{"id":418,"date":"2020-05-16T08:25:01","date_gmt":"2020-05-16T08:25:01","guid":{"rendered":"https:\/\/104tax.co.il\/?page_id=418"},"modified":"2024-03-03T12:52:09","modified_gmt":"2024-03-03T12:52:09","slug":"%d7%97%d7%95%d7%96%d7%a8%d7%99%d7%9d-%d7%9e%d7%a7%d7%a6%d7%95%d7%a2%d7%99%d7%99%d7%9d","status":"publish","type":"page","link":"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%96%d7%a8%d7%99%d7%9d-%d7%9e%d7%a7%d7%a6%d7%95%d7%a2%d7%99%d7%99%d7%9d\/","title":{"rendered":"\u05d7\u05d5\u05d6\u05e8\u05d9\u05dd \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d9\u05dd"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"418\" class=\"elementor elementor-418\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-090ad1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"090ad1d\" 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-3a963a0\" data-id=\"3a963a0\" 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-aeb33d3 elementor-widget elementor-widget-heading\" data-id=\"aeb33d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u05d7\u05d5\u05d6\u05e8\u05d9\u05dd \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d9\u05dd<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-033909f elementor-widget elementor-widget-heading\" data-id=\"033909f\" 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\">\u05e9\u05d9\u05e0\u05d5\u05d9\u05d9 \u05de\u05d1\u05e0\u05d4<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e06fa0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e06fa0e\" 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-f3620d7\" data-id=\"f3620d7\" 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-c048178 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c048178\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f13c7 elementor-widget elementor-widget-heading\" data-id=\"a3f13c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2018<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf4dd17 elementor-widget elementor-widget-text-editor\" data-id=\"bf4dd17\" 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><a href=\"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%96%d7%a8-8-18\/\">\u05d7\u05d5\u05d6\u05e8 8\/18 &#8211; \u05ea\u05d9\u05e7\u05d5\u05df 242<\/a><\/p><p><a href=\"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%96%d7%a8-6-18\/\">\u05d7\u05d5\u05d6\u05e8 6\/18 &#8211; \u05e7\u05d1\u05d9\u05e2\u05ea \u05de\u05d5\u05e2\u05d3 \u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05e4\u05d9\u05e6\u05d5\u05dc<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e058f1e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e058f1e\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42c61dd elementor-widget elementor-widget-heading\" data-id=\"42c61dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2012<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4162e7 elementor-widget elementor-widget-text-editor\" data-id=\"f4162e7\" 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><a href=\"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%96%d7%a8%d7%99%d7%9d-%d7%9e%d7%a7%d7%a6%d7%95%d7%a2%d7%99%d7%99%d7%9d\/%d7%aa%d7%95%d7%a1%d7%a4%d7%aa-2-%d7%9c%d7%94%d7%95%d7%a8%d7%90%d7%aa-%d7%91%d7%99%d7%a6%d7%95%d7%a2-9-04\/\" target=\"_blank\" rel=\"noopener\">\u05ea\u05d5\u05e1\u05e4\u05ea 2 \u05dc\u05d4\u05d5\u05e8\u05d0\u05ea \u05d1\u05d9\u05e6\u05d5\u05e2 9\/04 &#8211; \u05e4\u05d5\u05e8\u05e1\u05de\u05d4 \u05d1\u05d9\u05d5\u05dd 24.6.12<\/a><\/p><p><a href=\"https:\/\/104tax.co.il\/%d7%94%d7%a0%d7%97%d7%99%d7%94-%d7%9e%d7%99%d7%95%d7%9d-1-2-12\/\">\u05d4\u05e0\u05d7\u05d9\u05ea \u05e1\u05de\u05e0\u05db&quot;\u05dc \u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05de\u05d9\u05d5\u05dd 1.2.12 &#8211; \u05d4\u05e7\u05e6\u05d0\u05ea \u05d6\u05db\u05d5\u05d9\u05d5\u05ea \u05dc\u05d1\u05e2\u05dc\u05d9 \u05de\u05e0\u05d9\u05d5\u05ea \u05d7\u05d3\u05e9\u05d9\u05dd \u05d1\u05de\u05d4\u05dc\u05da \u05ea\u05e7\u05d5\u05e4\u05ea \u05d4\u05de\u05d2\u05d1\u05dc\u05d5\u05ea<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d24bfe4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d24bfe4\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58b7cde