18 Jan 2024
2023 Tax Alerts and Circulars
Tax alerts & circulars in Hebrew
- 1.2023
Reports and payments to the tax authorities by January 30, 2023 - 2.2023
Revised Israeli TP Notification Form - 3.2023
Preferred Technological Enterprise Benefits: Conditions Indicating Enterprise is Promoting Innovation - Filing 2022 Applications Within 90 Days
- 4.2023
Tax calculation related totals and updates for tax year 2023 - 5.2023
Restricting the use of the “Masab” payment method
- 6.2023
Withholding tax certificates - adding separate payment types: rent, construction and transportation fees - 7.2023
Dividend paid to employees after the restricted period from profits subject to Encouragement Investment Law, intitle to the reduced tax rate - Kondoit court case
- 8.2023
New Israeli TP/CBCR Notification Form (1585) - 9.2023
Non-acceptance of reporting to the tax authorities according to a "cash basis" of a company which in practice conducted itself according to an "accrual basis" – “Mikood” case. - 10.2023
The Supreme Court: self-purchase of shares by companies that are “kind of-partnerships” is taxable by the remaining shareholder - Beit Hosen and Meir Seida Verdicts. - 11.2023
Postponement of the due date to submit withholding tax from wages and non-wages online reports - 12.2023
Attributing the taxable technological income and R&D expenses to each beneficiary intangible asset individually or by product or group of products - 13.2023
Withholding tax at source from payments for assets and services in 2023 - 14.2023
Interest rate amendment according to section 3(i) & 3(j) of the Income Tax Ordinance -2023 - 15.2023
Obligation to submit an individual tax return for the 2022 tax yearand conditions for receiving an exemption from submitting it - 16.2023
Updated procedure for reporting by employers and employees when retiring from work - new form 161 - 17.2023
Postponement the reporting date of the VAT payment for the period March and April 2023, until May 23, 2023 - 18.2023
New ITA Guidelines on Taxation of SAFE Instruments - 19.2023
Recent refinement of the rules regarding the imputation of benefits value in respect of employees events, following the rulings in the Kiryat Shmona and Shekel cases - 20.2023
A new income tax route for a small business owner that allows expenses to be deducted at the rate of 30% of turnover, instead of actual expenses - 21.2023
Assignment of invoice numbers by the Tax Authority (in transactions above a certain amount), as a condition for input VAT deduction - 22.2023
Residential Real Estate Taxation - Legislative amendments under The Economic Efficiency Law - 23.2023
Paradigm Shift : District Court Allows Reclassification of License Transactions to Sale of Intellectual Property- The Medtronic Case - 24.2023
Obligation to report a position taken that is contrary to the position of the Tax Authority regarding income tax for the tax year 2022 - 25.2023
Reporting for capital gain from securities until July 31, 2023
- 26.2023
The obligation to report on the retirement of employees using the new form 161 has been postponed until November 1, 2023 - an update and additional highlights to the original Tax Authority guidance - 27.2023
The Encouragement of Knowledge-Intensive Industry Bill has been approved by the Finance Committee of the Knesset for final voting
- 28.2023
Consultation on the proposed law revising the tests to determine the Israeli tax residency status of individuals - 29.2023
The Law for Encouragement of Knowledge-Intensive Industry (Temporary Order)
- 30.2023
Update of the policy regarding the imposition of administrative fines on companies, and in addition on company executives - 31.2023
The IRS published certain Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 - 32.2023
Update regarding the implementation of the invoice number assignment model by the Tax Authority (in transactions above a certain amount), as a condition for input VAT deduction. - 33.2023
The instructions of the Tax Authority following the "Iron Swords" war - 34.2023
Notice of the Tax Authority dated 10/10/2023 on relief due to the "Iron Swords" war - 35.2023
Possibility for an association to carry out an activity intended for immediate and essential assistance in the war situation, without submitting a request for a change - 36.2023
The tax authority's guidance for relief regarding donations during war - 37.2023
Assistance in respect of damage, grants and reliefs- "Iron Swords" war - 38.2023
"Iron swords" war - reliefs by the Tax Authority and the National Insurance Institute - 39.2023
Iron Swords war - Actions and Reliefs of the Innovation Authority - 40.2023
Tax benefit for submitting an application for a building for residential rental - extension of the deadline for submitting a building permit
More Info
To view the 2022 tax alerts & circulars
To view the 2021 tax alerts & circulars
To view the 2020 tax alerts & circulars
To view the 2019 tax alerts & circulars
To view the 2018 tax alerts & circulars
To view the 2017 tax alerts & circulars
To view the 2016 tax alerts & circulars
To view the 2015 tax alerts & circulars
