Law1964The binding text is the one the official gazette published, listed under the publications.
Section 5 of חוק מס הכנסה (ניכוי הפרשי הצמדה), תשכ״ד–1964, ניהול חשבונות.
5. ניהול חשבונות
הניכוי לפי חוק זה לא יוּתר אלא אם ניהל הנישום ספרי חשבון נאותים.
The text on this page is adapted from the entry חוק מס הכנסה (ניכוי הפרשי הצמדה), 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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