{"id":8675,"date":"2025-04-15T08:04:05","date_gmt":"2025-04-15T05:04:05","guid":{"rendered":"https:\/\/ish-shalom.co.il\/?p=8675"},"modified":"2026-06-29T17:08:07","modified_gmt":"2026-06-29T14:08:07","slug":"vat-investigation-legal-guide-ar","status":"publish","type":"post","link":"https:\/\/ish-shalom.co.il\/ar\/vat-investigation-legal-guide-ar\/","title":{"rendered":"\u0627\u0644\u0639\u0645\u0644 \u0628\u0645\u0641\u0631\u062f\u0643 \u0645\u0643\u0644\u0641 \u062f\u0627\u0626\u0645\u064b\u0627: \u0644\u0645\u0627\u0630\u0627 \u0644\u0627 \u064a\u064f\u0639\u062f \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u062a\u0631\u0641\u064b\u0627 \u0628\u0644 \u0636\u0631\u0648\u0631\u0629 \u0642\u0635\u0648\u0649"},"content":{"rendered":"<p data-path-to-node=\"4\">\u0625\u0646 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\u0641\u0648\u0631\u064a \u0645\u0646\u0630 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u0648\u0644<\/h2>\n<ul data-path-to-node=\"11\">\n<li>\n<p data-path-to-node=\"11,0,0\"><b data-path-to-node=\"11,0,0\" data-index-in-node=\"0\">\u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u064a\u0629:<\/b> \u0625\u0646 \u0645\u0627 \u062a\u0642\u0648\u0644\u0648\u0646\u0647 (\u0623\u0648 \u062a\u063a\u0641\u0644\u0648\u0646\u0647) \u062e\u0644\u0627\u0644 \u0627\u0644\u062f\u0642\u0627\u0626\u0642 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u064a\u0635\u0628\u062d \u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0644\u0645\u0644\u0641 \u0627\u0644\u0642\u0636\u064a\u0629. \u0633\u064a\u0639\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0627\u0644\u062e\u0628\u064a\u0631 \u0643\u064a\u0641 \u064a\u0635\u064a\u063a \u0631\u0648\u0627\u064a\u062a\u0643\u0645 \u0644\u0644\u0648\u0642\u0627\u0626\u0639 \u0628\u0644\u063a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u062d\u0645\u064a\u0643\u0645 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062e\u0644\u0642 \u0623\u0633\u0627\u0633 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0636\u062f\u0643\u0645.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,1,0\"><b data-path-to-node=\"11,1,0\" data-index-in-node=\"0\">\u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u062d\u0642\u0648\u0642 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 (\u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062d\u0627\u0645\u064d):<\/b> \u0647\u0644 \u0623\u0646\u062a\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0633\u0624\u0627\u0644\u061f \u0647\u0644 \u064a\u062d\u0642 \u0644\u0644\u0645\u062d\u0642\u0642\u064a\u0646 \u0636\u0628\u0637 \u0647\u0627\u062a\u0641\u0643\u0645 \u0627\u0644\u0645\u062d\u0645\u0648\u0644 \u0623\u0648 \u0643\u0645\u0628\u064a\u0648\u062a\u0631\u0643\u0645 \u0627\u0644\u0645\u062d\u0645\u0648\u0644 \u062f\u0648\u0646 \u0623\u0645\u0631 \u0642\u0636\u0627\u0626\u064a \u0645\u062d\u062f\u062f\u061f \u0647\u0644 \u064a\u062d\u0642 \u0644\u0643\u0645 \u0631\u0641\u0636 \u0627\u0644\u062a\u0641\u062a\u064a\u0634\u061f \u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0647\u0648 \u0627\u0644\u062d\u0627\u062c\u0632 \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0630\u064a \u064a\u0645\u0646\u0639 \u0627\u0646\u062a\u0647\u0627\u0643 \u062d\u0642\u0648\u0642\u0643\u0645 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,2,0\"><b data-path-to-node=\"11,2,0\" data-index-in-node=\"0\">\u062a\u062e\u0641\u064a\u0641 \u062d\u062f\u0629 \u0627\u0644\u062a\u0635\u0639\u064a\u062f \u0648\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0645\u0633\u0627\u0631 \u0627\u0644\u0642\u0636\u064a\u0629:<\/b> \u064a\u0639\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0627\u0644\u062e\u0628\u064a\u0631 \u0643\u064a\u0641 \u064a\u062d\u0644\u0644 \u0645\u0648\u0627\u062f \u0627\u0644\u0634\u0628\u0647\u0627\u062a\u060c \u0648\u064a\u062d\u062f\u062f \u0627\u0644\u0639\u064a\u0648\u0628 \u0627\u0644\u0625\u062c\u0631\u0627\u0626\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0642\u064a\u0642\u060c \u0648\u064a\u062a\u0648\u062c\u0647 \u0625\u0644\u0649 \u0643\u0628\u0627\u0631 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0641\u064a \u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a\u064a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0645\u0646\u0639 \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u0644\u0627\u062a \u0623\u0648 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0642\u0633\u0631\u064a\u0629 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0627\u0644\u0642\u0627\u0633\u064a\u0629.