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Mar 05, 2017

Client Update | Tax Positions Reporting Obligations

The Israel Tax Authority ("ITA") has published a list of tax positions, which require reporting, with regard to income tax, VAT and import taxes. As opposed to an income tax related position, which must be reported in the yearly tax return, in the case of VAT and import taxes (Customs, Purchase tax and VAT on imports), the reporting of the tax positions must be made via a special report which appears on the ITA's website, and be electronically submitted within 60 days of the tax year in which the position was taken. It should be noted that on January 30, 2017, the ITA announced that the final submission date will be postponed from March 1, 2017 to the earlier of July 1, 2017, or  the submission date for the 2016 yearly income tax report to the ITA.

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