OrdinanceThe binding text is the one the official gazette published, listed under the publications.
Section 161 of פקודת מס הכנסה [נוסח חדש].
This section is in חלק י׳: תשלומים וגביה / פרק ראשון: ניכויים על חשבון מס / סימן א׳: ניכוי מדיבידנד ומריבית
161.
תיקון: תש״ל־2, תשל״ד־2, תשל״ה, תשל״ה־2, תשמ״א־6, תשמ״ה־2, תשמ״ז־2, תשמ״ז־6, תש״ן, תשנ״ב־7, תשנ״ו־3, תשס״ב־9, תשס״ג־2, תשס״ה־4, תשס״ה־9
(בוטל).
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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