{"id":186,"date":"2020-04-02T11:11:47","date_gmt":"2020-04-02T11:11:47","guid":{"rendered":"https:\/\/104tax.co.il\/?page_id=186"},"modified":"2023-10-01T10:07:10","modified_gmt":"2023-10-01T10:07:10","slug":"104%d7%91-%d7%93","status":"publish","type":"page","link":"https:\/\/104tax.co.il\/104%d7%91-%d7%93\/","title":{"rendered":"104\u05d1(\u05d3)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"186\" class=\"elementor elementor-186\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5391f11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5391f11\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c451f06\" data-id=\"c451f06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-767e26b elementor-widget elementor-widget-text-editor\" data-id=\"767e26b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t104\u05d1(\u05d3)\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de90e4d elementor-widget elementor-widget-heading\" data-id=\"de90e4d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e2\u05d1\u05e8\u05ea \u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05e8\u05d9 \u05e4\u05d7\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8f3b5 elementor-widget elementor-widget-text-editor\" data-id=\"3a8f3b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-size: 1rem;\">\u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05e1\u05e2\u05d9\u05e3 104\u05d1(\u05d3) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05de\u05e1\u05e4\u05e8 \u05d9\u05d7\u05d9\u05d3\u05d9\u05dd \u05d9\u05db\u05d5\u05dc\u05d9\u05dd \u05dc\u05d4\u05e2\u05d1\u05d9\u05e8 \u05de\u05e1\u05e4\u05e8 \u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05e8\u05d9 \u05e4\u05d7\u05ea \u05d1\u05e4\u05d8\u05d5\u05e8 \u05de\u05de\u05e1 (\u05d3\u05d7\u05d9\u05d9\u05ea \u05de\u05e1), \u05dc\u05e4\u05d9 \u05d4\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d1\u05db\u05e4\u05d5\u05e3 \u05dc\u05d4\u05ea\u05e7\u05d9\u05d9\u05de\u05d5\u05ea \u05d4\u05ea\u05e0\u05d0\u05d9\u05dd \u05d4\u05de\u05e6\u05d8\u05d1\u05e8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd:<\/span><\/p><p><span style=\"font-size: 1rem;\">1. \u05d6\u05d4\u05d5\u05ea \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d9\u05dd &#8211; \u05d9\u05d7\u05d9\u05d3\u05d9\u05dd \u05d1\u05dc\u05d1\u05d3.<\/span><\/p><p><span style=\"font-size: 1rem;\">2. \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d0\u05dc\u05d9\u05d4 \u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd \u05d4\u05e0\u05db\u05e1\u05d9\u05dd &#8211; \u05d7\u05d1\u05e8\u05d4 \u05d7\u05d3\u05e9\u05d4 \u05d1\u05dc\u05d1\u05d3 \u05e9\u05d4\u05d5\u05e7\u05de\u05d4 \u05d1\u05de\u05d9\u05d5\u05d7\u05d3 \u05dc\u05e6\u05d5\u05e8\u05da \u05e9\u05d9\u05e0\u05d5\u05d9 \u05d4\u05de\u05d1\u05e0\u05d4.