{"id":455,"date":"2020-07-12T05:12:23","date_gmt":"2020-07-12T05:12:23","guid":{"rendered":"https:\/\/104tax.co.il\/?page_id=455"},"modified":"2020-07-12T05:18:02","modified_gmt":"2020-07-12T05:18:02","slug":"%d7%9b%d7%9c%d7%9c%d7%99-%d7%9e%d7%a1-%d7%94%d7%9b%d7%a0%d7%a1%d7%94-%d7%aa%d7%99%d7%90%d7%95%d7%9e%d7%99%d7%9d-%d7%9c%d7%a2%d7%a0%d7%99%d7%99%d7%9f-%d7%a1%d7%a2%d7%99%d7%a3-102-%d7%91%d7%9e%d7%99","status":"publish","type":"page","link":"https:\/\/104tax.co.il\/%d7%97%d7%a7%d7%99%d7%a7%d7%94-%d7%a9%d7%99%d7%a0%d7%95%d7%99%d7%99-%d7%9e%d7%91%d7%a0%d7%94\/%d7%9b%d7%9c%d7%9c%d7%99-%d7%9e%d7%a1-%d7%94%d7%9b%d7%a0%d7%a1%d7%94-%d7%aa%d7%99%d7%90%d7%95%d7%9e%d7%99%d7%9d-%d7%9c%d7%a2%d7%a0%d7%99%d7%99%d7%9f-%d7%a1%d7%a2%d7%99%d7%a3-102-%d7%91%d7%9e%d7%99\/","title":{"rendered":"\u05db\u05dc\u05dc\u05d9 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 (\u05ea\u05d9\u05d0\u05d5\u05de\u05d9\u05dd \u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05e1\u05e2\u05d9\u05e3 102 \u05d1\u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05d1\u05e4\u05d9\u05e6\u05d5\u05dc), \u05d4\u05ea\u05e9\u05e1&quot;\u05d2-2003"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"455\" class=\"elementor elementor-455\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1bc7e5cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bc7e5cf\" 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-3e594633\" data-id=\"3e594633\" 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-29de52a elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"29de52a\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h4&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;no_headings_message&quot;:&quot;\\u05dc\\u05d0 \\u05e0\\u05de\\u05e6\\u05d0\\u05d5 \\u05db\\u05d5\\u05ea\\u05e8\\u05d5\\u05ea \\u05d1\\u05e2\\u05de\\u05d5\\u05d3 \\u05d6\\u05d4&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\u05ea\u05d5\u05db\u05df \u05e2\u05e0\u05d9\u05d9\u05e0\u05d9\u05dd\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__29de52a\" aria-expanded=\"true\" aria-label=\"\u05e4\u05ea\u05d7 \u05d0\u05ea \u05ea\u05d5\u05db\u05df \u05d4\u05e2\u05e0\u05d9\u05d9\u05e0\u05d9\u05dd\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__29de52a\" aria-expanded=\"true\" aria-label=\"\u05e1\u05d2\u05d5\u05e8 \u05d0\u05ea \u05ea\u05d5\u05db\u05df \u05d4\u05e2\u05e0\u05d9\u05d9\u05e0\u05d9\u05dd\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__29de52a\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\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-24d9447 elementor-widget elementor-widget-heading\" data-id=\"24d9447\" 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\">\u05db\u05dc\u05dc\u05d9 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 (\u05ea\u05d9\u05d0\u05d5\u05de\u05d9\u05dd \u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05e1\u05e2\u05d9\u05e3 102 \u05d1\u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05d1\u05e4\u05d9\u05e6\u05d5\u05dc), \u05d4\u05ea\u05e9\u05e1\"\u05d2-2003<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a8e15db elementor-widget elementor-widget-text-editor\" data-id=\"1a8e15db\" 