Temporary Order with respect to Voluntary Disclosure Applications
|
|
- Delphia Gilbert
- 5 years ago
- Views:
Transcription
1 September 7, 2014 Temporary Order with respect to Voluntary Disclosure Applications 1. Anonymous application a. Following requests to the Israeli Tax Authority ("ITA") and based on the ITA's experience in the implementation of the 2011 temporary order with respect to disclosure of Israeli residents' capital and income abroad, it has been decided to enable the submission of anonymous applications based on the following temporary order, for an additional trial period of one year from the day of the publication of this order. b. The anonymous application shall be submitted exclusively to the Senior Deputy Director General (Investigations and Intelligence) of the ITA, and he and only he will be authorized to approve the application (hereinafter: "The Authorized Official"). c. The application will include all of the relevant information, including inter alia : (i) the relevant tax years; (ii) the source of the income; (iii) the origin of the capital; (iv) the amounts of income that were undeclared; and (v) details and estimations of the tax liability. All relevant documents will be submitted together with the application. In addition, Appendix A of this temporary order will be submitted together with the application, signed by the applicant's authorized representative. d. The Authorized Officer will transfer the anonymous application to the relevant civil officer (e.g., the tax Assessing Officer, the VAT Officer, the Real Estate Tax Officer, the Customs Collector, etc.) for the determination of the applicable tax.
2 2 e. Within 90 days from the date that the application was received by the civil officer, the applicant will submit Appendix B of this temporary order to the Authorized Officer, in which the name of the applicant will be disclosed, in order to proceed with the examination and treatment of the application. f. If the civil officer finds that the time for handling the application should be extended beyond the above mentioned 90 day period, then he shall send a notice to the applicant with a copy to the Authorized Officer, provided that such extension shall not exceed an additional period of 90 days. g. If the criteria for the short route, as detailed in section 3 below, are met in the anonymous application, then the civil officer may proceed with the treatment of the application under the short route. h. If the name of the applicant was not provided within the due time, as stated above, the application shall be rejected. i. All of the permanent voluntary disclosure procedure rules (published September 7 th 2014) will apply, Mutatis mutandis, to applications made on an anonymous basis. 2. Offset of losses It is hereby clarified that it will be possible, under this temporary order, to offset losses, which arise from the voluntary disclosure, exclusively against income or capital gains, as the case may be, which are reported in the voluntary disclosure, and exclusively in the years to which the voluntary disclosure applies. The offset will be made according to sections 28, 29 and 92 of the Income Tax Ordinance [New Version] 1961, as the case may be. Losses which were not offset in the tax years that were reported under the voluntary disclosure will not be offset in the following years. In addition, losses which were reported in tax returns which were submitted prior to the submission of the voluntary disclosure will not be offset against gains or incomes which are disclosed under the voluntary disclosure.
3 3 3. "Short route" for treatment of Voluntary Disclosure applications When the total capital included in the voluntary disclosure application does not exceed the sum of 2,000,000 NIS and the taxable income that derives from such capital does not exceed 500,000 NIS in the relevant tax years, then the voluntary disclosure application can be submitted by way of a short route, as follows: a. The application shall be submitted to the Authorized Officer, together with amended annual tax reports or other relevant reports, amended for the disclosure period, as detailed in Appendix C of this temporary order. b. If the Authorized Officer decides that the application meets the criteria for voluntary disclosure, then he will accept the application and will transfer it to the relevant civil officer for proceeding with the treatment. The civil officer will receive the application's details, record the data, and will issue a payment voucher to the applicant, for the applicable tax according to the request. c. If the applicant has paid the applicable tax within 15 days from the day in which the payment voucher was provided to him by the civil officer, then no criminal proceedings will be taken against the applicant with respect to the information disclosed in the application and the tax paid due to it. d. The applications submitted through this route will not be submitted on an anonymous basis. e. All of the permanent voluntary disclosure procedure rules (published September 7 th 2014) will also apply, Mutatis mutandis, on applications through the short route. The applications to the voluntary disclosure procedure will be submitted to Authorized Official via giluymerazon@taxes.gov.il Israel Tax Authority
4 4 Appendix A Voluntary Disclosure Application Form Anonymous 1 Name of the authorized representative: Details of the authorized representative: Applicant's identifying number: (e.g., Mr. XYZ) The Assessing office or relevant office in which the file of the applicant is managed or applicants place of resident (if the applicant does not have an active tax file) Details of the application Tax years source of Income Total income for each Tax year or reporting period Total tax liability for each tax year Was any Voluntary Disclosure application submitted in the past? Yes No (If an application was submitted in the past it should be submitted with this form) I hereby confirm that I was granted a power of attorney from the applicant Name of the representative: Date: signature of the representative: 1 Relevant for the period of one year from the date of the publication of the temporary order.