elementor-widget elementor-widget-heading\" data-id=\"58b7cde\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2011<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8329b6 elementor-widget elementor-widget-text-editor\" data-id=\"f8329b6\" 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><a href=\"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%a7-%d7%a2%d7%99%d7%93%d7%95%d7%93\/\">\u05d4\u05e0\u05d7\u05d9\u05ea \u05e1\u05de\u05e0\u05db&quot;\u05dc \u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05de\u05d9\u05d5\u05dd 3.4.11 &#8211; \u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05e4\u05d9\u05e6\u05d5\u05dc \u05d7\u05d1\u05e8\u05d5\u05ea \u05e9\u05dc\u05d4\u05df \u05de\u05e4\u05e2\u05dc \u05de\u05d0\u05d5\u05e9\u05e8 \u05d0\u05d5 \u05de\u05e4\u05e2\u05dc \u05de\u05d5\u05d8\u05d1<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a81045 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8a81045\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c4c23c elementor-widget elementor-widget-heading\" data-id=\"7c4c23c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2005<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55c38e5 elementor-widget elementor-widget-text-editor\" data-id=\"55c38e5\" 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><a href=\"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%96%d7%a8%d7%99%d7%9d-%d7%9e%d7%a7%d7%a6%d7%95%d7%a2%d7%99%d7%99%d7%9d\/%d7%aa%d7%95%d7%a1%d7%a4%d7%aa-1-%d7%9c%d7%94%d7%95%d7%a8%d7%90%d7%aa-%d7%91%d7%99%d7%a6%d7%95%d7%a2-9-04\/\" target=\"_blank\" rel=\"noopener\">\u05ea\u05d5\u05e1\u05e4\u05ea 1 \u05dc\u05d4\u05d5\u05e8\u05d0\u05ea \u05d1\u05d9\u05e6\u05d5\u05e2 9\/04 &#8211; \u05d4\u05e8\u05e4\u05d5\u05e8\u05de\u05d4 \u05d1\u05de\u05d9\u05e1\u05d5\u05d9 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df &#8211; \u05e9\u05d9\u05e0\u05d5\u05d9 \u05de\u05d1\u05e0\u05d4 &#8211; \u05e4\u05d5\u05e8\u05e1\u05de\u05d4 \u05d1\u05d9\u05d5\u05dd 17.7.05<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f5d8b8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f5d8b8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-856a18b elementor-widget elementor-widget-heading\" data-id=\"856a18b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2004<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7c5b5e elementor-widget elementor-widget-text-editor\" data-id=\"e7c5b5e\" 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>\u00a0<\/p><p><a href=\"https:\/\/104tax.co.il\/%d7%97%d7%95%d7%96%d7%a8%d7%99%d7%9d-%d7%9e%d7%a7%d7%a6%d7%95%d7%a2%d7%99%d7%99%d7%9d\/%d7%94%d7%95%d7%a8%d7%90%d7%aa-%d7%91%d7%99%d7%a6%d7%95%d7%a2-9-04\/\" target=\"_blank\" rel=\"noopener\">\u05d4\u05d5\u05e8\u05d0\u05ea \u05d1\u05d9\u05e6\u05d5\u05e2 9\/04 &#8211; \u05d4\u05e8\u05e4\u05d5\u05e8\u05de\u05d4 \u05d1\u05de\u05d9\u05e1\u05d5\u05d9 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df &#8211; \u05e9\u05d9\u05e0\u05d5\u05d9\u05d9 \u05de\u05d1\u05e0\u05d4 &#8211; \u05e4\u05d5\u05e8\u05e1\u05dd \u05d1\u05d9\u05d5\u05dd 30.5.04<\/a><\/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>\u05d7\u05d5\u05d6\u05e8\u05d9\u05dd \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05d9\u05dd \u05e9\u05d9\u05e0\u05d5\u05d9\u05d9 \u05de\u05d1\u05e0\u05d4 2018 \u05d7\u05d5\u05d6\u05e8 8\/18 &#8211; \u05ea\u05d9\u05e7\u05d5\u05df 242 \u05d7\u05d5\u05d6\u05e8 6\/18 &#8211; \u05e7\u05d1\u05d9\u05e2\u05ea \u05de\u05d5\u05e2\u05d3 \u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05e4\u05d9\u05e6\u05d5\u05dc 2012 \u05ea\u05d5\u05e1\u05e4\u05ea 2 \u05dc\u05d4\u05d5\u05e8\u05d0\u05ea \u05d1\u05d9\u05e6\u05d5\u05e2 9\/04 &#8211; \u05e4\u05d5\u05e8\u05e1\u05de\u05d4 \u05d1\u05d9\u05d5\u05dd 24.6.12 \u05d4\u05e0\u05d7\u05d9\u05ea \u05e1\u05de\u05e0\u05db&quot;\u05dc \u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05de\u05d9\u05d5\u05dd 1.2.12 &#8211; \u05d4\u05e7\u05e6\u05d0\u05ea \u05d6\u05db\u05d5\u05d9\u05d5\u05ea 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