Income Tax Regulations (Implementation of the Common Standard for Reporting and Due Diligence of Information on Financial Accounts), 5779-2019
תקנות מס הכנסה (יישום תקן אחיד לדיווח ולבדיקת נאותות של מידע על חשבונות פיננסיים), תשע"ט-2019
Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More
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Second Schedule (regulation 2)
An Israeli financial institution shall register, pursuant to these Regulations, online on the Israel Tax Authority website at www.taxes.gov.il.
A reporting Israeli financial institution shall indicate its income tax file number with the Tax Authority. If no such number exists, the financial institution shall submit Form 4436 for the purpose of obtaining an identifying number for reporting pursuant to these Regulations.
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Contact Us →Third Schedule (regulation 6(e))
A report pursuant to regulation 6(a) and (d) (hereinafter – the report) shall be submitted by an Israeli financial institution.
The report shall be submitted in an online form by means of a computerised system as published on the Israel Tax Authority website at www.taxes.gov.il.
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