5 5 Appendix B Name of applicant: Voluntary Disclosure Application Form Applicant's ID number / Company number: Details of the application Tax years source of Income Total income for each Tax year or reporting period Total tax liability for each tax year Was any Voluntary Disclosure application submitted in the past? Yes No (If an application was submitted in the past, it should be submitted with this form) I hereby declare that the funds included in this application do not derive from criminal activity. I also declare that the details in this application and its Appendices are complete and correct. Name of the applicant: Date: signature of the applicant:
6 6 Appendix C Voluntary Disclosure Application Form "Short Route" Name of the applicant: Applicant's ID number / Company number: Details of the application Tax year Total source of Income Total taxable income in the application Total applicable tax (principal) The value of the capital from which the income is derived Was any Voluntary Disclosure application submitted in the past? Yes No (If an application was submitted in the past it should be submitted with this form) I hereby declare that the funds included in this application do not derive from criminal activity. I also declare that the details in this application and its Appendices are complete and correct. 2 Name of the applicant: Date: signature of the applicant:.,
ISRAEL CORPORATION. 22 Kanfei Nesharim Street 2 Ahuzat Bayit Street
Israel Corporation Ltd. Millennium Tower, 23 Aranha St., P.O.B. 20456, Tel Aviv 61204 Tel: (03) 6844517, Fax: (03) 6844587 Attorney Maya Alcheh-Kaplan Vice President, General Counsel and Company Secretary
More informationLetter of Undertaking to Indemnify. In this undertaking the following terms shall mean as set forth at their side:
Attn: Mr./ Mrs. Letter of Undertaking to Indemnify In this undertaking the following terms shall mean as set forth at their side: The Company The Companies Law The Securities Law The Officers Officers
More informationPRE-QUALIFICATION FORMS
PRE-QUALIFICATION FORMS F:\commitdocs\21664\00003\G191511-V004.DOC/e /4/5/2008 12:45 PM THE STATE OF ISRAEL BUILD, OPERATE AND TRANSFER (BOT) TENDER FOR THE DESIGN, FINANCE, CONSTRUCTION, OPERATION AND
More informationTranslated from the Hebrew Legaltrans.com Rina Ne eman. Merger Agreement. Made and signed on the 1 day of the month of May 2018
Merger Agreement Made and signed on the 1 day of the month of May 2018 Between MTI Computers and Software Services (1982) Ltd. Company No. 520040981 of 11 Hamelacha Street, New Industrial Zone, Rosh Ha
More informationSALVAGE - LIMITED LICENSE APPLICATION
SALVAGE - LIMITED LICENSE APPLICATION License Fee ($300.00) Surety Bond ($1,00.00) Certificate of Insurance ($600,000 Single-limit liability) Applicant Information Applicant s Name (First, Middle, Last)
More informationCOMPANY FORMATION IN ISRAEL
COMPANY FORMATION IN Internationals are encouraged to visit Israel, meet with advisors and have the right conversations before establishing an Israeli business footprint. MAIN FORMS OF COMPANY/BUSINESS
More informationPlease contact Jessica Gilby, using the contact information above, should you have any questions or concerns in regards to your application.
Our Credit Policy: Thank you for your application to establish an account with The Trident Company. 1. A line of credit will be given to accounts upon satisfactory review of credit references and a signed
More informationCommissioner s Directive on the Mutual Agreement Procedure (Administrative Guidelines)
This document is a translation of the original Japanese-language Directive. The Japanese original is the official text. Document ID: Office of Mutual Agreement Procedures 8-7 International Operations Division
More informationACT ON TOLL MOTORWAYS. of October 27, 1994
ACT ON TOLL MOTORWAYS of October 27, 1994 General Provisions Art. 1 1. This Act defines the conditions for the preparations for the construction of toll motorways, the terms for awarding concessions and
More informationINSTRUCTIONS Loan of Equipment Form 101
INSTRUCTIONS Loan of Equipment Form 101 1. Fill out form and make 2 copies. 2. Send to the Company that is loaning equipment to the University and ask them to sign and return both copies to your Department.
More informationRe: Cross-border merger between Viohalco Société Anonyme (Viohalco S.A.) and Elval Holdings Société Anonyme (Elval Holdings S.A.)
THIS LETTER IS IMPORTANT AND REQUIRES YOUR ATTENTION. If you are in any doubt about what action you should take, we recommend you seek advice from your broker-dealer, commercial bank, trust company or
More informationISRAEL DISCOUNT BANK LTD.
