Law1964The binding text is the one the official gazette published, listed under the publications.
Section 10 of חוק מס הכנסה (תוספת פחת על נכסים עסקיים), תשכ״ד–1964, ניהול חשבונות.
10. ניהול חשבונות
ניכוי לפי סעיף 2 לא יוּתר אלא אם ניהל הנישום ספרי חשבון נאותים.
The text on this page is adapted from the entry חוק מס הכנסה (תוספת פחת על נכסים עסקיים), תשכ״ד–1964 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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