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"12\">\u0643\u064a\u0641 \u064a\u063a\u064a\u0631 \u062d\u0636\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0642\u0648\u0649 \u0639\u0644\u0649 \u0623\u0631\u0636 \u0627\u0644\u0648\u0627\u0642\u0639\u061f<\/h2>\n<p data-path-to-node=\"13\">\u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0641\u0625\u0646 \u0645\u062c\u0631\u062f \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0633\u062a\u062c\u0648\u0628 \u0644\u062d\u0642\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u062d\u0627\u0645\u064d \u064a\u063a\u064a\u0631 \u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u062d\u0642\u0642\u064a\u0646 \u0628\u0627\u0644\u0643\u0627\u0645\u0644. \u064a\u0631\u0633\u0644 \u0627\u0644\u062d\u0636\u0648\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0631\u0633\u0627\u0644\u0629 \u0648\u0627\u0636\u062d\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a: \u0623\u0646\u062a\u0645 \u0644\u0633\u062a\u0645 \u0648\u062d\u062f\u0643\u0645 \u0648\u0644\u0633\u062a\u0645 \u0628\u0644\u0627 \u062f\u0641\u0627\u0639. \u064a\u0635\u0628\u062d \u0627\u0644\u0645\u062d\u0642\u0642\u0648\u0646 \u0623\u0643\u062b\u0631 \u062d\u0630\u0631\u064b\u0627\u060c \u0648\u064a\u0645\u062a\u0646\u0639\u0648\u0646 \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0636\u063a\u0648\u0637 \u0646\u0641\u0633\u064a\u0629 \u063a\u064a\u0631 \u0645\u0644\u0627\u0626\u0645\u0629\u060c \u0648\u064a\u062f\u0631\u0643\u0648\u0646 \u0623\u0646 \u0643\u0644 \u0625\u062c\u0631\u0627\u0621 \u064a\u062a\u062e\u0630\u0648\u0646\u0647 \u0633\u064a\u0643\u0648\u0646 \u062a\u062d\u062a \u0627\u0644\u0645\u062c\u0647\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p>\n<p data-path-to-node=\"14\"><strong>\u0648\u062a\u0638\u0647\u0631 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0629 \u0644\u0644\u0645\u0644\u0641 \u0641\u0648\u0631\u064b\u0627 \u0639\u0644\u0649 \u0623\u0631\u0636 \u0627\u0644\u0648\u0627\u0642\u0639:<\/strong><\/p>\n<ul data-path-to-node=\"15\">\n<li>\n<p data-path-to-node=\"15,0,0\"><b data-path-to-node=\"15,0,0\" data-index-in-node=\"0\">\u062a\u0642\u0644\u064a\u0635 \u062d\u062c\u0645 \u0627\u0644\u062a\u0647\u0645 \u0648\u0627\u0644\u0634\u0628\u0647\u0627\u062a:<\/b> \u0625\u0646 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u0628\u062f\u0623\u062a \u0628\u0634\u0628\u0647\u0627\u062a \u0627\u062d\u062a\u064a\u0627\u0644 \u0636\u062e\u0645\u0629 \u062a\u0642\u062f\u0631 \u0628\u0627\u0644\u0645\u0644\u0627\u064a\u064a\u0646 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u062a\u0645 \u062a\u0648\u062c\u064a\u0647\u0647\u0627\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629\u060c \u0625\u0644\u0649 \u0645\u0633\u0627\u0631 \u0645\u062f\u0646\u064a \u0623\u0648 \u062a\u064f\u063a\u0644\u0642 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 <b data-path-to-node=\"15,0,0\" data-index-in-node=\"169\">\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062a\u0633\u0648\u064a\u0629 \u0641\u062f\u064a\u0629 (\u0643\u0648\u0641\u064a\u0631 &#8211; \u0643\u0641\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629)<\/b>\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u0639 \u062a\u0645\u0627\u0645\u064b\u0627 \u062a\u0642\u062f\u064a\u0645 \u0644\u0627\u0626\u062d\u0629 \u0627\u062a\u0647\u0627\u0645 \u062c\u0646\u0627\u0626\u064a\u0629.