ISRAEL DISCOUNT BANK LTD. Registration no.: 520007030 FAO: Israel Securities Authority FAO: The Tel Aviv Stock Exchange Ltd. T102 (Public) Magna transmission date: August 8, 2017 www.isa.gov.il www.tase.co.il
More informationCUSTOMER APPLICATION BUSINESS DETAIL: BUYING DEPARTMENT: FINANCE DEPARTMENT: 1. Trading name of business : 1. Contact person :
BUSINESS DETAIL: CUSTOMER APPLICATION 1. Trading name of business : 2. Registered name of business : 3. Type of business : 4. VAT registration number : 5. Registration number of business : 6. Date of establishment
More informationAGREEMENT. THIS AGREEMENT is made in this day of, 201, by and between:
AGREEMENT THIS AGREEMENT is made in this day of, 201, by and between: THE ISRAEL ELECTRIC CORPORATION LIMITED, a corporation registered in Israel (public company registration Number 520000472), having
More informationTranslation of Immediate Report
T081 Public Translation of Immediate Report 7 March 2018 2018-01-021946 Bank Leumi le-israel B.M. Registration No. 520018078 Securities of the Corporation are listed on The Tel Aviv Stock Exchange Abbreviated
More information1. General 1.1. This website is the official website of The Alegra boutique hotel (hereinafter: the Hotel ).
1. General 1.1. This website is the official website of The Alegra boutique hotel (hereinafter: the Hotel ). 1.2. Any person using this website declares that he has read the contents of these conditions
More information3 Sapir St., Weizmann Science Park, POB 4132, Ness-Ziona , Israel Tel: Fax:
Proxy card in accordance with the Securities Regulations (Voting by Proxy and Proof of Ownership of Options for Voting at Meetings of Option Holders), 2014 Proxy Card - Part 1 1. Company s Name: CollPlant
More informationOrder of the Bar Association (Securities for a Foreign Lawyer),
Order of the Bar Association (Securities for a Foreign Lawyer), 5772 2012 By virtue of my authority according to section 198 (a)(4) of the Bar Association Law, 5721-1961 (hereinafter: the "Law"), at the
More informationStandard Sub-site Agreement for Clinical Trial
Standard Sub-site Agreement for Clinical Trial (referred to as Sub-site Agreement ) Preamble WHEREAS this Standard Sub-site Agreement for Clinical Trial ( sub-site Agreement ) was approved by the Danish
More informationNon-Filing of Returns - Prosecution and Penalty Programmes. Collection Manual. Collector-General s Division
Collection Manual Collector-General s Division This document was last updated July 2017 1 CONTENTS Introduction...3 Part 1 Collector-General s Prosecution Programme...4 1. VAT - Criminal Prosecution Programme...4
More informationSTATEMENT ON PROCESSING OF PERSONAL DATA
STATEMENT ON PROCESSING OF PERSONAL DATA In this document, you will find information about how FBT steel, s.r.o., registration No. 26169665, with the registered office at Praha 4 - Braník, Zelený pruh
More informationVoting Slip In accordance with the Companies Regulations (Written Votes and Position Papers), (the "Regulations")
CollPlant Holdings Ltd (the Company ) APPENDIX Voting Slip In accordance with the Companies Regulations (Written Votes and Position Papers), 5766-2005 (the "Regulations") 1. Company Name: CollPlant Holdings
More informationState of Israel Ministry of Construction and Housing Strategy & Planning Policy Department
Jerusalem 23 March 2016 Ref. No: 2016032302272 Call for Proposals from Foreign Construction Companies For the Execution of Construction Works for Residential Housing in Israel 1. General Apartment prices
More informationRULES FOR THE PRIMARY SALE. of Treasury Bills Organised by the Czech National Bank
RULES FOR THE PRIMARY SALE of Treasury Bills Organised by the Czech National Bank May 2004 Contents Part 1. General Provisions 2 Article 1 Introductory provisions 2 Article 2 Conditions of issuance 2 Article
More informationCity and County of San Francisco Employees Retirement System
City and of San Francisco Employees Retirement System POWER OF ATTORNEY INSTRUCTIONS PLEASE READ CAREFULLY BEFORE YOU SUBMIT YOUR POWER OF ATTORNEY, AS ADDITIONAL DOCUMENTATION IS REQUIRED FOR PROCESSING
More information1.1. Approval for Appointing Mr. Ziv Gil as an External Director in the Company
Below is the immediate report submitted today to the Israeli Securities Authority ("ISA") and the Tel-Aviv Stock Exchange through the ISA's electronic submission system in accordance with the Securities
More informationNations. Administrative Tribunal ADMINISTRATIVE TRIBUNAL. Judgement No. 933
United Nations AT T/DEC/933 Administrative Tribunal Distr. LIMITED 15 November 1999 ORIGINAL: FRENCH ENGLISH ADMINISTRATIVE TRIBUNAL Judgement No. 933 Case No. 1030: BALKIS Against: The Commissioner-General
