Law1975The binding text is the one the official gazette published, listed under the publications.
Section 139 of חוק מס ערך מוסף, תשל״ו–1975, עיגול סכומים.
This section is in פרק י״ז: הוראות שונות
139. עיגול סכומים
כל סכום הנקוב בדו״ח לפי חוק זה יעוגל ללירה השלמה הקרובה ביותר וסכום של חצי לירה יעוגל כלפי מעלה.
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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