{"id":8182,"date":"2025-04-01T09:53:39","date_gmt":"2025-04-01T06:53:39","guid":{"rendered":"https:\/\/ish-shalom.co.il\/%d8%ba%d8%b1%d8%a7%d9%85%d8%a9-%d8%a5%d8%af%d8%a7%d8%b1%d9%8a%d8%a9-%d8%b9%d9%84%d9%89-%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%b6%d8%a7%d9%81%d8%a9\/"},"modified":"2026-06-29T15:13:03","modified_gmt":"2026-06-29T12:13:03","slug":"vat-administrative-fine-ar","status":"publish","type":"post","link":"https:\/\/ish-shalom.co.il\/ar\/vat-administrative-fine-ar\/","title":{"rendered":"\u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629: \u0644\u064a\u0633\u062a \u0646\u0635\u064a\u062d\u0629\u060c \u0648\u0644\u064a\u0633\u062a \u062a\u062d\u0630\u064a\u0631\u0627\u064b \u2014 \u0628\u0644 \u062f\u0641\u0639\u0629 \u0645\u0627\u0644\u064a\u0629 \u0644\u0647\u0627 &#8220;\u0623\u0646\u064a\u0627\u0628&#8221;"},"content":{"rendered":"<p data-path-to-node=\"3\">\u0641\u064a \u064a\u0648\u0645 \u0645\u0627\u060c \u064a\u0635\u0644 \u0627\u0644\u0623\u0645\u0631 \u0628\u0628\u0633\u0627\u0637\u0629. \u0631\u0633\u0627\u0644\u0629 \u0631\u0633\u0645\u064a\u0629 \u0645\u0646 \u0633\u0644\u0637\u0629 <a href=\"https:\/\/ish-shalom.co.il\/ar\/vat-objection-ar\/\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/a>\u060c \u0628\u0644\u063a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u0627\u0631\u062f\u0629 \u0648\u0628\u0631\u0642\u0645 \u0646\u0647\u0627\u0626\u064a \u0641\u064a \u0623\u0633\u0641\u0644 \u0627\u0644\u0633\u0637\u0631. \u0644\u0627 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u062f\u0641\u0639 \u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0644\u0627 \u0628\u062a\u062d\u0630\u064a\u0631 \u0623\u0648 \u0637\u0644\u0628 \u062a\u0648\u0636\u064a\u062d. \u0628\u0644 \u064a\u062a\u0639\u0644\u0642 \u0627\u0644\u0623\u0645\u0631 \u0628\u063a\u0631\u0627\u0645\u0629 \u2014 \u063a\u0631\u0627\u0645\u0629 \u0644\u0627 \u062a\u062a\u0637\u0644\u0628 \u0625\u062b\u0628\u0627\u062a \u0646\u064a\u0629 \u062c\u0646\u0627\u0626\u064a\u0629\u060c \u0648\u0644\u0627 \u062a\u0633\u062a\u062f\u0639\u064a \u0625\u062c\u0631\u0627\u0621\u064b \u0642\u0636\u0627\u0626\u064a\u0627\u064b \u0645\u0633\u0628\u0642\u0627\u064b\u060c \u0648\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0643\u062b\u064a\u0631\u0629 \u2014 \u062a\u064f\u062e\u0635\u0645 \u0628\u0628\u0633\u0627\u0637\u0629 \u0645\u0646 \u062d\u0633\u0627\u0628\u0643 \u0627\u0644\u0628\u0646\u0643\u064a \u0625\u0630\u0627 \u0644\u0645 \u062a\u062a\u062e\u0630 \u0623\u064a \u0625\u062c\u0631\u0627\u0621.<\/p>\n<p data-path-to-node=\"4\">\u062a\u0639\u062f \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0625\u062d\u062f\u0649 \u0623\u0643\u062b\u0631 \u0623\u062f\u0648\u0627\u062a <a href=\"https:\/\/ish-shalom.co.il\/ar\/tax-bookkeeping-audit-guide-ar\/\">\u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/a> \u0641\u0639\u0627\u0644\u064a\u0629 \u0648\u0635\u0631\u0627\u0645\u0629 \u0644\u0625\u0646\u0641\u0627\u0630 \u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u062e\u0627\u0635\u0629 \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629. \u0648\u0647\u064a \u0644\u0627 \u062a\u0642\u0639 \u0641\u0642\u0637 \u0639\u0644\u0649 &#8220;\u0645\u062a\u0647\u0631\u0628\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0633\u0644\u0633\u0644\u064a\u0646&#8221;\u060c \u0628\u0644 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0623\u0639\u0645\u0627\u0644 \u0637\u0628\u064a\u0639\u064a\u0629 \u0627\u0631\u062a\u0643\u0628\u062a \u062e\u0637\u0623\u064b \u0641\u0646\u064a\u0627\u064b\u060c \u0623\u0648 \u062a\u0623\u062e\u0631\u062a \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u0644\u064a\u0648\u0645 \u0648\u0627\u062d\u062f\u060c \u0623\u0648 \u0628\u0628\u0633\u0627\u0637\u0629 \u0644\u0645 \u062a\u0646\u062a\u0628\u0647 \u0644\u062a\u062d\u062f\u064a\u062b \u062a\u0646\u0638\u064a\u0645\u064a.