More informationShare Handling Regulations
Share Handling Regulations April 1, 2015 Partially amended September 30, 2015 Table of Contents CHAPTER 1. GENERAL PROVISIONS (Articles 1 and 2) CHAPTER 2. REGISTRATION, ETC. TO SHAREHOLDER REGISTRY (Articles
More information1. General 2. Site Usage Terms
1. General 1.1 The Site www.prima-hotels-israel.com (hereinafter: "the Site") is a website exclusively owned by the Prima Hotel Chain (hereinafter: "the Company"). The Site provides, inter alia, information
More information1. General 2. Site Usage Terms
1. General 1.1 The Site www.prima-hotels-israel.com (hereinafter: "the Site") is a website exclusively owned by the Prima Hotel Chain (hereinafter: "the Company"). The Site provides, inter alia, information
More informationFELONY DISHONORED CHECK INFORMATION PACKET CHECKS ISSUED FOR $500 OR MORE Most checks cannot be prosecuted unless they have the first name, middle
FELONY DISHONORED CHECK INFORMATION PACKET CHECKS ISSUED FOR $500 OR MORE Most checks cannot be prosecuted unless they have the first name, middle name, last name and date of birth displayed or written
More information1. General 2. Site Usage Terms
1. General 1.1 The Site www.prima-hotels-israel.com (hereinafter: "the Site") is a website exclusively owned by the Prima Hotel Chain (hereinafter: "the Company"). The Site provides, inter alia, information
More informationRules for Handling Shares
Rules for Handling Shares Japan Post Holdings Co., Ltd. Rules for Handling Shares of Japan Post Holdings Co., Ltd. Chapter 1 General Provisions Article 1 (Purpose) Procedures for exercising the rights
More informationIndemnification Undertaking Letter. In this undertaking the following terms shall bear the meaning ascribed beside them:
Indemnification Undertaking Letter In this undertaking the following terms shall bear the meaning ascribed beside them: Company Companies Law Securities Law Functionary Functionary Insurance Policy or
More informationTHE STATE OF ISRAEL MINISTRY OF FINANCE MINISTRY OF ENERGY THE WATER AUTHORITY THROUGH THE SEA-WATER DESALINATION INTER-MINISTERIAL TENDER COMMITTEE
THE STATE OF ISRAEL MINISTRY OF FINANCE MINISTRY OF ENERGY THE WATER AUTHORITY THROUGH THE SEA-WATER DESALINATION INTER-MINISTERIAL TENDER COMMITTEE HEREBY INVITES Entities and joint ventures from the
More informationRequest of permission to film in a National Park / or Nature Reserve
Request of permission to film in a National Park / or Nature Reserve Date of request: Before submitting this request you must take a tour at the filming site and coordinate with the park manager or regional
More informationSimplifying Agreements and Contracts. LLP Agreement
LLP Agreement This LLP Agreement (the Agreement ) is made at and effective this [DATE]: Between: Mr. ( Designated Partner ) residing at [ADDRESS] which expression shall unless repugnant to the context
More informationIDC Frontier Inc. Individual Regulations concerning Hosting Trial Services
Individual Regulations concerning Hosting Trial Services Article 1. (Status of Regulations) 1. Pursuant to these Individual Regulations concerning Hosting Trial Services (hereinafter referred to as the
More informationOf... Annex C to the Living Green in Israel Competition documents Design of a demonstration structure for green construction
Keren Kayemeth LeIsrael - The Jewish National Fund Of... Annex C to the Living Green in Israel Competition documents Design of a demonstration structure for green construction Agreement with the designer
More informationFederal Act on International Withholding Tax
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. Federal Act on International Withholding Tax (IWTA) 672.4
More informationFinansinspektionen s Regulations
Finansinspektionen s Regulations Publisher: Gent Jansson, Finansinspektionen, Box 6750, 113 85 Stockholm. Ordering address: Thomson Fakta AB, Box 6430, 113 82 Stockholm. Tel. +46 8-587 671 00, Fax +46
More informationPRE-TRIAL CHAMBER I. Judge Péter Kovács, Presiding Judge Judge Marc Perrin de Brichambaut Judge Reine Adélaïde Sophie Alapini-Gansou
ICC-RoC46(3)-01/18-12 07-06-2018 1/5 NM PT Original: English No. ICC-RoC46(3)-01/18 Date: 7 June 2018 PRE-TRIAL CHAMBER I Before: Judge Péter Kovács, Presiding Judge Judge Marc Perrin de Brichambaut Judge
More informationTHE FOREIGN EXCHANGE ACT
THE FOREIGN EXCHANGE ACT The full wording of Act No 202/1995 Coll. of the National Council of the Slovak Republic of 20 September 1995 the Foreign Exchange Act (and amending Act No 372/1990 Coll. on non-indictable
More informationRETAIL DISCLOSURE SHEET 26 TH FLOOR, CORNING TOWER, EMPIRE STATE PLAZA ALBANY, NEW YORK PROJECT NO: DATE: FEDERAL I.D. NO.
