-fines-for-failure-to-submit-a-control-statement","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/extension-of-the-possibilities-of-waiving-penalties-and-fines-for-failure-to-submit-a-control-statement\/","title":{"rendered":"Extension of the possibilities of waiving penalties and fines for failure to submit a control statement"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The amendment to the Tax Code effective from 1 July 2025 has extended the possibilities of waiving \u200epenalties that arise, when an additional tax is assessed ex officio. Before the amendment, the tax \u200eadministrator could waive penalties up to a maximum of 75%. The tax administrator may now waive \u200e\u200e100% of the penalty incurred from 1 July 2025 on a taxpayer for a justifiable reason. At the same time, \u200ehowever, the Tax Code has retained the possibility of waiving penalties of up to 75% in cases where \u200ethere is no justifiable reason, but the taxpayer has duly cooperated with the tax administrator as part of \u200ethe control procedure leading to the additional assessment.\u200e<\/p>\n","protected":false},"author":117,"featured_media":9989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,643,306,8],"class_list":["post-9988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-return","tag-gfd","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9988","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=9988"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9988\/revisions"}],"predecessor-version":[{"id":9993,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9988\/revisions\/9993"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9989"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}