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<h4>\u05e4\u05e8\u05e9\u05e0\u05d5\u05ea<\/h4><p>1. \u05dc\u05db\u05dc \u05de\u05d5\u05e0\u05d7 \u05d1\u05db\u05dc\u05dc\u05d9\u05dd \u05d0\u05dc\u05d4 \u05ea\u05d4\u05d9\u05d4 \u05d4\u05de\u05e9\u05de\u05e2\u05d5\u05ea \u05d4\u05e0\u05d5\u05d3\u05e2\u05ea \u05dc\u05d5 \u05d1\u05e1\u05e2\u05d9\u05e3 102 \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d6\u05d5\u05dc\u05ea \u05d0\u05dd \u05e0\u05d0\u05de\u05e8 \u05d1\u05de\u05e4\u05d5\u05e8\u05e9 \u05d0\u05d7\u05e8\u05ea.<\/p><h4>\u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05ea\u05e7\u05d1\u05dc\u05d5 \u05d1\u05de\u05d9\u05d6\u05d5\u05d2<\/h4><p>2. \u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea \u05d7\u05dc\u05e3 \u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05dc\u05e2\u05d5\u05d1\u05d3 \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d4 \u05d1\u05d4\u05e7\u05e6\u05d0\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05e0\u05d0\u05de\u05df, \u05d9\u05d5\u05e4\u05e7\u05d3\u05d5 \u05d1\u05d9\u05d3\u05d9 \u05d4\u05e0\u05d0\u05de\u05df \u05d5\u05d9\u05d9\u05e8\u05d0\u05d5 \u05db\u05d0\u05d9\u05dc\u05d5 \u05d4\u05d5\u05e7\u05e6\u05d5 \u05de\u05dc\u05db\u05ea\u05d7\u05d9\u05dc\u05d4 \u05d1\u05d9\u05d3\u05d9 \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea, \u05dc\u05db\u05dc \u05d3\u05d1\u05e8 \u05d5\u05e2\u05e0\u05d9\u05d9\u05df.<\/p><h4>\u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05ea\u05e7\u05d1\u05dc\u05d5 \u05d1\u05e4\u05d9\u05e6\u05d5\u05dc<\/h4><p>3. \u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d7\u05d3\u05e9\u05d4 \u05d1\u05de\u05e1\u05d2\u05e8\u05ea \u05d4\u05dc\u05d9\u05da \u05e4\u05d9\u05e6\u05d5\u05dc \u05dc\u05e4\u05d9 \u05e1\u05e2\u05d9\u05e3 105\u05d01 \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05dc\u05e2\u05d5\u05d1\u05d3\u05d9\u05dd \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05dc\u05d4\u05dd \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05e0\u05d0\u05de\u05df \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05de\u05ea\u05e4\u05e6\u05dc\u05ea, \u05d9\u05d5\u05e4\u05e7\u05d3\u05d5 \u05d1\u05d9\u05d3\u05d9 \u05d4\u05e0\u05d0\u05de\u05df \u05d5\u05d9\u05e8\u05d0\u05d5\u05dd \u05db\u05d0\u05d9\u05dc\u05d5 \u05d4\u05d5\u05e7\u05e6\u05d5 \u05de\u05dc\u05db\u05ea\u05d7\u05d9\u05dc\u05d4 \u05d1\u05d9\u05d3\u05d9 \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d4\u05d7\u05d3\u05e9\u05d4, \u05dc\u05db\u05dc \u05d3\u05d1\u05e8 \u05d5\u05e2\u05e0\u05d9\u05df.<\/p><h4>\u05e8\u05e6\u05e3 \u05d6\u05de\u05e0\u05d9\u05dd<\/h4><p>4. \u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05de\u05e0\u05d9\u05d5\u05ea \u05db\u05d0\u05de\u05d5\u05e8 \u05d1\u05e1\u05e2\u05d9\u05e3 2 \u05d0\u05d5 3, \u05d9\u05de\u05e0\u05d4 \u05ea\u05d5\u05dd \u05d4\u05ea\u05e7\u05d5\u05e4\u05d4 \u05de\u05d9\u05d5\u05dd \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05d4\u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d4\u05e7\u05e6\u05d0\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d0\u05de\u05e6\u05e2\u05d5\u05ea \u05e0\u05d0\u05de\u05df \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d4, \u05d0\u05d5 \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05de\u05ea\u05e4\u05e6\u05dc\u05ea, \u05dc\u05e4\u05d9 \u05d4\u05e2\u05e0\u05d9\u05df.