NYS OFFICE OF GENERAL SERVICES Real Estate Planning RETAIL DISCLOSURE SHEET 26 TH FLOOR, CORNING TOWER, EMPIRE STATE PLAZA ALBANY, NEW YORK 12242 PROJECT NO: DATE: FEDERAL I.D. NO. (FEIN): BUSINESS ENTITY
More information1 GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION CENTRAL SALES TAX (JHARKHAND) RULES, 2006
1 GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION CENTRAL SALES TAX (JHARKHAND) RULES, 2006 S.O. 143 dated 23.07.2011 In exercise of the powers conferred by sub-section (3) and (4) of
More informationYour language intensive care. General Terms and Conditions. Individual teaching. Individual language courses
General Terms and Conditions Individual teaching Individual language courses For the purpose of these terms and conditions and for the purpose of the sale of language courses, inter alia using the online
More informationFORM OF AGREEMENT PREAMBLE
FORM OF AGREEMENT THIS AGREEMENT is subject to and governed by Purchase Order No. (hereinafter the Purchase Order or simply the Order ) issued by the Israel Electric Corporation Limited (hereinafter the
More information1H 2014 Earnings Review
1H 2014 Earnings Review 1 The information contained in this presentation 1. 2. 3. 4. 5. 6. has been prepared by Bank Leumi le-israel B.M. (the Bank ); is provided to you solely for your information and
More informationSAINT VINCENT AND THE GRENADINES STATUTORY RULES AND ORDERS 2002 NO (GAZETTED 2002) PROCEEDS OF CRIME (MONEY LAUNDERING) REGULATIONS, 2002
SAINT VINCENT AND THE GRENADINES STATUTORY RULES AND ORDERS 2002 NO (GAZETTED 2002) IN EXERCISE of the powers conferred by section 67 of the Proceeds of Crime and Money Laundering (Prevention) Act, 2001(No.
More informationTHE BANKING ACT 1) of 29 August (Legislation in force as of 5 April 2011) CHAPTER 1 GENERAL PROVISIONS
THE BANKING ACT 1) of 29 August 1997 (Legislation in force as of 5 April 2011) CHAPTER 1 GENERAL PROVISIONS Article 1. The present Act lays down the principles of carrying out banking activity, establishing
More informationSTEP Israel Annual Conference
STEP Israel Annual Conference Trusts Tax Planning Risks and Opportunities Ran Artzi c.p.a - Managing Partner June 2017 Artzi, Hiba, Elmekiesse, Cohen Tax Solutions Ltd www.ahec-tax.co.il Taxation of a
More informationIsraeli-Palestinian Interim Agreement on the West Bank and the Gaza Strip
Israeli-Palestinian Interim Agreement on the West Bank and the Gaza Strip Annex V: Protocol on Economic Relations Supplement to the April 29, 1994 Protocol on Economic Relations 1. The clearance of revenues
More informationOrder of the president of the National Agency for Fiscal Administration no /2016 published in the Official Gazette no. 17 of 9 January 2017
January 2017 Approval of the framework-model of the collaboration protocol regarding the exchange of information between the National Agency for Fiscal Administration and non-banking financial institutions
More informationDirective 7: Sponsored Access
SIX Swiss Exchange Ltd Directive 7: Sponsored Access of 08/06/07 Effective from: 0/0/08 Directive 7: Sponsored Access 0/0/08 Table of contents. Purpose and principle.... Definitions.... Sponsored Access
More informationTender No. 10/2018. Table of Contents:
Tender No. 10/2018 Purchase and Installation of Air Supported Structures that May Be Dismantled and Reassembled in Various Installations Across Jerusalem May 2018 Tender No. 10/2018 Purchase and Installation
More informationBank AL Habib Limited CDC SUB ACCOUNT OPENING FORM INDIVIDUALS
Bank AL Habib Limited CDC SUB ACCOUNT OPENING FORM INDIVIDUALS Bank AL Habib Limited PRINCIPAL OFFICE 2nd Floor, Mackinnons Building, I.I. Chundrigar Road, Karachi. SUB-ACCOUNT OPENING FORM FOR INDIVIDULAS
