Regulations1982The binding text is the one the official gazette published, listed under the publications.
Section 15 of תקנות הבטחת הכנסה, התשמ״ב–1982, זקיפת תשלומים.
15. זקיפת תשלומים
שולם לאדם סכום כסף, המהווה הכנסה לענין החוק, בעד תקופה שקדמה למועד התשלום, יראו סכום זה כהכנסתו של מקבל התשלום בתקופה שבעדה שולם.
The text on this page is adapted from the entry תקנות הבטחת הכנסה, התשמ״ב–1982 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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