Directives1992The binding text is the one the official gazette published, listed under the publications.
Section 5 of הוראות מס הכנסה (ניהול פנקסי חשבונות על ידי מוסד), התשנ״ב–1992, החלת ההוראות.
The text on this page is adapted from the entry הוראות מס הכנסה (ניהול פנקסי חשבונות על ידי מוסד), התשנ״ב–1992 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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