More informationNIPPON STEEL & SUMIKIN BUSSAN CORPORATION SHARE HANDLING REGULATIONS
NIPPON STEEL & SUMIKIN BUSSAN CORPORATION SHARE HANDLING REGULATIONS CHAPTER I GENERAL PROVISIONS Article 1. (Purpose) The handling business relating to the shares of the Company and the procedures for
More informationThe informat ion contained in this presentation
1 The conference call does not replace the need to review the latest periodic/quarterly reports in which full information is contained, including forward looking information, as defined in the Israeli
More informationAmended Trust Deed. Made and signed in Tel Aviv on July 2, 2015
Amended Trust Deed Made and signed in Tel Aviv on July 2, 2015 Amending and superseding the Trust Deed dated February 22, 2007 (and its amendments dated May 21, 2007, September 28, 2008, March 14, 2013
More informationSTATE OF GUJARAT KAIRAVI STEEL
[2015] 86 VST 141 (Guj) [IN THE GUJARAT HIGH COURT] STATE OF GUJARAT V. KAIRAVI STEEL A. J. DESAI AND A. G. URAIZEE JJ. July 17, 2015 HF Assessee, including dealer (Registered or Unregistered) VALUE ADDED
More informationIsrael Labor Concerns Communications Securities Compliance Securities Act Foreign Exchange Data Protection
Israel Employee Stock Purchase Plans Employment Labor Concerns A claim for breach of contract could arise where a Plan is amended or discontinued. It is recommended that Plan provisions are drafted so
More informationGetting Started Guide- VAT
Getting Started Guide- VAT 1 1. Overview You are about to apply for Value Added Tax (VAT) registration in the UAE. You should read the following information before proceeding with the completion of your
More informationCircular No: ACE/TECH-006/2011/108 Date: November 04, 2011
Circular No: ACE/TECH-006/2011/108 Date: November 04, 2011 In-house Automated Trading System/ Procurement of Automated Trading System from non-empanelled vendor In terms of the Bye Laws, Rules and Business
More information(TASE: DLEKG, US ADR: DGRLY)
Immediate Report Tel Aviv, August 15, 2018. Delek Group (TASE: DLEKG, US ADR: DGRLY) ( the Company ) announces that today, August 15, 2018, it was asked by April M. A. Real Estate Agency Ltd, controlled
More informationPETTY CASH November 2017
PETTY CASH November 2017 Important: This document can only be considered valid when viewed on the CCG s website. If this document has been printed or saved to another location, you must check that the
More informationFORM OF AGREEMENT. THIS AGREEMENT is made in this day of, 201, by and between:
FORM OF AGREEMENT THIS AGREEMENT is made in this day of, 201, by and between: THE ISRAEL ELECTRIC CORPORATION LIMITED, a corporation registered in Israel, having its registered office at 1 Netiv HaOr Street,
More informationIsrael A Freindly Tax Collector?
Israel A Freindly Tax Collector? Breakfast seminar, Beau Rivage Hotel, Geneva, 29.10. 2013 Presentations by: George Rosenberg, Ran Artzi, Hagi Elmakisse, Inbal Faibish Wassmer Taxation of Trusts in Israel
More informationAccount no. Time (hour) Execution date Year / month / day
Fixed-Term Deposit in Foreign Currency Account no. Time (hour) Execution date Year / month / day Customer s name: To Ltd (hereinafter: the Bank ) Within the framework of the account opening agreement that
More informationOrdinance No. 20. (title amended; Darjaven Vestnik, issue 40 of 2014) Subject
Ordinance No. 20 1 Ordinance No. 20 of 28 April 2009 on the Issuance of Approvals to the Members of the Management Board (Board of Directors) and Supervisory Board of a Credit Institution and Requirements
More informationTo:.. (Fill all sections unless marked optional) Tax paper ID number (TPIN) Financial year end...
