OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 150א of פקודת מס הכנסה [נוסח חדש], הדיון בהשגה.
This section is in חלק ט׳: שומת הכנסה, החלטת מיסוי, השגה וערעור / פרק שני: השגה וערעור
150א. הדיון בהשגה
תיקון: תשל״ה־2
מי שערך את השומה לא ידון בהשגה עליה.
The text on this page is adapted from the entry פקודת מס הכנסה [נוסח חדש] 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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