{"id":109,"date":"2015-12-23T12:16:35","date_gmt":"2015-12-23T10:16:35","guid":{"rendered":"http:\/\/kenancpa.com\/?page_id=109"},"modified":"2016-02-06T20:57:21","modified_gmt":"2016-02-06T18:57:21","slug":"%d7%a4%d7%aa%d7%99%d7%97%d7%aa-%d7%a2%d7%a1%d7%a7-%d7%97%d7%93%d7%a9","status":"publish","type":"page","link":"https:\/\/kenancpa.com\/?page_id=109","title":{"rendered":"\u05e4\u05ea\u05d9\u05d7\u05ea \u05e2\u05e1\u05e7 \u05d7\u05d3\u05e9"},"content":{"rendered":"<p>[et_pb_section admin_label=&quot;\u05e1\u05e2\u05d9\u05e3&quot; fullwidth=&quot;on&quot; specialty=&quot;off&quot;][et_pb_fullwidth_slider admin_label=&quot;\u05e1\u05dc\u05d9\u05d9\u05d3\u05e8 \u05e8\u05d5\u05d7\u05d1 \u05de\u05dc\u05d0&quot; saved_tabs=&quot;all&quot; show_arrows=&quot;on&quot; show_pagination=&quot;off&quot; auto=&quot;on&quot; auto_ignore_hover=&quot;off&quot; parallax=&quot;off&quot; parallax_method=&quot;off&quot; remove_inner_shadow=&quot;off&quot; background_position=&quot;default&quot; background_size=&quot;default&quot; hide_content_on_mobile=&quot;off&quot; hide_cta_on_mobile=&quot;off&quot; show_image_video_mobile=&quot;off&quot; header_font_size=&quot;46&quot; body_font_size=&quot;16&quot; custom_button=&quot;off&quot; button_text_size=&quot;20&quot; button_border_width=&quot;4&quot; button_border_radius=&quot;3&quot; button_letter_spacing=&quot;0&quot; button_use_icon=&quot;default&quot; button_icon_placement=&quot;right&quot; button_on_hover=&quot;on&quot; button_border_radius_hover=&quot;3&quot; button_letter_spacing_hover=&quot;0&quot; top_padding=&quot;10px&quot; header_font=&quot;|on|||&quot; auto_speed=&quot;4000&quot; header_text_color=&quot;#24408f&quot;] [et_pb_slide heading=&quot;\u05db\u05dc \u05d4\u05e9\u05d9\u05e8\u05d5\u05ea\u05d9\u05dd \u05dc\u05e2\u05e1\u05e7 \u05e9\u05dc\u05da \u05ea\u05d7\u05ea \u05e7\u05d5\u05e8\u05ea \u05d2\u05d2 \u05d0\u05d7\u05ea&quot; background_image=&quot;http:\/\/kenancpa.com\/wp-content\/uploads\/2015\/12\/pic8.jpg&quot; background_position=&quot;default&quot; background_size=&quot;default&quot; background_color=&quot;#ffffff&quot; alignment=&quot;center&quot; background_layout=&quot;dark&quot; allow_player_pause=&quot;off&quot; header_font_select=&quot;default&quot; header_text_color=&quot;#24408f&quot; body_font_select=&quot;default&quot; custom_button=&quot;off&quot; button_font_select=&quot;default&quot; button_use_icon=&quot;default&quot; button_icon_placement=&quot;right&quot; button_on_hover=&quot;on&quot; arrows_custom_color=&quot;#071a4f&quot;] [\/et_pb_slide][et_pb_slide heading=&quot;\u05e9\u05e7\u05d8 \u05e0\u05e4\u05e9\u05d9 \u05d1\u05dc\u05d9 \u05d3\u05d0\u05d2\u05d5\u05ea, \u05d0\u05ea\u05d4 \u05ea\u05d8\u05e4\u05dc \u05d1\u05e2\u05e1\u05e7 \u05d5\u05d0\u05e0\u05d7\u05e0\u05d5 \u05e0\u05d8\u05e4\u05dc \u05d1\u05de\u05d5\u05e1\u05d3\u05d5\u05ea&quot; background_image=&quot;http:\/\/kenancpa.com\/wp-content\/uploads\/2015\/12\/pic22.jpg&quot; background_position=&quot;default&quot; background_size=&quot;default&quot; background_color=&quot;#ffffff&quot; alignment=&quot;center&quot; background_layout=&quot;dark&quot; allow_player_pause=&quot;off&quot; header_font_select=&quot;default&quot; body_font_select=&quot;default&quot; custom_button=&quot;off&quot; button_font_select=&quot;default&quot; button_use_icon=&quot;default&quot; button_icon_placement=&quot;right&quot; button_on_hover=&quot;on&quot;] [\/et_pb_slide][et_pb_slide heading=&quot;\u05e4\u05d5\u05ea\u05d7 \u05e2\u05e1\u05e7 \u05d7\u05d3\u05e9? \u05d7\u05d5\u05e9\u05e9 \u05de\u05d1\u05d9\u05e8\u05d5\u05e7\u05e8\u05d8\u05d9\u05d4? 45 \u05d3\u05e7\u05d5\u05ea \u05e4\u05d2\u05d9\u05e9\u05d4 \u05d5\u05d0\u05e0\u05d7\u05e0\u05d5 \u05db\u05d1\u05e8 \u05e0\u05d3\u05d0\u05d2 \u05dc\u05db\u05dc \u05d4\u05e9\u05d0\u05e8&quot; background_image=&quot;http:\/\/kenancpa.com\/wp-content\/uploads\/2015\/12\/pic15.jpg&quot; background_position=&quot;default&quot; background_size=&quot;default&quot; background_color=&quot;#ffffff&quot; alignment=&quot;center&quot; background_layout=&quot;dark&quot; allow_player_pause=&quot;off&quot; header_font_select=&quot;default&quot; body_font_select=&quot;default&quot; custom_button=&quot;off&quot; button_font_select=&quot;default&quot; button_use_icon=&quot;default&quot; button_icon_placement=&quot;right&quot; button_on_hover=&quot;on&quot; arrows_custom_color=&quot;#071a4f&quot;] [\/et_pb_slide][et_pb_slide heading=&quot;\u05de\u05e9\u05e8\u05d3 \u05d1\u05d5\u05d8\u05d9\u05e7, \u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05d9\u05e6\u05d9\u05e8\u05ea\u05d9 \u05d5\u05d7\u05d3\u05e9\u05e0\u05d9&quot; background_image=&quot;http:\/\/kenancpa.com\/wp-content\/uploads\/2015\/12\/pic33.jpg&quot; background_position=&quot;default&quot; background_size=&quot;default&quot; background_color=&quot;#ffffff&quot; alignment=&quot;center&quot; background_layout=&quot;dark&quot; allow_player_pause=&quot;off&quot; header_font_select=&quot;default&quot; body_font_select=&quot;default&quot; custom_button=&quot;off&quot; button_font_select=&quot;default&quot; button_use_icon=&quot;default&quot; button_icon_placement=&quot;right&quot; button_on_hover=&quot;on&quot;] [\/et_pb_slide] [\/et_pb_fullwidth_slider][\/et_pb_section][et_pb_section