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"15,1,0\"><b data-path-to-node=\"15,1,0\" data-index-in-node=\"0\">\u0645\u0646\u0639 \u0627\u0644\u0636\u0631\u0631 \u0628\u0633\u0645\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0639\u0644\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629:<\/b> \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0645\u062b\u0644 \u0627\u0644\u0636\u0631\u0631 \u0627\u0644\u0630\u064a \u064a\u0644\u062d\u0642 \u0628\u0633\u0645\u0639\u0629 \u0645\u0635\u0644\u062d\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u062d\u0643\u0645\u064b\u0627 \u0628\u0627\u0644\u0625\u0639\u062f\u0627\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a. \u064a\u0639\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0645\u064a \u0627\u0644\u0645\u0624\u0647\u0644 \u0643\u064a\u0641 \u064a\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0633\u0627\u062d\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0644\u0645\u0646\u0639 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0627\u0644\u0647\u062f\u0627\u0645\u0629 \u0641\u064a \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0623\u062b\u0646\u0627\u0621 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u062d\u0642\u064a\u0642.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"15,2,0\"><b data-path-to-node=\"15,2,0\" data-index-in-node=\"0\">\u0625\u0628\u0637\u0627\u0644 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0628\u0637\u0631\u0642 \u063a\u064a\u0631 \u0642\u0627\u0646\u0648\u0646\u064a\u0629:<\/b> \u064a\u0631\u062a\u0643\u0628 \u0627\u0644\u0645\u062d\u0642\u0642\u0648\u0646 \u0623\u062e\u0637\u0627\u0621\u064b. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0631\u064a\u0639 \u0644\u0639\u064a\u0628 \u0625\u062c\u0631\u0627\u0626\u064a \u0625\u0644\u0649 \u0625\u0628\u0637\u0627\u0644 \u0623\u062f\u0644\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0625\u0633\u0642\u0627\u0637 \u0642\u0636\u064a\u0629 \u0627\u0644\u0627\u062f\u0639\u0627\u0621 \u0628\u0627\u0644\u0643\u0627\u0645\u0644.<\/p>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"16\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629: \u0645\u0627 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0635\u0627\u062d\u0628 \u0639\u0645\u0644 \u0645\u0639\u0631\u0641\u062a\u0647<\/h2>\n<ul data-path-to-node=\"17\">\n<li>\n<p data-path-to-node=\"17,0,0\"><b data-path-to-node=\"17,0,0\" data-index-in-node=\"0\">\u0647\u0644 \u064a\u062d\u0642 \u0644\u064a \u0631\u0641\u0636 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0642\u0642\u064a\u0646 \u062d\u062a\u0649 \u0648\u0635\u0648\u0644 \u0645\u062d\u0627\u0645\u064a\u0651 \u0627\u0644\u062e\u0627\u0635\u061f<\/b><\/p>\n<p data-path-to-node=\"17,0,1\">\u0628\u0643\u0644 \u062a\u0623\u0643\u064a\u062f\u060c \u0646\u0639\u0645. \u0625\u0646 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062d\u0627\u0645\u064d \u0642\u0628\u0644 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u062a\u062d\u062a \u0637\u0627\u0626\u0644\u0629 \u0627\u0644\u062a\u062d\u0630\u064a\u0631 \u0647\u0648 \u062d\u0642 \u062f\u0633\u062a\u0648\u0631\u064a \u0623\u0633\u0627\u0633\u064a. \u064a\u064f\u0633\u0645\u062d \u0628\u0644 \u0648\u064a\u064f\u0648\u0635\u0649 \u0628\u0637\u0644\u0628 \u062a\u0639\u0644\u064a\u0642 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062d\u062a\u0649 \u0648\u0635\u0648\u0644 \u0645\u0645\u062b\u0644\u0643\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,1,0\"><b data-path-to-node=\"17,1,0\" data-index-in-node=\"0\">\u0644\u0645 \u0623\u062a\u0635\u0644 \u0628\u0645\u062d\u0627\u0645\u064d \u0625\u0644\u0627 \u0628\u0639\u062f \u0623\u0646 \u0628\u062f\u0623 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0628\u0627\u0644\u0641\u0639\u0644\u061b \u0647\u0644 \u0641\u0627\u062a \u0627\u0644\u0623\u0648\u0627\u0646?<\/b><\/p>\n<p data-path-to-node=\"17,1,1\">\u0623\u0646 \u062a\u0623\u062a\u064a \u0645\u062a\u0623\u062e\u0631\u064b\u0627 \u0623\u0641\u0636\u0644 \u0645\u0646 \u0623\u0644\u0627 \u062a\u0623\u062a\u064a \u0623\u0628\u062f\u064b\u0627. \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 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