Law1975The binding text is the one the official gazette published, listed under the publications.
Section 36 of חוק מס ערך מוסף, תשל״ו–1975, סמכות להתנות פטור ושיעור אפס.
This section is in פרק ז׳: שיעור אפס ופטורים
36. סמכות להתנות פטור ושיעור אפס
שר האוצר רשאי להתנות כל פטור והחלת שיעור אפס בתנאים שיראה.
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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