admin_label=&quot;\u05e1\u05e2\u05d9\u05e3&quot; fullwidth=&quot;off&quot; specialty=&quot;off&quot;][et_pb_row admin_label=&quot;\u05e9\u05d5\u05e8\u05d4&quot;][et_pb_column type=&quot;1_4&quot;][et_pb_image admin_label=&quot;\u05ea\u05de\u05d5\u05e0\u05d4&quot; src=&quot;http:\/\/kenancpa.com\/wp-content\/uploads\/2015\/12\/4.jpg&quot; show_in_lightbox=&quot;off&quot; url_new_window=&quot;off&quot; animation=&quot;left&quot; sticky=&quot;off&quot; align=&quot;left&quot; force_fullwidth=&quot;off&quot; always_center_on_mobile=&quot;on&quot; use_border_color=&quot;off&quot; border_color=&quot;#ffffff&quot; border_style=&quot;solid&quot;] [\/et_pb_image][\/et_pb_column][et_pb_column type=&quot;1_2&quot;][et_pb_text admin_label=&quot;\u05d8\u05e7\u05e1\u05d8&quot; background_layout=&quot;light&quot; text_orientation=&quot;right&quot; text_font_size=&quot;16&quot; use_border_color=&quot;off&quot; border_color=&quot;#ffffff&quot; border_style=&quot;solid&quot; text_text_color=&quot;#000000&quot;]<\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"color: #24408f;\">\u05e4\u05ea\u05d9\u05d7\u05ea \u05e2\u05e1\u05e7 \u05d7\u05d3\u05e9<\/span><br \/>\n<\/strong><\/h3>\n<p><strong>\u05e4\u05d5\u05ea\u05d7 \u05e2\u05e1\u05e7 \u05d7\u05d3\u05e9? \u05de\u05ea\u05dc\u05d1\u05d8 \u05d4\u05d0\u05dd \u05e2\u05d5\u05e1\u05e7 \u05de\u05d5\u05e8\u05e9\u05d4? \u05e2\u05d5\u05e1\u05e7 \u05e4\u05d8\u05d5\u05e8? \u05d7\u05d1\u05e8\u05d4 \u05d1\u05e2&quot;\u05de? \u05de\u05d4 \u05e0\u05db\u05d5\u05df? \u05d0\u05d9\u05da \u05de\u05ea\u05d7\u05d9\u05dc\u05d9\u05dd? \u05dc\u05de\u05d9 \u05e4\u05d5\u05e0\u05d9\u05dd?<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u05d1\u05e4\u05d2\u05d9\u05e9\u05d4 \u05dc\u05d0 \u05de\u05d7\u05d9\u05d9\u05d1\u05ea \u05d0\u05e0\u05d7\u05e0\u05d5 \u05e0\u05e2\u05e9\u05d4 \u05dc\u05da \u05e1\u05d3\u05e8:<\/strong><\/p>\n<p>\u2022 \u05d9\u05e2\u05d5\u05e5 \u05dc\u05d2\u05d1\u05d9 \u05e6\u05d5\u05e8\u05ea \u05d4\u05ea\u05d0\u05d2\u05d3\u05d5\u05ea \u05de\u05d5\u05de\u05dc\u05e6\u05ea &#8211; \u05e2\u05e6\u05de\u05d0\u05d9 (\u05e2\u05d5\u05e1\u05e7 \u05e4\u05d8\u05d5\u05e8 \u05d0\u05d5 \u05de\u05d5\u05e8\u05e9\u05d4), \u05d0\u05d5 \u05d7\u05d1\u05e8\u05d4 \u05d1\u05e2&quot;\u05de.<br \/>\n\u2022 \u05d4\u05e7\u05de\u05ea \u05d7\u05d1\u05e8\u05d4 \u05d7\u05d3\u05e9\u05d4 \u05d1\u05e8\u05e9\u05dd \u05d4\u05d7\u05d1\u05e8\u05d5\u05ea.