Regulations1976The binding text is the one the official gazette published, listed under the publications.
Section 22 of תקנות מס ערך מוסף, תשל״ו–1976, פטורים מהגשת דו״ח.
This section is in פרק ו׳ – דו״חות
22. פטורים מהגשת דו״ח
אלה פטורים מהגשת דו״ח:
(1)עוסק שכל עסקאותיו הן כאמור בסעיף 31(1) או (2) לחוק.
(2)עוסק זעיר הפטור ממס לפי סעיף 31(3) לחוק.
The text on this page is adapted from the entry תקנות מס ערך מוסף, תשל״ו–1976 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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