Duty of Online Reporting of Real Estate Transactions

Summary

As at the date of its publication (October 2017), the document explains that from 1.12.17 every declaration under section 73 of the Real Estate Taxation Law and the accompanying documents are submitted online: lawyers through the Shevach.Net representatives' system, and unrepresented persons after identifying themselves for the online services on the Israel Tax Authority website. Two exceptions were set: a lawyer who had reached the age of 66 on 15.10.2017 may submit on designated forms, and an unrepresented taxpayer who cannot attend the Authority's offices due to physical limitations or a stay outside Israel may request the Director's approval for non-online reporting. The document notes that the duty to declare is within 30 days from the date of sale, and includes questions and answers on the manner of submission, attaching documents, a declaration by a foreign resident and payment of the self-assessment.

The summary was written by the office and reflects the instruction as of its publication date. The binding text is the official Hebrew publication, and the instruction may have been updated or affected by later legislation and case law. The English title and summary are an unofficial translation.

Publication details

Type: Procedures and Guidelines
Publication date: 30.10.2017
Topics: Reporting and procedures
Sections of the Law mentioned: 73

Official document

Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)

Suggested citation

Israel Tax Authority, Procedures and Guidelines, "Duty of Online Reporting of Real Estate Transactions" (30.10.2017) [Hebrew]

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