(Registered under the Banking Act) Application form for opening a current account (Corporate or Registered Business) Dear Esteemed Customer, CDH Investment Bank Limited wishes to provide its customers
More informationTHE FOREIGN EXCHANGE ACT
THE FOREIGN EXCHANGE ACT The full wording of Act of the National Council of the Slovak Republic No. 202/1995 Coll. dated 20 September 1995, the Foreign Exchange Act and the act amending and supplementing
More informationRegulation of Asga Pension Fund Cooperative on the Facilitation of Home Ownership
Regulation of Asga Pension Fund Cooperative on the Facilitation of Home Ownership valid as of 1 January 2017 Regulation of Asga Pension Fund Cooperative on the Facilitation of Home Ownership A. General
More informationEXPATRIATE TAX QUESTIONNAIRE FOR U.S. CITIZENS LIVING ABROAD. Acosta Tax & Advisory, PA
EXPATRIATE TAX QUESTIONNAIRE FOR U.S. CITIZENS LIVING ABROAD Acosta Tax & Advisory, PA This questionnaire can be filled out by hand or in MS Word Indicate year this form is completed for: Primary Taxpayer
More information2017 EMPLOYEE SHARE OPTION PLAN
ELSIGHT LIMITED 2017 EMPLOYEE SHARE OPTION PLAN 1. NAME AND PURPOSE 1.1 This Option Plan, as amended from time to time, shall be known as the ElSight Limited 2017 Employee Share Option Plan ( ESOP ). 1.2
More informationICC Page 1 of 2 02/2013
Protective Life Insurance Company P.O. Box 13344 Birmingham, AL 35283-0619 INDIVIDUAL LIFE INSURANCE - APPLICATION FOR CONVERSION OR EXCHANGE 1. PROPOSED INSURED 1 2. PROPOSED INSURED 2 (Survivor Plans
More informationBoard of Directors Report on the State of the Company s Affairs For the Nine-Month Period Ended September 30, 2015
Board of Directors Report on the State of the Company s Affairs For the Nine-Month Period Ended September 30, 2015 Board of Directors' Report on the State of the Company's Affairs for the Nine-Month Period
More informationEthical Issues Regarding Offshore Accounts and Foreign Clients
THIRTEENTH INTERNATIONAL ESTATE PLANNING INSTITUTE March 24, 2017 Ethical Issues Regarding Offshore Accounts and Foreign Clients Bruce Zagaris, G. Warren Whitaker 2017 Day Pitney LLP U.S. Noncompliance
More informationVoting slip in accordance with the Companies (Written vote and position notices) Regulations, 2005 PART ONE
Voting slip in accordance with the Companies (Written vote and position notices) Regulations, 2005 ("Voting Slip Regulations") PART ONE 1. Company name: Israel Chemicals Ltd. ("the Company"). 2. Type of
More informationIncome Tax Regulations (Determination of Market Conditions),
Income Tax Regulations (Determination of Market Conditions), 5767-2006. By virtue of my authority under Paragraphs 85a(e) and 243 of the Income Tax Ordinance 1 (hereinafter the Ordinance), and with the
More informationBERMUDA STATUTORY INSTRUMENT BR 55/1981 TAX APPEAL TRIBUNAL PROCEDURE REGULATIONS 1981
BERMUDA STATUTORY INSTRUMENT BR 55/1981 TAX APPEAL TRIBUNAL PROCEDURE REGULATIONS 1981 [made under section 50 of the Taxes Management Act 1976 [title 14 item 40 and brought into operation on 6 November
More informationMIZRAHI TEFAHOT BANK LTD
T049 Public MIZRAHI TEFAHOT BANK LTD No. with the Registrar of Companies: 520000522 Securities of a Corporation Listed for Trading on the Tel Aviv Stock Exchange Abbreviated Name: Mizrahi Tefahot 7 Jabotinsky
More informationCOMPOUNDING UNDER FEMA BY CA.SUDHA G. BHUSHAN. INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 25 th July 2015
COMPOUNDING UNDER FEMA BY CA.SUDHA G. BHUSHAN INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 25 th July 2015 Scheme of Presentation Brief overview FEMA Enforcement under FEMA Adjudication and Appeal under
More informationImmediate Report Significant Private Placement
ענר ברגר, עו "ד Adv. Aner Berger, היועץ המשפטי ומזכיר החברה General Counsel and Company Secretary Translated from Hebrew. The binding version is the Hebrew version. 29 March, 2006 The Securities Authority
More informationOffice: Mobile: Fax: Maternity Benefits Agreement Form
Maternity Benefits Agreement Form Before you sign this agreement, please check the following: Are you sure you are contributing monthly to UIF? (YES/NO) If UIF is not deducted from your salary you cannot
More informationDecember 9, Dear Counselor:
December 9, 2017 RE: Florida Department of Financial Services, Division of Rehabilitation & Liquidation as Receiver of Guarantee Insurance Company Leon County Circuit Case No. 2017-CA-2421 Dear Counselor:
More informationEnBW Energie Baden-Württemberg AG Karlsruhe. Invitation to the annual general meeting
EnBW Energie Baden-Württemberg AG Karlsruhe ISIN DE0005220008 (WKN 522 000) Invitation to the annual general meeting We hereby invite our shareholders to our annual general meeting on Thursday, 25 April
More informationVendor Application Wholesaler / Distributor Checklist
Vendor Application Wholesaler / Distributor Checklist Thank you for choosing to do business with HyGen Pharmaceuticals, Inc. Please take a few minutes to fill out and fax or scan and email over the following
More informationTAXATION AND REPORTING OF TRUSTS IN ISRAEL
TAXATION AND REPORTING OF TRUSTS IN ISRAEL Table of Contents: Summary of Relevant Updates Page Does your Trust have any Israeli beneficiaries? 2 Taxation of Trusts in Israel - Brief Memo 3-4 Plan in advance
More informationTHE BANKING ACT 1) of August 29, A unified text CHAPTER 1 GENERAL PROVISIONS
THE BANKING ACT 1) of August 29, 1997 A unified text drawn up on the basis of Journal of Laws (Dziennik Ustaw Dz.U.) 2002 No. 72, item 665; No. 126, item 1070; No. 141, item 1178; No. 144, item 1208; No.
