Law1975The binding text is the one the official gazette published, listed under the publications.
Section 78 of חוק מס ערך מוסף, תשל״ו–1975, קביעה ושומה למספר תקופות.
This section is in פרק י״ב: קביעה, שומה, השגה וערעור
78. קביעה ושומה למספר תקופות
קביעת מס או שומה ניתן לעשות גם לכמה תקופות דו״ח, אף אם אינן רצופות.
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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