Law1975The binding text is the one the official gazette published, listed under the publications.
Section 107 of חוק מס ערך מוסף, תשל״ו–1975, הנהלת המס ואצילת סמכויות.
This section is in פרק ט״ו: סמכויות לביצוע
107. הנהלת המס ואצילת סמכויות
תיקון: תשס״ב־3, תשס״ה־3, תשס״ח־4, תשס״ח־5, תשס״ט־2
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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