<\/p>\n<h2 data-path-to-node=\"5\">\u0645\u0627 \u0647\u064a \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u2014 \u0648\u0644\u0645\u0627\u0630\u0627 \u0645\u0646 \u0627\u0644\u0633\u0647\u0644 \u062c\u062f\u0627\u064b &#8220;\u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a\u0647\u0627&#8221;\u061f<\/h2>\n<p data-path-to-node=\"6\">\u062a\u064f\u0641\u0631\u0636 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0641\u0631\u062f \u0623\u0648 \u0634\u0631\u0643\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0639\u0627\u0645 1985 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u060c \u0648\u0630\u0644\u0643 \u0628\u0633\u0628\u0628 \u0627\u0646\u062a\u0647\u0627\u0643 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u2014 \u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u060c \u0648\u0645\u0633\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631\u060c \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a. \u0647\u0630\u0627 \u0625\u062c\u0631\u0627\u0621 \u0633\u0631\u064a\u0639 \u0648\u0623\u062d\u0627\u062f\u064a \u0627\u0644\u062c\u0627\u0646\u0628: \u062a\u0642\u0631\u0631 \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062d\u062f\u0648\u062b \u0645\u062e\u0627\u0644\u0641\u0629 \u0648\u062a\u0635\u062f\u0631 \u063a\u0631\u0627\u0645\u0629 \u0634\u0627\u0645\u0644\u0629 \u2014 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0644\u0625\u062b\u0628\u0627\u062a &#8220;\u0646\u064a\u0629 \u062c\u0646\u0627\u0626\u064a\u0629&#8221; \u0623\u0648 &#8220;\u0636\u0631\u0631 \u0645\u0627\u0644\u064a \u0641\u0639\u0644\u064a&#8221; \u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u0629.<\/p>\n<p data-path-to-node=\"7\"><b data-path-to-node=\"7\" data-index-in-node=\"0\">\u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0644\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u062a\u0634\u0645\u0644:<\/b><\/p>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\">\u0639\u062f\u0645 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0645\u062d\u062f\u062f.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\">\u0639\u062f\u0645 \u062a\u062d\u0648\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0645\u0633\u062a\u0642\u0637\u0639\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\">\u0639\u062f\u0645 \u062a\u0633\u062c\u064a\u0644 \u0625\u064a\u0635\u0627\u0644 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0641\u064a \u0648\u0642\u062a \u0627\u0633\u062a\u0644\u0627\u0645\u0647.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,3,0\">\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0628\u0645\u0627 \u064a\u062e\u0627\u0644\u0641 \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0645\u0633\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 (\u0623\u0648\u0627\u0645\u0631 <a href=\"https:\/\/ish-shalom.co.il\/ar\/income-tax-assessment-objection-ar\/\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/a>).<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"9\">\u062d\u0642\u0648\u0642\u0643: \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u064a\u0633\u062a \u062d\u0643\u0645\u0627\u064b \u0646\u0647\u0627\u0626\u064a\u0627\u064b<\/h2>\n<p data-path-to-node=\"10\">\u0627\u0644\u062e\u0637\u0623 \u0627\u0644\u0643\u0644\u0627\u0633\u064a\u0643\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u0639 \u0641\u064a\u0647 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0647\u0648 \u0627\u0641\u062a\u0631\u0627\u0636 \u0623\u0646 \u062f\u0641\u0639 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u064a\u0634\u0643\u0644 &#8220;\u0627\u0639\u062a\u0631\u0627\u0641\u0627\u064b \u0628\u0627\u0644\u0630\u0646\u0628&#8221; \u064a\u063a\u0644\u0642 \u0627\u0644\u0642\u0636\u064a\u0629. \u064a\u0645\u0646\u062d\u0643 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062d\u0642 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 &#8220;\u0627\u0639\u062a\u0631\u0627\u0636 \u0639\u0644\u0649 \u063a\u0631\u0627\u0645\u0629 \u0625\u062f\u0627\u0631\u064a\u0629&#8221;.<\/p>\n<p data-path-to-node=\"11\">\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u0641\u0647\u0645: \u0639\u0628\u0627\u0631\u0627\u062a \u0645\u062b\u0644 &#8220;\u0644\u0645 \u0623\u0643\u0646 \u0623\u0639\u0644\u0645&#8221;\u060c \u0623\u0648 &#8220;\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0633\u0627\u0641\u0631&#8221;\u060c \u0623\u0648 &#8220;\u0644\u0642\u062f \u0623\u062e\u0637\u0623\u062a&#8221; \u0644\u0627 \u062a\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u0627\u064b \u0644\u0644\u0625\u0644\u063a\u0627\u0621. \u0644\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0636\u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u062a\u0642\u062f\u064a\u0645 \u062d\u062c\u062c \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0648\u0627\u0642\u0639\u064a\u0629 \u062c\u0648\u0647\u0631\u064a\u0629\u060c \u0645\u062b\u0644:<\/p>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b data-path-to-node=\"12,0,0\" data-index-in-node=\"0\">\u063a\u064a\u0627\u0628 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0629:<\/b> \u0627\u062f\u0639\u0627\u0621 \u0648\u0627\u0642\u0639\u064a \u0628\u0623\u0646\u0647 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