Directives1973The binding text is the one the official gazette published, listed under the publications.
Section 36 of הוראות מס הכנסה (ניהול פנקסי חשבונות), תשל״ג–1973, נספחים.
This section is in פרק ד׳1: ניהול פנקסי חשבונות לנישום שיראוהו כנישום זכאי
36. נספחים
תיקון: תשל״ו־5, תשמ״ג־2
אלה הנספחים:
The text on this page is adapted from the entry הוראות מס הכנסה (ניהול פנקסי חשבונות), תשל״ג–1973 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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