<\/span><\/p><p><span style=\"font-size: 1rem;\">3. \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd &#8211; \u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05e8\u05d9 \u05e4\u05d7\u05ea \u05d1\u05dc\u05d1\u05d3. \u05d1\u05de\u05e1\u05d2\u05e8\u05ea \u05d4\u05e1\u05e2\u05d9\u05e3 \u05dc\u05d0 \u05e0\u05d9\u05ea\u05df \u05dc\u05d4\u05e2\u05d1\u05d9\u05e8 \u05e0\u05db\u05e1 \u05e9\u05d4\u05d5\u05d0 \u05d6\u05db\u05d5\u05ea \u05d1\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df.<\/span><\/p><p><span style=\"font-size: 1rem;\">4. \u05d4\u05ea\u05de\u05d5\u05e8\u05d4 &#8211; \u05d4\u05e2\u05d1\u05e8\u05ea \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05ea\u05de\u05d5\u05e8\u05d4 \u05dc\u05d4\u05e7\u05e6\u05d0\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05dc\u05d1\u05d3, \u05db\u05d0\u05e9\u05e8 \u05dc\u05db\u05dc \u05d0\u05d7\u05d3 \u05de\u05d4\u05d9\u05d7\u05d9\u05d3\u05d9\u05dd \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d9\u05dd \u05d4\u05d5\u05e7\u05e6\u05d5 \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d9\u05d7\u05e1 \u05d1\u05d9\u05df \u05e9\u05d5\u05d5\u05d9 \u05d4\u05e9\u05d5\u05e7 \u05e9\u05dc \u05d4\u05e0\u05db\u05e1 \u05e9\u05d4\u05e2\u05d1\u05d9\u05e8 \u05dc\u05e9\u05d5\u05d5\u05d9 \u05d4\u05e9\u05d5\u05e7 \u05e9\u05dc \u05db\u05dc\u05dc \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd.<\/span><\/p><p><span style=\"font-size: 1rem;\">5. \u05ea\u05db\u05dc\u05d9\u05ea \u05d4\u05d4\u05e2\u05d1\u05e8\u05d4 &#8211; \u05e0\u05d9\u05d4\u05d5\u05dc \u05d5\u05ea\u05e4\u05e2\u05d5\u05dc \u05de\u05d0\u05d5\u05d7\u05d3 \u05e9\u05dc \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd.<\/span><\/p><p><span style=\"font-size: 1rem;\">6. \u05d4\u05d7\u05d6\u05e7\u05d4 \u05d1\u05de\u05e0\u05d9\u05d5\u05ea \u05d4\u05d7\u05d1\u05e8\u05d4 &#8211; \u05dc\u05de\u05e9\u05da \u05e9\u05e0\u05ea\u05d9\u05d9\u05dd \u05dc\u05e4\u05d7\u05d5\u05ea \u05dc\u05d0 \u05d7\u05dc \u05e9\u05d9\u05e0\u05d5\u05d9 \u05d1\u05d6\u05db\u05d5\u05d9\u05d5\u05ea\u05d9\u05d4\u05dd \u05e9\u05dc \u05d1\u05e2\u05dc\u05d9 \u05d4\u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d7\u05d1\u05e8\u05d4.\u00a0<\/span><\/p><p><span style=\"font-size: 1rem;\">7. \u05d4\u05d7\u05d6\u05e7\u05d4 \u05d1\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd &#8211; \u05d4\u05d7\u05d1\u05e8\u05d4 \u05ea\u05d7\u05d6\u05d9\u05e7 \u05d1\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd \u05e9\u05e0\u05ea\u05d9\u05d9\u05dd \u05dc\u05e4\u05d7\u05d5\u05ea \u05de\u05de\u05d5\u05e2\u05d3 \u05d4\u05d4\u05e2\u05d1\u05e8\u05d4, \u05d5\u05ea\u05e2\u05e9\u05d4 \u05d1\u05d4\u05dd \u05e9\u05d9\u05de\u05d5\u05e9 \u05de\u05e7\u05d5\u05d1\u05dc \u05d1\u05de\u05d4\u05dc\u05da \u05e2\u05e1\u05e7\u05d9\u05d4.