{"id":892,"date":"2024-03-03T12:34:09","date_gmt":"2024-03-03T12:34:09","guid":{"rendered":"https:\/\/104tax.co.il\/?page_id=892"},"modified":"2025-02-20T11:45:01","modified_gmt":"2025-02-20T11:45:01","slug":"%d7%94%d7%97%d7%9c%d7%98%d7%95%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99","status":"publish","type":"page","link":"https:\/\/104tax.co.il\/%d7%94%d7%97%d7%9c%d7%98%d7%95%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99\/","title":{"rendered":"\u05d4\u05d7\u05dc\u05d8\u05d5\u05ea \u05de\u05d9\u05e1\u05d5\u05d9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"892\" class=\"elementor elementor-892\" 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\">\u05d4\u05d7\u05dc\u05d8\u05d5\u05ea \u05de\u05d9\u05e1\u05d5\u05d9<\/h1>\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-98fe8b0 elementor-widget elementor-widget-heading\" data-id=\"98fe8b0\" 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\">\u05e1\u05e2\u05d9\u05e4\u05d9 104<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ad64a7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5ad64a7\" 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-e182722 elementor-widget elementor-widget-heading\" data-id=\"e182722\" 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\">2025<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe8e28 elementor-widget elementor-widget-text-editor\" data-id=\"dfe8e28\" 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:\/\/105tax.co.il\/%d7%94%d7%97%d7%9c%d7%98%d7%95%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99\/%d7%94%d7%97%d7%9c%d7%98%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99-3302-25\/\" target=\"_blank\" rel=\"noopener\">\u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 3302\/25- \u05e4\u05d9\u05e6\u05d5\u05dc \u05d0\u05e0\u05db\u05d9 \u05e9\u05dc \u05e9\u05d5\u05ea\u05e4\u05d5\u05ea \u05e8\u05e9\u05d5\u05de\u05d4 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 105\u05d0(2) \u05d5-103\u05d0(\u05d0) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4 (\u05d1\u05d4\u05e1\u05db\u05dd).<\/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-bbfda29 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bbfda29\" 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-cebeabe elementor-widget elementor-widget-heading\" data-id=\"cebeabe\" 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\">2024<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f0faa9 elementor-widget elementor-widget-text-editor\" data-id=\"4f0faa9\" 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:\/\/naye.co.il\/%d7%94%d7%97%d7%9c%d7%98%d7%95%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99\/%d7%9e%d7%99%d7%96%d7%95%d7%92%d7%99%d7%9d-%d7%a4%d7%99%d7%a6%d7%95%d7%9c%d7%99%d7%9d\/8807-24\/\" target=\"_blank\" rel=\"noopener\">\u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 8807\/24 &#8211; \u05d4\u05d1\u05d4\u05e8\u05d4 &#8211; \u05d4\u05e2\u05d1\u05e8\u05ea \u05e0\u05db\u05e1 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 104\u05d0 \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05dc\u05d0\u05d7\u05e8 \u05e9\u05dc\u05d7\u05d1\u05e8\u05d4 \u05d4\u05de\u05e2\u05d1\u05d9\u05e8\u05d4 \u05e0\u05d9\u05ea\u05df \u05d0\u05d9\u05e9\u05d5\u05e8 \u05dc\u05d4\u05e2\u05d1\u05e8\u05ea \u05e0\u05db\u05e1\u05d9\u05dd \u05dc\u05d7\u05d1\u05e8\u05d4 \u05d0\u05d7\u05d5\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 104\u05d1(\u05d5) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4<\/a><\/p><p><a style=\"background-color: #ffffff; font-size: 1rem;\" href=\"https:\/\/naye.co.il\/%d7%94%d7%97%d7%9c%d7%98%d7%95%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99\/%d7%9e%d7%99%d7%96%d7%95%d7%92%d7%99%d7%9d-%d7%a4%d7%99%d7%a6%d7%95%d7%9c%d7%99%d7%9d\/4034-24\/\" target=\"_blank\" rel=\"noopener\">\u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 