Law1975The binding text is the one the official gazette published, listed under the publications.
Section 54 of חוק מס ערך מוסף, תשל״ו–1975, רישום בידי המנהל.
This section is in פרק י׳: רישום
54. רישום בידי המנהל
מי שחייב ברישום ולא נרשם, רשאי המנהל לרשמו רישום ארעי; אין ברישום זה כדי לפטור מן החובה להירשם על פי סעיף 52.
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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