Real estate taxation · Implementation Instruction
Real Estate Taxation Implementation Instruction No. 2/20: Emergency Regulations (Novel Coronavirus): Postponement of Periods and Deadlines 2/20
Summary
As at the date of its publication, the Instruction clarifies the Emergency Regulations (Novel Coronavirus) published on 27.3.2020, under which the period from 22.3.20 to 31.5.20 will not be counted with respect to deadlines under the Real Estate Taxation Law expiring from 22.3.20 to 31.7.20. The postponement applies, among others, to applications to reduce an advance payment (section 15), notices under sections 49J, 49U, 49LB2 and 75A, assessment deadlines (section 78), amendments of assessments (sections 85 and 85A), objections (section 87) and appeals (section 88). The regulations do not apply to the deadline for filing the declaration under section 73 or to the deadlines for payment of the tax.
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
- Implementation Instruction
- Number
- 2/20
- Publication date
- 1.4.2020
- Topics
- Deadlines and emergencies, Reporting and procedures
- Sections of the Law mentioned
- 73 49י 49כא 75א 3 73בי 78
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 2/20, "Real Estate Taxation Implementation Instruction No. 2/20: Emergency Regulations (Novel Coronavirus): Postponement of Periods and Deadlines 2/20" (1.4.2020) [Hebrew]
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