{"id":265,"date":"2020-04-05T19:15:45","date_gmt":"2020-04-05T19:15:45","guid":{"rendered":"https:\/\/103tax.co.il\/?page_id=265"},"modified":"2023-11-09T08:53:52","modified_gmt":"2023-11-09T08:53:52","slug":"103%d7%91%d7%91-%d7%911-%d7%9e%d7%a1-%d7%a8%d7%9b%d7%99%d7%a9%d7%94","status":"publish","type":"page","link":"https:\/\/103tax.co.il\/103%d7%91%d7%91-%d7%911-%d7%9e%d7%a1-%d7%a8%d7%9b%d7%99%d7%a9%d7%94\/","title":{"rendered":"103\u05d1(\u05d1)\/(\u05d11) &#8211; \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"265\" class=\"elementor elementor-265\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ec46f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ec46f8\" 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-22a42f4\" data-id=\"22a42f4\" 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-514241d elementor-widget elementor-widget-text-editor\" data-id=\"514241d\" 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><u>\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05d5\u05e4\u05d7\u05ea<\/u><\/p><p>\u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 103\u05d1(\u05d1) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d4\u05e2\u05d1\u05e8\u05d4 \u05e9\u05dc \u05d6\u05db\u05d5\u05ea \u05d1\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05de\u05d7\u05d1\u05e8\u05d4 \u05de\u05e2\u05d1\u05d9\u05e8\u05d4 \u05dc\u05d7\u05d1\u05e8\u05d4 \u05e7\u05d5\u05dc\u05d8\u05ea \u05db\u05e4\u05d5\u05e4\u05d4 \u05dc\u05d7\u05d9\u05d5\u05d1 \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05d5\u05e4\u05d7\u05ea \u05d1\u05e9\u05d9\u05e2\u05d5\u05e8 \u05e9\u05dc 0.5%.<\/p><p><u>\u05d7\u05d9\u05d5\u05d1 \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05dc\u05d0 \u05e8\u05d8\u05e8\u05d5\u05d0\u05e7\u05d8\u05d9\u05d1\u05d9\u05ea<\/u><\/p><p>\u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 103\u05d1(\u05d11) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05db\u05d0\u05e9\u05e8 \u05d1\u05e2\u05dc \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d7\u05d1\u05e8\u05d4 \u05de\u05e2\u05d1\u05d9\u05e8\u05d4 \u05e9\u05d4\u05d9\u05d9\u05ea\u05d4 \u05d0\u05d9\u05d2\u05d5\u05d3 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df, \u05de\u05db\u05e8 \u05d1\u05de\u05d4\u05dc\u05da \u05d4\u05ea\u05e7\u05d5\u05e4\u05d4 \u05d4\u05e0\u05d3\u05e8\u05e9\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea, \u05d0\u05d6\u05d9 \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea \u05ea\u05d4\u05d9\u05d4 \u05d7\u05d9\u05d9\u05d1\u05ea \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05dc\u05d0 \u05e0\u05db\u05d5\u05df \u05dc\u05de\u05d5\u05e2\u05d3 \u05d4\u05de\u05d9\u05d6\u05d5\u05d2 (\u05d1\u05e0\u05d9\u05db\u05d5\u05d9 \u05de\u05e1 \u05d4\u05e8\u05db\u05d9\u05e9\u05d4 \u05d4\u05de\u05d5\u05e4\u05d7\u05ea \u05e9\u05e9\u05d5\u05dc\u05dd) \u05d1\u05ea\u05d5\u05e1\u05e4\u05ea \u05e8\u05d9\u05d1\u05d9\u05ea \u05d5\u05d4\u05e4\u05e8\u05e9\u05d9 \u05d4\u05e6\u05de\u05d3\u05d4, \u05d1\u05d9\u05d7\u05e1 \u05dc\u05d6\u05db\u05d5\u05d9\u05d5\u05ea \u05d4\u05e0\u05de\u05db\u05e8\u05d5\u05ea.<\/p><p>\u05e1\u05d9\u05d9\u05d2 &#8211; \u05db\u05d0\u05e9\u05e8 \u05d4\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea \u05d0\u05d9\u05d2\u05d5\u05d3 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05d1\u05de\u05d5\u05e2\u05d3 \u05d4\u05de\u05db\u05d9\u05e8\u05d4. \u05d6\u05d0\u05ea, \u05de\u05d0\u05d7\u05e8 \u05d5\u05de\u05de\u05d9\u05dc\u05d0 \u05d9\u05d7\u05d5\u05dc \u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05dc\u05d0 \u05d1\u05de\u05d5\u05e2\u05d3 \u05d6\u05d4.<\/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>\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05d5\u05e4\u05d7\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 103\u05d1(\u05d1) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05d4\u05e2\u05d1\u05e8\u05d4 \u05e9\u05dc \u05d6\u05db\u05d5\u05ea \u05d1\u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05de\u05d7\u05d1\u05e8\u05d4 \u05de\u05e2\u05d1\u05d9\u05e8\u05d4 \u05dc\u05d7\u05d1\u05e8\u05d4 \u05e7\u05d5\u05dc\u05d8\u05ea \u05db\u05e4\u05d5\u05e4\u05d4 \u05dc\u05d7\u05d9\u05d5\u05d1 \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05d5\u05e4\u05d7\u05ea \u05d1\u05e9\u05d9\u05e2\u05d5\u05e8 \u05e9\u05dc 0.5%. \u05d7\u05d9\u05d5\u05d1 \u05d1\u05de\u05e1 \u05e8\u05db\u05d9\u05e9\u05d4 \u05de\u05dc\u05d0 \u05e8\u05d8\u05e8\u05d5\u05d0\u05e7\u05d8\u05d9\u05d1\u05d9\u05ea \u05d1\u05d4\u05ea\u05d0\u05dd \u05dc\u05d4\u05d5\u05e8\u05d0\u05d5\u05ea \u05e1\u05e2\u05d9\u05e3 103\u05d1(\u05d11) \u05dc\u05e4\u05e7\u05d5\u05d3\u05d4, \u05db\u05d0\u05e9\u05e8 \u05d1\u05e2\u05dc \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d7\u05d1\u05e8\u05d4 \u05de\u05e2\u05d1\u05d9\u05e8\u05d4 \u05e9\u05d4\u05d9\u05d9\u05ea\u05d4 \u05d0\u05d9\u05d2\u05d5\u05d3 \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df, \u05de\u05db\u05e8 \u05d1\u05de\u05d4\u05dc\u05da \u05d4\u05ea\u05e7\u05d5\u05e4\u05d4 \u05d4\u05e0\u05d3\u05e8\u05e9\u05ea \u05de\u05e0\u05d9\u05d5\u05ea \u05d1\u05d7\u05d1\u05e8\u05d4 \u05d4\u05e7\u05d5\u05dc\u05d8\u05ea, 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