<\/span><\/p><p><span style=\"font-size: 1rem;\">8. \u05de\u05d2\u05d1\u05dc\u05d4 \u05d1\u05d9\u05d7\u05e1 \u05dc\u05db\u05de\u05d5\u05ea \u05d4\u05d9\u05d7\u05d9\u05d3\u05d9\u05dd &#8211; \u05d4\u05db\u05de\u05d5\u05ea \u05d4\u05de\u05e7\u05e1\u05d9\u05de\u05dc\u05d9\u05ea \u05e9\u05dc \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d9\u05dd \u05d4\u05d9\u05e0\u05d4 \u05e2\u05e9\u05e8\u05d4. \u05d1\u05e1\u05de\u05db\u05d5\u05ea \u05de\u05e0\u05d4\u05dc \u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd \u05dc\u05d0\u05e9\u05e8 \u05de\u05e1\u05e4\u05e8 \u05e8\u05d1 \u05d9\u05d5\u05ea\u05e8 \u05d1\u05d9\u05d7\u05e1 \u05dc\u05d0\u05d2\u05d5\u05d3\u05d4 \u05e9\u05d9\u05ea\u05d5\u05e4\u05d9\u05ea.<\/span><\/p><p><span style=\"font-size: 1rem;\">9. \u05d9\u05d7\u05e1\u05d9 \u05e9\u05d5\u05d5\u05d9 &#8211; \u05d9\u05d7\u05e1\u05d9 \u05d4\u05e9\u05d5\u05d5\u05d9 \u05de\u05d5\u05d2\u05d1\u05dc\u05d9\u05dd \u05dc\u05d9\u05d7\u05e1 \u05e9\u05dc 1:4 \u05d1\u05d9\u05df \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd. \u05d1\u05e1\u05de\u05db\u05d5\u05ea \u05de\u05e0\u05d4\u05dc \u05e8\u05e9\u05d5\u05ea \u05d4\u05de\u05e1\u05d9\u05dd \u05dc\u05d0\u05e9\u05e8 \u05d7\u05e8\u05d9\u05d2\u05d4 \u05de\u05d9\u05d7\u05e1 \u05d6\u05d4.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05d4\u05e2\u05d1\u05e8\u05ea \u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05e8\u05d9 \u05e4\u05d7\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05e1\u05e2\u05d9\u05e3 104\u05d1(\u05d3) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05de\u05e1\u05e4\u05e8 \u05d9\u05d7\u05d9\u05d3\u05d9\u05dd \u05d9\u05db\u05d5\u05dc\u05d9\u05dd \u05dc\u05d4\u05e2\u05d1\u05d9\u05e8 \u05de\u05e1\u05e4\u05e8 \u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05e8\u05d9 \u05e4\u05d7\u05ea \u05d1\u05e4\u05d8\u05d5\u05e8 \u05de\u05de\u05e1 (\u05d3\u05d7\u05d9\u05d9\u05ea \u05de\u05e1), \u05dc\u05e4\u05d9 \u05d4\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d1\u05db\u05e4\u05d5\u05e3 \u05dc\u05d4\u05ea\u05e7\u05d9\u05d9\u05de\u05d5\u05ea \u05d4\u05ea\u05e0\u05d0\u05d9\u05dd \u05d4\u05de\u05e6\u05d8\u05d1\u05e8\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd: 1. \u05d6\u05d4\u05d5\u05ea \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d9\u05dd &#8211; \u05d9\u05d7\u05d9\u05d3\u05d9\u05dd \u05d1\u05dc\u05d1\u05d3. 2. \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d0\u05dc\u05d9\u05d4 \u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd \u05d4\u05e0\u05db\u05e1\u05d9\u05dd &#8211; \u05d7\u05d1\u05e8\u05d4 \u05d7\u05d3\u05e9\u05d4 \u05d1\u05dc\u05d1\u05d3 \u05e9\u05d4\u05d5\u05e7\u05de\u05d4 \u05d1\u05de\u05d9\u05d5\u05d7\u05d3 \u05dc\u05e6\u05d5\u05e8\u05da \u05e9\u05d9\u05e0\u05d5\u05d9 \u05d4\u05de\u05d1\u05e0\u05d4. 3. \u05d4\u05e0\u05db\u05e1\u05d9\u05dd \u05d4\u05de\u05d5\u05e2\u05d1\u05e8\u05d9\u05dd &#8211; \u05e0\u05db\u05e1\u05d9\u05dd \u05d1\u05e8\u05d9 \u05e4\u05d7\u05ea \u05d1\u05dc\u05d1\u05d3. 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