Regulations1983The binding text is the one the official gazette published, listed under the publications.
Section 2 of תקנות מס הכנסה (החזר מס יתר), התשמ״ד–1983, הגדרה.
2. הגדרה
לענין תקנות אלה, ”מס יתר“ – לרבות הפרשי הצמדה, ריבית או קנסות.
The text on this page is adapted from the entry תקנות מס הכנסה (החזר מס יתר), התשמ״ד–1983 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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