<br \/>\n\u2022 \u05e4\u05ea\u05d9\u05d7\u05ea \u05ea\u05d9\u05e7\u05d9\u05dd <a href=\"https:\/\/taxes.gov.il\/incometax\/pages\/lobbylayoutincometax.aspx\" target=\"_blank\"><strong>\u05d1\u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4<\/strong><\/a> <strong>, <a href=\"https:\/\/taxes.gov.il\/Vat\/Pages\/VatLobby.aspx\" target=\"_blank\">\u05de\u05e2&quot;\u05de<\/a><\/strong> , <a href=\"http:\/\/www.btl.gov.il\/Pages\/default.aspx\" target=\"_blank\"><strong>\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9<\/strong> <\/a>\u05d1\u05d0\u05d5\u05e4\u05df \u05de\u05e7\u05d5\u05d5\u05df (\u05dc\u05dc\u05d0 \u05e9\u05ea\u05e6\u05d8\u05e8\u05da \u05dc\u05dc\u05db\u05ea \u05d1\u05e2\u05e6\u05de\u05da).<br \/>\n\u2022 \u05ea\u05db\u05e0\u05d5\u05e0\u05d9 \u05de\u05e1 \u05dc\u05e2\u05e1\u05e7 \u05d4\u05e7\u05d8\u05df \u05d5\u05d4\u05d1\u05d9\u05e0\u05d5\u05e0\u05d9, \u05d4\u05d3\u05e8\u05db\u05d4 \u05dc\u05d2\u05d1\u05d9 \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05de\u05d5\u05db\u05e8\u05d5\u05ea \u05d1\u05e2\u05e1\u05e7.<br \/>\n\u2022 \u05d4\u05db\u05d5\u05d5\u05e0\u05d4 \u05e2\u05dc \u05d0\u05d5\u05e4\u05df \u05e0\u05d9\u05d4\u05d5\u05dc \u05e1\u05e4\u05e8\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05e6\u05e8\u05db\u05d9 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4.<br \/>\n\u2022 \u05d4\u05d3\u05e8\u05db\u05d4 \u05d1\u05e0\u05d5\u05e9\u05d0 \u05d4\u05e2\u05e1\u05e7\u05ea \u05e2\u05d5\u05d1\u05d3\u05d9\u05dd \u05d5\u05d4\u05db\u05e0\u05ea \u05ea\u05dc\u05d5\u05e9\u05d9 \u05e9\u05db\u05e8.<br \/>\n\u2022 \u05db\u05dc\u05d9\u05dd \u05dc\u05e0\u05d9\u05d4\u05d5\u05dc \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9 \u05e0\u05db\u05d5\u05df &#8211; \u05ea\u05d6\u05e8\u05d9\u05dd \u05de\u05d6\u05d5\u05de\u05e0\u05d9\u05dd, \u05ea\u05e7\u05e6\u05d9\u05d1, \u05e0\u05e7\u05d5\u05d3\u05ea \u05d0\u05d9\u05d6\u05d5\u05df.<br \/>\n\u2022 \u05d4\u05db\u05e0\u05ea \u05ea\u05d5\u05db\u05e0\u05d9\u05ea \u05e2\u05e1\u05e7\u05d9\u05ea \u05dc\u05e7\u05e8\u05d0\u05ea \u05d4\u05e7\u05de\u05ea \u05e2\u05e1\u05e7.<br \/>\n\u2022 \u05e1\u05d9\u05d5\u05e2 \u05d5\u05d4\u05d3\u05e8\u05db\u05d4 \u05d1\u05e8\u05db\u05d9\u05e9\u05ea \u05ea\u05db\u05e0\u05d4 \u05dc\u05e0\u05d9\u05d4\u05d5\u05dc \u05de\u05e1\u05de\u05db\u05d9\u05dd \u05d1\u05e2\u05e1\u05e7.<br \/>\n\u2022 \u05e1\u05d9\u05d5\u05e2 \u05d1\u05e7\u05d1\u05dc\u05ea \u05d4\u05dc\u05d5\u05d5\u05d0\u05d5\u05ea \u05de\u05e7\u05e8\u05df \u05dc\u05e2\u05e1\u05e7\u05d9\u05dd.<br \/>\n\u2022 \u05dc\u05d5\u05d5\u05d9 \u05e6\u05de\u05d5\u05d3 \u05d5\u05d0\u05d9\u05e9\u05d9 \u05d1\u05e6\u05e2\u05d3\u05d9\u05da \u05d4\u05e8\u05d0\u05e9\u05d5\u05e0\u05d9\u05dd \u05d1\u05e2\u05e1\u05e7.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&quot;1_4&quot;][et_pb_text admin_label=&quot;\u05d8\u05e7\u05e1\u05d8&quot; 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