Law1975The binding text is the one the official gazette published, listed under the publications.
Section 104 of חוק מס ערך מוסף, תשל״ו–1975, שמירת אחריות פלילית.
This section is in פרק י״ד: גבייה, קנסות וריבית
104. שמירת אחריות פלילית
הוראות פרק זה אינן גורעות מאחריותו הפלילית של החייב במס.
The text on this page is adapted from the entry חוק מס ערך מוסף, תשל״ו–1975 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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