You don’t have to be an accountant to understand that an annual report is a complex matter. But you also don’t have to be a criminal to suddenly discover that the Tax Authority thinks you owe hundreds of thousands of shekels – even though you’re absolutely sure you’ve paid everything you need to.
The income tax assessment is essentially the state’s way of saying: “Thank you for submitting your report, but we prefer our own version.” What do we do at this moment? Simple: fight. But wisely.
What is a tax assessment – and when did it emerge?
A tax assessment is an independent calculation performed by the Tax Authority after an audit of the taxable income of a taxpayer (individual or corporation). The assessment can occur when the tax officer does not receive the annual report submitted, does not trust the data, discovers irregularities, or receives external information that contradicts the reports.
In other words: when there is a gap – sometimes small, sometimes abysmal – between what you think the Income Tax deserves, and what the Income Tax thinks it deserves.
And where does it go from here? The attainment stage
It is important to understand: An assessment is not final. From the moment it is delivered – you have 30 days to submit objection. This is a legal document in which you challenge, justify, and explain why the assessment should be canceled or changed. This is not a form, but an actual legal proceeding.
Did you ignore it or were you late? The mole becomes Haluta – That is, binding like a verdict. And then the way back becomes very complex, almost impossible.
How do you present a correct and wise (and not just angry) conclusion?
- In-depth mole analysis
At this point, it is important to understand the basis for the assessment. Is this a factual error? A legal misinterpretation? Perhaps a wrong comparison to other businesses? Each component must be examined separately – it is not enough to say “it is excessive.” - Gathering relevant evidence
Invoices, agreements, correspondence, business explanations, bank statements – all of these can be used to prove your claims. An assessment based on assumptions can be overturned with concrete data, if you know how to present it correctly. - Drafting a well-organized legal objection
It is important to understand here: This is not a request for mercy. The request should be structured like a pleading – with a structure, references to the law, case law, and numerical data. A lawyer who specializes in tax law knows not only what to write – but also how to formulate it so that the tax assessor He will want to be convinced. - Proposing an alternative – only when there is a strategic advantage
In some cases, it is worth offering an alternative to the assessment – not just objecting. For example: admitting part of the discrepancy, offering a specific correction, or clarifying that this is a one-time event and not a business method. But do this only if it serves the legal line – not out of panic.
What happens after submitting the achievement?
- The tax officer examines the achievement
- The tax assessor has the authority to summon any person and demand any document, and even conduct an investigation for the purpose of completing the tax return.
- Drawing up an agreement with the tax assessor regarding tax liability, deferral, or compromise.
- If the assessor rejected the request and you did not reach a compromise – you can file an appeal with the district court within 30 days.
But it’s important to know: The negotiation stage is the stage where agreements can still be reached without being dragged into expensive and complex litigation.. This is the window of opportunity in which the Authority is still relatively flexible – and willing to listen.
Frequently Asked Questions (which are almost always asked too late)
- Can anyone submit a claim on their own?
Technically – yes. Practically – it is almost always a mistake. An unprofessional approach creates a bad impression and can close doors. - What are the chances of getting the achievement?
Depends on the strength of the claims, the evidence, and who writes it. Good objections are accepted. Or at least lead to meaningful negotiations and an agreed-upon assessment. - If the achievement is postponed, will my condition worsen?
No. You just moved on to the next stage. But if you didn’t formulate the achievement correctly, you could hurt your chances of success later on. - Is it worth compromising in advance?
Not without strategy. Whoever starts with an apology will remain weak the entire way.
And why is legal representation not a luxury here?
Because the Tax Authority speaks in the language of regulations, sections, rulings, and internal instructions. Only those who understand the system – the people, the approach, the balances – can truly manage this struggle properly.
A good lawyer will know when to attack, when to calm down, when to toughen up – and exactly when to press the point that hurts the tax assessor.
In conclusion – a mole is just the beginning. Achievement is where the battle truly begins.
Those who don’t invest in obtaining it will pay dearly for it later. Not every assessment can be changed, but many of them certainly can. As long as you have well-founded claims, evidence, and most importantly, a legal team that knows how to argue the points correctly.
Because in the end, this fight is not just about taxes. It’s about the state’s attitude towards your business. And about the simple principle that not everything that looks like a decree really has to pass silently.
