Extension of Periods and Postponement of Deadlines (Temporary Provision – Iron Swords) (Tax Proceedings and Assistance Grants) Law, 5784-2023

חוק הארכת תקופות ודחיית מועדים (הוראת שעה – חרבות ברזל) (הליכי מס ומענקי סיוע), תשפ"ד-2023

Published: 2023-11-28Consolidated Hebrew text as of 2023-11-29 · Last amended 2023-11-28✓ Amendment status checked against the Knesset legislation record on 2026-09-28

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Definition§

In this Law, "the determining period" means a period of three months commencing on the 22nd of Tishrei 5784 (7 October 2023).

Extension of Periods and Postponement of Deadlines in respect of Tax Proceedings and Assistance Grants§

(a)If the commencement date of a period prescribed in the provisions of the enactments listed in subsection (b) falls before the end of the determining period, and the last day of that period falls within the determining period or within the two months following it, the said last day shall be postponed by a period equal in length to the determining period.

(b)The following are the periods to which the provision of subsection (a) shall apply:

(1)In the Income Tax Ordinance [New Version] (hereinafter – the Ordinance):

(a)section 3(i1)(1), in the definition "liability date", in paragraph (1) thereof; however, if the funds were not returned to the company by the liability date as postponed pursuant to this section, the liability date for the purposes of section 3(i1) of the Ordinance shall be deemed to be the liability date as if the provisions of this section did not apply;

(b)section 64, in subsection (b)(2)(a), (3)(b) and (7), and in subsections (e) and (g)(1);

(c)section 64a, in subsection (a) opening words, in subsection (a1) – in respect of the period of 60 days prescribed therein, and in subsection (b)(1);

(d)section 66a(a)(2) – in respect of the filing of an objection;

(e)section 85c(c) – in respect of the period for the filing of a report;

(f)section 119a(f) opening words – in respect of the period of 21 days prescribed therein;

(g)section 130, in subsection (a)(2), in subsection (d)(1), and in subsection (k)(2) opening words – in respect of the period of 30 days prescribed therein;

(h)section 131e(a)(1);

(i)section 145(a)(2) and (3);

(j)section 145b(a)(1) – in respect of the period of 30 days prescribed therein;

(k)section 147(a);

(l)section 150(a);

(m)section 152(c);

(n)section 160(a) – in respect of the period of six years prescribed therein;

(o)section 167(a);

(p)section 168 opening words – in respect of the period of two weeks prescribed therein;

(2)In the Value Added Tax Law, 5736-1975:

(a)section 39(a), in paragraph (1) – in respect of the period of 90 days prescribed therein, and in paragraph (2) – in respect of the period of 180 days prescribed therein;

(b)section 64(b);

(c)section 67d(a), in the definition "reportable position", in paragraph (1) thereof;

(d)section 77(b);

(e)section 79(a) and (b);

(f)section 82(a) and (d);

(g)section 95(b), except for an appeal against a decision of the Director given by reason of the keeping of account books or records in material deviation;

(h)section 113, in subsection (a), and in subsection (c) – in respect of the filing of an appeal;

(3)In the Customs Ordinance:

(a)section 190;

(b)section 231e(a), in the definition "reportable position", in paragraph (1) thereof;

(4)In the Indirect Taxes Law (Tax Paid in Excess or Short), 5728-1968 – section 1, in the definition "the determining period";

(5)In the Real Property Taxation Law (Appreciation and Acquisition), 5723-1963 (hereinafter – the Real Property Taxation Law):

(a)section 15, in subsection (e), in paragraph (1) – in respect of the period prescribed therein for the filing of a request to reduce the advance payment rates prescribed in subsection (b), and in paragraph (2), and in subsection (f)(1);

(b)section 49j(a), in the definition "option", in paragraph (7) thereof;

(c)section 49u(a);

(d)section 49af2(a);

(e)section 75(c);

(f)section 75a;

(g)section 78;

(h)section 85;

(i)section 85a;

(j)section 87;

(k)section 88;

(6)In the Capital Investment Encouragement Law, 5719-1959 (hereinafter – the Capital Investment Encouragement Law):

(a)section 51d opening words – in respect of the period of 12 months prescribed therein;

(b)section 51i(a);

(7)In the Industry Encouragement (Taxes) Law, 5729-1969, section 23(a) – in respect of the period of the tax year required for the filing of a consolidated report;

(8)In the Knowledge-Intensive Industry Encouragement Law (Temporary Provision), 5783-2023, section 5(d)(5), in sub-paragraphs (a) and (c) – in respect of the period of 90 days prescribed therein;

(9)In the Purchase Tax Law (Goods and Services), 5712-1952:

(a)section 5c(b);

