Income tax guide (bookkeeping accounts), The 1971-1973 (1) (13)

Income tax guide (bookkeeping accounts), 1973 ^{(1) (13)}

Combined with

Value-added tax regulations (bookkeeping), 1976

By my authority under section 130 To the Income Tax Ordinance, I'm a teacher of the:

By the power of my authority under sections 1, 47, 48, 49, 51, 66, 140 ו 145 Value-added tax law, The 5760s 1975(2) (hereinafter – the law), And with the approval of the Knesset Finance Committee, I am installing these regulations:

1. Deals with the exception of a dealer whose registration is in accordance with Regulation 15A of the Value Added Tax Regulations (Registration), The 5760s 1976, Must manage for value-added tax those ledgers and documentation accompanying them that are required to manage the income tax matter and will be required to have income tax provisions (bookkeeping) (No. 2), 5777 1973 (hereinafter – the instructions) and any other provisions in accordance with section 130 To the Income Tax Ordinance, As their afflicted from time to time, With the requisite changes and changes set forth in these Regulations.

General changes

2.

(a) Anywhere in the instructions –

(1) instead of "breath" i.e. "engaged";

(2) in place of "Commissioner" or "Mole Clerk" i.e. "The Director";

(3) Instead of "invoice" i.e. "transaction invoice".

(B) Relief provided by the Income Tax Commissioner in accordance with the section 3 The instructions will see it as if it were given by the manager.

Chapter A: General

Settings

1. In these instructions –

"Area" – as defined in Section 3A of the Ordinance;(16)

"Accounting System" – Account books and documentation which an application must manage according to these instructions, And if such books and documentation are managed through computer software, provided they are a computerized accounting system;(12)

"Computerized accounting system" – Accounting system, Or part of it., Managed by a computer in accordance with the rules set forth in Appendix E of the section 36, Including software, computerized reference and storage tables and a small temporary file; and for an accounting system managed by software that requires registration in the software registry for managing a computerized accounting system as stated in Appendix E of the section 36 – provided recorded by the manager; Canceled software registration manager, As stated in Section (C)(4) of Appendix E of the aforementioned (hereinafter – unregistering), It will be seen as a computerized accounting system for customers who purchased the software before unregistering, For a period not to exceed six months after unsubseration. (12)

"Ledger" – Books which an application must manage according to these instructions;

"A Book" – Notepad where actions are recorded, including a ticketing or permanent file;(16)

"File" – Computerized account system recordset;

"Fixed File" – A file in which all of the following exist:

(1) Cannot delete record in it;

(2) The records in it were automatically numbered in subsequent numbering, When the sequence of consecutive numbers is saved from processing for processing during the tax year;

(3) is not a temporary file;

"Temporary file" – File used as draft only;

"A Fraught Book" –

(a) A book it entails, and its pages were numbered in consecutive numbers before it began to be used; Or

(b) Pages bound to a notepad when posting, That they were all numbered in consecutive numbers before starting to use it, Provided that when a page is torn off, a copy of it will remain bound and carries the same number as the page number that was ripped off; Or

(c) Fixed file;(16)

"Documentation" – Internal and foreign documentation;

"Facial Documentation" – registration for action taken by or on behalf of the applicant;

"Exterior documentation" – Registration for action, obtained by or on behalf of the applicant from an outside party, However, if sent or received using a computer – a registry that is a computerized document only; (16)

"registrar" Computerized accounting system – transfers records to a fixed file or files;(16)

"Computerized document" – a document that contains each of the following:

(1) It was created., Sent, Received, seen and preserved through computerized means;

(2) It is signed with an approved electronic signature or a secure electronic signature, of the documentation editor;(18)

(3) Has been deleted. (18) [Until deletion, it states: "It was prominently stated in the words "computerized document", ;(16)]

"Secure Electronic Signature" – as defined in the Electronic Signature Law, 5761-2001;(16)

"Certified Electronic Signature" – as defined in the Electronic Signature Law, 5761-2001;(16)

"Receipt" – Any amount in cash, On the bill, or check the date stated later than the date of receipt or by credit card(9), Received by the applicant, Directly or indirectly, in the course of his business;

"Credit Card" – Credit card or bank card, As defined in the Debit Cards Law, 1986; (9)

"Action" – Any action affecting the property, About the capital, About the liabilities or the business outcome of the application's business, Including sales or servicing receipts, shipping goods and transporting goods;

"A business" – including a dispatcher;

"Employed" – including the owners and their families working in the business as well as partners working in the business;

For this matter –

(a) An apprentice or person who works no more than four hours a day will be considered half employed;

(b) Those who worked in the business part of the tax year will be considered part of their employment as a full-year term ratio;

"Recycling" – One of the following:

(a) Sales amount and value amount for services – including indirect taxes, In the previous tax year or in the last tax year for which a final mole is held (hereinafter – "This year That determines"), And all by the highest amount, Multiplied by 12 and divided into the number of months of business activity in the previous tax year or year that determines, As the case may be..

For this matter – "A month" – Including part of a month.

(b) Regarding an application whose notebooks were unacceptable in the determining year – one of these, According to the highest amount in between:

(1) The amount equal to the cycle determined for the mole in the determining year, Adjusted for index rise, from the index published in the first month of the determining year to the index published in the first month of the previous tax year;

(2) the amount stated in Subsection (A);

(c) About an application that didn't have a period, In the previous tax year(2) – one of the following:

(1) Turnover in the previous year's tax year, Adjusted for the index increase from the index published in the last month of the previous year's tax year to the index published in the last month of the previous tax year.