4034\/24 &#8211;\u00a0\u05e9\u05d9\u05e0\u05d5\u05d9 \u05de\u05d1\u05e0\u05d4 \u05d3\u05d5 \u05e9\u05dc\u05d1\u05d9 &#8211; \u05d4\u05e2\u05d1\u05e8\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05d7\u05d1\u05e8\u05d4 \u05dc\u05d7\u05d1\u05e8\u05ea \u05d4\u05d7\u05d6\u05e7\u05d5\u05ea \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 104\u05d0 \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d5\u05de\u05d9\u05d3 \u05dc\u05d0\u05d7\u05e8 \u05de\u05db\u05df \u05d4\u05e2\u05d1\u05e8\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05e2\u05dc \u05d9\u05d3\u05d9 \u05d4\u05e0\u05e2\u05d1\u05e8\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 104\u05d2 \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4<\/a><\/p><p><a style=\"font-family: inherit; background-color: #ffffff;\" href=\"https:\/\/naye.co.il\/%d7%94%d7%97%d7%9c%d7%98%d7%95%d7%aa-%d7%9e%d7%99%d7%a1%d7%95%d7%99\/%d7%9e%d7%99%d7%96%d7%95%d7%92%d7%99%d7%9d-%d7%a4%d7%99%d7%a6%d7%95%d7%9c%d7%99%d7%9d\/2992-24\/\" target=\"_blank\" rel=\"noopener\">\u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 2992\/24 &#8211; \u05d4\u05d1\u05d4\u05e8\u05d4 &#8211; \u05de\u05db\u05d9\u05e8\u05ea \u05e0\u05db\u05e1 \u05d0\u05e9\u05e8 \u05d4\u05d5\u05d7\u05d6\u05e7 \u05e2\u05dc \u05d9\u05d3\u05d9 \u05d7\u05d1\u05e8\u05d4 \u05e9\u05de\u05e0\u05d9\u05d5\u05ea\u05d9\u05d4 \u05d4\u05d5\u05e2\u05d1\u05e8\u05d5 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 104\u05d1(\u05d5) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4 \u05d1\u05d9\u05df \u05d7\u05d1\u05e8\u05d5\u05ea \u05d0\u05d7\u05d9\u05d5\u05ea\u00a0<\/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-8f188c1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8f188c1\" 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-ad3bf2d elementor-widget elementor-widget-heading\" data-id=\"ad3bf2d\" 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\">2017<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1f0208 elementor-widget elementor-widget-text-editor\" data-id=\"e1f0208\" 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<div data-id=\"6d53fcc1\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div><p>\u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 9006\/17 &#8211; \u05d4\u05e2\u05d1\u05e8\u05ea \u05d6\u05db\u05d5\u05ea \u05dc\u05e9\u05d5\u05ea\u05e4\u05d5\u05ea \u05e8\u05e9\u05d5\u05de\u05d4 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e4\u05d9\u05dd 104\u05d1(\u05d0) \u05d5- 103\u05d0(\u05d0) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4 (\u05d1\u05d4\u05e1\u05db\u05dd)<\/p><p>\u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 6986\/17 &#8211;\u00a0\u05d4\u05e2\u05d1\u05e8\u05ea \u05e0\u05db\u05e1 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05dc\u05e9\u05d5\u05ea\u05e4\u05d5\u05ea \u05de\u05d5\u05d2\u05d1\u05dc\u05ea \u05e8\u05e9\u05d5\u05de\u05d4 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e4\u05d9\u05dd 104\u05d0 \u05d5- 103\u05d0(\u05d0) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4 (\u05d1\u05d4\u05e1\u05db\u05dd)<\/p><\/div><\/div>\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\u05d7\u05dc\u05d8\u05d5\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 \u05e1\u05e2\u05d9\u05e4\u05d9 104 2025 \u05d4\u05d7\u05dc\u05d8\u05ea \u05de\u05d9\u05e1\u05d5\u05d9 3302\/25- \u05e4\u05d9\u05e6\u05d5\u05dc \u05d0\u05e0\u05db\u05d9 \u05e9\u05dc \u05e9\u05d5\u05ea\u05e4\u05d5\u05ea \u05e8\u05e9\u05d5\u05de\u05d4 \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 105\u05d0(2) \u05d5-103\u05d0(\u05d0) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4 (\u05d1\u05d4\u05e1\u05db\u05dd). 2024 \u05d4\u05d7\u05dc\u05d8\u05ea 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