Law1975The binding text is the one the official gazette published, listed under the publications.
Section 132 of חוק מס ערך מוסף, תשל״ו–1975, ראיה.
This section is in פרק י״ז: הוראות שונות
132. ראיה
הטוען ששילם מס או שהגיש דו״ח, או שמס נוכה על פי חשבונית מס – עליו הראיה.
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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