(2) There was no recycling breathing in the tax year before the previous year – the estimate of turnover or expenses in the business in the tax year, According to the highest among them.

In this context,, "Final Mole" – Income tax mole or value-added tax mole, Held for a period equivalent to a tax year, That there is no longer a right to attain or appeal.

"Cash" – Including a check received by the applicant and the date stated therein is not later than the date of receipt.

"Cash register film" – Checkout checkout film or travel ticketing machine(6);

"Cash register" – Cash register according to detail 84.70.5000 For the customs tariff and exemptions order and purchase tax on goods, 1990-1990, That meets all the conditions set forth in Appendix A in the section 36; [Sifa deleted from day 30.6.2000: "As well as a cash register approved by the Commissioner or customs director and VAT which was purchased by the applicant prior to the beginning of the validity of the section 1 For income tax provisions (bookkeeping) (No. 2) (Amendment No. 2), 1991-1991.] (6) (9)

"Exterior documentation file" – A file in which the foreign documentation will be kept according to a method that enables the detection of the documentation, And if it is a computerized document – a computerized volume that enables the detection of the documentation according to such method;(16)

"Systematic Registration" – Consistently record actions, Book involves, or in a carriage that is an integral part of a set of accounts according to the dual accounting system.

"A pattern" – Printing in a printing press including printing a computer;

"Sales tax law" – Value-added tax law, 1975;

"Tax invoice" – as defined in vat law;

Accounting duty

2. (a) An application must manage an accounting system according to the add-in in these instructions applicable to it, and in accordance with these provisions; This provision will not apply to an application he did not have, In the tax year, Revenue by Section 2(1) to the command; For this matter, "Income by section 2(1) To the Ordinance" – except for income that all of the following exist:

(1) Withholding tax at a rate not below 40%, Or, with the approval of the mole clerk – at a rate not less than 30%;

(2) He didn't sue with a deduction., By Section 17 Command, expenses issued in the fortification;

(3) The income is from providing services and the duty to pay value-added tax applies to the recipient of the services under Regulation 6A of the Value Added Tax Regulations, 1976.

(b) An applicant who, because of different parts of his business, has different additions to these provisions and must manage an accounting system according to the add-on that relates to the part that is the main thing dealt with in reasonable coordination in the circumstances of that business given the other additions that apply to it.

Accounting by a tiny dealer(8)

2A.. Notwithstanding the provisions of the section 2, Tiny Deals Section 31(3) To the Value Added Tax Act, 1976, Applies to it, You will need to manage an accounting system that includes at least:

(1) receipt vouchers or daily redemption book;

(2) Exterior documentation file.

Intrinsic exemptions and deviations

3. (a) An application that is due to its character, The scope or circumstances of his business seeks easements in managing the accounting system according to these instructions and will contact the mole clerk with a reasoned request in which he will detail the requested mitigations.

(b) (1) Contact an applicant to the mole clerk as stated in registered mail three or more months before the start of a doe tax year and did not make his decision until the beginning of that tax year, His application will be seen as approved by the mole clerk for that tax year only;

(2) Contact an applicant by registered mail after the date stated in paragraph (1) and do not accept the decision of the mole clerk within four months of submitting the application, His request will be seen as approved from the end of the four new ones as stated until the end of the tax year.

(c) An application that managed an accounting system as required in the 2 And depending on the ease approved by the mole clerk, or an applicant who contacted the mole clerk as stipulated in Subsection (B) and views his request as approved as stipulated in paragraphs (1) or (2) and managed an accounting system as required in the section 2 and in accordance with the ease of his request, It will look as if he managed an accounting system according to these instructions.

(d) A sterory from these instructions has been discovered, which is not intrinsic to determining the income of the applicant, The tax in which the practitioner owes*, This adervia will not be seen only as not following the rules for the method of managing the notebooks.

Partner in partnership

4. For the purposes of these provisions, a business in which a number of people are partners will be seen as if it belongs entirely to each of the partners..

Chapter B: Documentation

Receipt voucher

5. (a) Internal documentation that is a receipt voucher will be held for each receipt separately and will include –

(1) consecutive number;

(2) The name of the application and the social security number or company number in the company registrar's office, or the number of cooperative associations in the Office of the Registrar of Cooperative Societies, or registration number as a practitioner for value-added tax, Under the Value Added Tax Act, 1975;

(3) Date;

(4) Payer's name and address, exclude cases of cash retail sales; Was the payer's address known for breathing – it is not mandatory to specify;

(5) amount of receipt;

(6) the value of the receipt or specifying the account to be credited;

(7) Receiver's Signature, Unless the receipt was sent as a computerized document. (18)

(b) Receipt voucher is given for bill or check, It will also include identifying details: bill number or check, Bank name and branch, Pharaoh's time or as such.

(c) Invoice edited according to section 9 and for which she was fully expelled near the delivery of the goods or the end of the service and stated the word "repaid" and the details required in Subsection (B), You will also serve as a receipt voucher; Invoices conducted as stated will be numbered in a separate series of consecutive numbers.

(d) One copy of the receipt voucher will be delivered to the payer.