Publications

Does Every Contractor Fall Within the Scope of Section 8a of the Ordinance?


November 29, 2022

Recently, the District Court ruled that Sections 8a(a)-(b) of the Income Tax Ordinance, which state that under certain conditions it will be possible to postpone the timing of the recognition of the income of a contractor, apply to any taxpayer who performs work or provides a service.

האם כל קבלן מבצע נכנס לגדרי סעיף 8א לפקודה?