<\/p><h4>\u05d4\u05ea\u05e8\u05ea \u05d4\u05d4\u05d5\u05e6\u05d0\u05d4<\/h4><p>5. \u05d1\u05db\u05e4\u05d5\u05e3 \u05dc\u05d0\u05de\u05d5\u05e8 \u05d1\u05e1\u05e2\u05d9\u05e3 102(2), \u05ea\u05d5\u05ea\u05e8 \u05d4\u05d4\u05d5\u05e6\u05d0\u05d4 \u05dc\u05d7\u05d1\u05e8\u05d4 \u05d4\u05de\u05e2\u05d1\u05d9\u05d3\u05d4 \u05e9\u05d1\u05d4 \u05de\u05d5\u05e2\u05e1\u05e7 \u05d4\u05e2\u05d5\u05d1\u05d3 \u05d1\u05de\u05d5\u05e2\u05d3 \u05e0\u05d9\u05db\u05d5\u05d9 \u05d4\u05de\u05e1 \u05d5\u05ea\u05e9\u05dc\u05d5\u05de\u05d5 \u05dc\u05e4\u05e7\u05d9\u05d3 \u05d4\u05e9\u05d5\u05de\u05d4.<\/p><h4>\u05d1\u05d9\u05d8\u05d5\u05dc<\/h4><p>6. \u05db\u05dc\u05dc\u05d9 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 (\u05ea\u05d9\u05d0\u05d5\u05de\u05d9\u05dd \u05dc\u05e2\u05e0\u05d9\u05df \u05e1\u05e2\u05d9\u05e3 102 \u05d1\u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05d1\u05e4\u05d9\u05e6\u05d5\u05dc), \u05d4\u05ea\u05e9\u05e0&quot;\u05d4-1995 &#8211; \u05d1\u05d8\u05dc\u05d9\u05dd.<\/p><h4>\u05ea\u05d7\u05d9\u05dc\u05d4 \u05d5\u05ea\u05d7\u05d5\u05dc\u05d4<\/h4><p>7. \u05ea\u05d7\u05d9\u05dc\u05ea\u05dd \u05e9\u05dc \u05db\u05dc\u05dc\u05d9\u05dd \u05d0\u05dc\u05d4 \u05d1\u05d9\u05d5\u05dd \u05db&quot;\u05d6 \u05d1\u05d8\u05d1\u05ea \u05d4\u05ea\u05e9\u05e1&quot;\u05d2 (1 \u05d1\u05d9\u05e0\u05d5\u05d0\u05e8 2003\u05c2\u05c2) \u05d5\u05d4\u05dd \u05d9\u05d7\u05d5\u05dc\u05d5 \u05e2\u05dc \u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05d4\u05d7\u05dc \u05d1\u05d0\u05d5\u05ea\u05d5 \u05de\u05d5\u05e2\u05d3, \u05d5\u05d4\u05db\u05dc\u05dc\u05d9\u05dd \u05e9\u05d1\u05d5\u05d8\u05dc\u05d5 \u05db\u05d0\u05de\u05d5\u05e8 \u05d1\u05db\u05dc\u05dc 6 \u05d9\u05de\u05e9\u05d9\u05db\u05d5 \u05dc\u05d7\u05d5\u05dc \u05e2\u05dc \u05d4\u05e7\u05e6\u05d0\u05d4 \u05de\u05d6\u05db\u05d4 \u05e9\u05e0\u05e2\u05e9\u05ea\u05d4 \u05dc\u05e4\u05e0\u05d9 \u05d0\u05d5\u05ea\u05d5 \u05de\u05d5\u05e2\u05d3.<\/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>\u05ea\u05d5\u05db\u05df \u05e2\u05e0\u05d9\u05d9\u05e0\u05d9\u05dd \u05db\u05dc\u05dc\u05d9 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 (\u05ea\u05d9\u05d0\u05d5\u05de\u05d9\u05dd \u05dc\u05e2\u05e0\u05d9\u05d9\u05df \u05e1\u05e2\u05d9\u05e3 102 \u05d1\u05de\u05d9\u05d6\u05d5\u05d2 \u05d0\u05d5 \u05d1\u05e4\u05d9\u05e6\u05d5\u05dc), \u05d4\u05ea\u05e9\u05e1&quot;\u05d2-2003 \u05e4\u05e8\u05e9\u05e0\u05d5\u05ea 1. \u05dc\u05db\u05dc \u05de\u05d5\u05e0\u05d7 \u05d1\u05db\u05dc\u05dc\u05d9\u05dd \u05d0\u05dc\u05d4 \u05ea\u05d4\u05d9\u05d4 \u05d4\u05de\u05e9\u05de\u05e2\u05d5\u05ea \u05d4\u05e0\u05d5\u05d3\u05e2\u05ea \u05dc\u05d5 \u05d1\u05e1\u05e2\u05d9\u05e3 102 \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d6\u05d5\u05dc\u05ea \u05d0\u05dd \u05e0\u05d0\u05de\u05e8 \u05d1\u05de\u05e4\u05d5\u05e8\u05e9 \u05d0\u05d7\u05e8\u05ea. \u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05ea\u05e7\u05d1\u05dc\u05d5 \u05d1\u05de\u05d9\u05d6\u05d5\u05d2 2. \u05de\u05e0\u05d9\u05d5\u05ea \u05e9\u05d4\u05d5\u05e7\u05e6\u05d5 \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea 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