(b)section 5e(a) and (b);

(10)In the Fuel Excise Law, 5718-1958:

(a)section 9(d);

(b)section 10;

(c)section 15(c);

(11)In the Property Tax and Compensation Fund Law, 5721-1961 – section 36a(b);

(12)In the Natural Resources Profits Taxation Law, 5771-2011:

(a)section 14(b);

(b)section 15(a) and (d);

(c)section 20p(a);

(13)In the Economic Assistance Plan Law (New Coronavirus) (Temporary Provision), 5780-2020 – section 20(a);

(14)In the Assistance Grant to Businesses due to the Economic Impact of the Spread of the Omicron Strain of the New Coronavirus Law (Temporary Provision), 5782-2022 – section 15(a)(1);

(15)In the Law for the Increase of the Rate of Participation in the Labour Force and the Reduction of Social Gaps (Work Grant), 5768-2007:

(a)section 7(a)(1);

(b)section 9(a1)(2);

(c)section 10(a);

(d)section 17(b)(2)(a).

(c)The deadline prescribed in the definition "building for rent" in section 53a(a)(3) of the Capital Investment Encouragement Law, in respect of the filing of a request for the approval of a plan, shall be postponed by a period equal in length to the determining period.

Extension of Periods in respect of a Single Apartment and a Qualifying Residential Apartment and in respect of the Construction of a Building with a Structural Change§

(a)In this section –

"provisions of the Real Property Taxation Law" means the provisions of the Real Property Taxation Law set out below:

(1)section 9(c1c)(2)(b), (c1c)(2)(b1)(2)(b) and (c1c)(4)(b);

(2)section 49c(1);

(3)section 49e(a)(2) and (4);

"provisions of the Ordinance" means the provisions of the Ordinance set out below:

(1)section 104a(b1);

(2)section 104b(a)(4);

(3)section 105c(14);

"defined period" means a period prescribed in a provision of the provisions of the Real Property Taxation Law or the provisions of the Ordinance, as the case may be.

(b)If a defined period falls, in whole or in part, within the determining period, the last day of the defined period shall be postponed by three months commencing on the later of the following dates:

(1)the last day of the determining period;

(2)the last day of the defined period pursuant to the provisions of the Real Property Taxation Law or the provisions of the Ordinance, as the case may be, as if the provisions of this section did not apply.

Provisions in respect of a Report for the 2022 Tax Year§

Where a taxpayer filed a report pursuant to section 131 of the Ordinance for the 2022 tax year during the period from the 20th of Tevet 5784 (1 January 2024) to the 21st of Shevat 5784 (31 January 2024), the report filed during that period shall be deemed, for the purposes of the provisions pursuant to the Ordinance, to have been filed on the 19th of Tevet 5784 (31 December 2023), provided that a taxpayer who was required to file a report for the 2020 and 2021 tax years filed the report for the 2020 tax year during the course of the 2021 tax year and the report for the 2021 tax year during the course of the 2022 tax year.

Extension of the Determining Period§

The Minister of Finance, with the approval of the Finance Committee of the Knesset, may, by Order, extend the determining period by additional periods not exceeding three months each, if satisfied that special circumstances exist that justify doing so by reason of the special security situation, provided that the total duration of the extension pursuant to this section shall not exceed nine months; an extension of the determining period pursuant to this section may be general or in respect of particular matters under this Law, provided that it shall not apply in respect of the periods listed in section 2(b)(12); in this section, "the special security situation" means the security situation prevailing in the State, by reason of which a special situation in the rear was declared, as defined in the Civil Defence Law, 5711-1951, on the 22nd of Tishrei 5784 (7 October 2023).

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חוק הארכת תקופות ודחיית מועדים (הוראת שעה – חרבות ברזל) (הליכי מס ומענקי סיוע), תשפ"ד-2023

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Extension of Periods and Postponement of Deadlines (Temporary Provision – Iron Swords) (Tax Proceedings and Assistance Grants) Law, 5784-2023

Definition§Cite ✦

Extension of Periods and Postponement of Deadlines in respect of Tax Proceedings and Assistance Grants§Cite ✦

Extension of Periods in respect of a Single Apartment and a Qualifying Residential Apartment and in respect of the Construction of a Building with a Structural Change§Cite ✦

Provisions in respect of a Report for the 2022 Tax Year§Cite ✦

Extension of the Determining Period§Cite ✦

Definition§

Extension of Periods and Postponement of Deadlines in respect of Tax Proceedings and Assistance Grants§

Extension of Periods in respect of a Single Apartment and a Qualifying Residential Apartment and in respect of the Construction of a Building with a Structural Change§

Provisions in respect of a Report for the 2022 Tax Year§

Extension of the Determining Period§