Regulations1964The binding text is the one the official gazette published, listed under the publications.
Section 2 of תקנות מס הכנסה (ניכוי משכר סופרים), תשכ״ד–1964, ניכוי מס.
2. ניכוי מס
תיקון: תשכ״ז, תשל״ג, תשל״ו, תשל״ח, תשל״ט, תשל״ט־2, תש״ם, תשמ״א־2, תשמ״ד, תשמ״ד־2, תשמ״ה, תשמ״ז־2, תשנ״ז, תשס״ד
(א)מוציא לאור המשלם שכר סופרים למקבל, ינכה משכר זה מס בשיעור המרבי.
(ב)(נמחקה).
(ג)(נמחקה).
The text on this page is adapted from the entry תקנות מס הכנסה (ניכוי משכר סופרים), תשכ״ד–1964 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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