More informationTO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II SECTION 3 AND SUB-SECTION (i)
TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II SECTION 3 AND SUB-SECTION (i) GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF ECONOMIC AFFAIRS, BANKING DIVISION) NOTIFICATION New
More informationCOMPREHENSIVE SUPERVISORY GUIDELINES FOR FINANCIAL INSTRUMENTS FIRMS, ETC.
COMPREHENSIVE SUPERVISORY GUIDELINES FOR FINANCIAL INSTRUMENTS FIRMS, ETC. The Financial Services Agency September 30, 2007; Partially amended on July 3, 2009; 4 March 2010; 31 March 2010; April 16, 2010;
More informationLetting is easy with...
FEBRUARY 2014 Letting is easy with... For every property let we will donate 5 from your application fee. Application for Residential Letting Please complete this form in capitals and return to Linley &
More informationBURLINGTON INTERNATIONAL AIRPORT South Burlington, VT INVITATION TO BIDDERS NOTICE OF PREQUALIFICATION
BURLINGTON INTERNATIONAL AIRPORT South Burlington, VT INVITATION TO BIDDERS NOTICE OF PREQUALIFICATION The Board of Airport Commissioners invites contractors to submit Letters of Interest and the City
More informationRules of arbitration procedure for disputes relating to building and construction (VBA' arbitration rules 2010) Part 1 Arbitration Agreement
1 This is a translation into English of the original rules in Danish. In the event of discrepancies between the two texts, the Danish original text shall be considered final and conclusive. Rules of arbitration
More informationCentral Goods and Services Tax (CGST) Rules, 2017
Central Goods and Services (CGST) Rules, 2017 Notified vide Notification No. 3 /2017-Central (Dated 19 th June 2017) and further as amended by Notification No. 7/2017-Central (Dated 27 th June 2017), Notification
More information[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection
[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification
More informationU.S. / ISRAELI INCOME TAX UPDATE FOR YEAR 2016 (2015 Tax Year)
02-999-2104, 03-527-3254, 09-746-0623 Cellular: 052-274-9999 Fax: 02-991-0195 Email: alan@ardcpa.com Website: www.ardcpa.com U.S. / ISRAELI INCOME TAX UPDATE FOR YEAR 2016 (2015 Tax Year) The 2015 U.S.
More informationCase 1:08-mc PLF Document 379 Filed 08/19/13 Page 1 of 14 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) ) ) ) ) ) ) ) ) )
Case 1:08-mc-00511-PLF Document 379 Filed 08/19/13 Page 1 of 14 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA In re BLACK FARMERS DISCRIMINATION LITIGATION This document relates to: ALL CASES
More informationStreet address City State ZIP code. Billing address City State ZIP code
Dental, Vision, and Life Coverage Employer Application for Small Groups with 2-50 Members Offered by Anthem Blue Cross and/or Anthem Blue Cross Life and Health Insurance Company anthem.com/ca Section 1:
More informationTRANSLATION OF THE ORIGINAL HEBREW TEXT BY THE BANK
To: Israel Discount Bank Ltd. (the Bank ) APPENDIX Dear Sirs, 1. We hereby inform you that, on December 3, 2013 (during the night between December 2, 2013 and December 3, 2013, Israeli time), Treetops
More information