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		<title>חוק ההסדרים לשנים 2023-2024 (חוק ההתייעלות הכלכלית)</title>
		<link>http://gititkaplan.co.il/%d7%97%d7%95%d7%a7-%d7%94%d7%94%d7%a1%d7%93%d7%a8%d7%99%d7%9d-%d7%94%d7%97%d7%93%d7%a9-%d7%9c%d7%a9%d7%a0%d7%99%d7%9d-2023-2024/</link>
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		<pubDate>Thu, 01 Jun 2023 15:38:07 +0000</pubDate>
		<dc:creator>igititkapl</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

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		<description><![CDATA[<p>בתאריך 31.05.2023 פורסם חוק ההסדרים  לשנים 2023-2024 (חוק ההתייעלות הכלכלית). חוק זה כולל שינויים רבים בדיני המס</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%97%d7%95%d7%a7-%d7%94%d7%94%d7%a1%d7%93%d7%a8%d7%99%d7%9d-%d7%94%d7%97%d7%93%d7%a9-%d7%9c%d7%a9%d7%a0%d7%99%d7%9d-2023-2024/">חוק ההסדרים לשנים 2023-2024 (חוק ההתייעלות הכלכלית)</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>חוק ההסדרים לשנים 2023-2024 (חוק ההתייעלות הכלכלית) </span></strong></h2>
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<p dir="RTL"> בחוק ההסדרים לשנים 2023-2024 (חוק ההתייעלות הכלכלית) נכללו שינויים רבים בדיני המס.</p>
<p dir="RTL">השינויים כוללים שינויים בחוק מיסוי מקרקעין , הגדרת מעמד ל &quot;בעל עסק זעיר&quot;, הקצאת מספרי חשבוניות על ידי מע&quot;מ, התרת ניכוי הוצאות שכירות למגורים בהתאם לתנאים ושינויים נוספים</p>
<p dir="RTL">חלק מהשינויים יכנסו לתוקפם ב 01.01.2024 וחלקם יחולו רטרואקטיבית כבר בשנת 2023 </p>
<p>להלן חלק  מהשינויים הנכליים בחוק ההסדרים לשנים 2023-2024 :</p>
<p dir="RTL">●        בעל דירה יחידה למגורים אשר השכיר את דירתו היחידה ושכר דירה אחרת למגוריו יוכל לנכות את דמי השכירות בגין הדירה ששכר עד לתקרה שנתית של 90,000 ש&quot;ח<br />
                                או סכום הוצאות השכירות בפועל כנמוך מבינהם (נכון לשנת 2023).בתנאי שתשלום זה או חלקו לא נדרש כהוצאה אצלו או אצל אחר. לעניין נושא זה יראו יחיד כולל בן/בת זוגו וילדיו<br />
                                שטרם מלאו להם 18 שנים ומתגוריים עמו. התחולה לנושא זה היא החל משנת 2023 ואילך</p>
<p dir="RTL">●        החל משנת 2024 מע&quot;מ יקצה מספרי חשבוניות לעסקאות שיהיו מעל הסכום שנקבע, נכון לשנת 2024 הסכום הקובע לצורך ההקצאה הוא 25,000 ש&quot;ח,<br />
                                סכום זה צפוי לרדת בהדרגה עד להגעה לסכום של 5,000 ש&quot;ח שיחייב הקצאה של מספר החשבונית על ידי מע&quot;מ. שינוי זה נועד על מנת לאתר דרישת מע&quot;מ תשומות שלא כדין.<br />
                                ניתן יהיה לנכות מע&quot;מ תשומות עבור עסקאות אלו רק במידה והתנאים הנדרשים יתקיימו והחשבונית המופקת תכלול את המספר שהוקצא עבורה. </p>
<p dir="RTL">●        נקבע מעמד חדש של &quot;בעל עסק זעיר&quot; . מעמד זה נועד על מנת להקל בצורה משמהותית על הדיווח של עוסקים קטנים, אשר יכללו בדוח השנתי שלהם את מחזור העסקאות מהעסק העצמאי<br />
                                 וינוכו להם בצורה אוטומטית 30% כהוצאות ללא הגשת מסמכים, הם לא יצטרכו לנהל רישומים ומעקב. יש לשים לב שהתרה של 30% הוצאות היא במקום ההוצאות שהוצאו בפועל.<br />
                                עוסקים פטורים יוגדרו כבעלי עסקים זעירים ותשלח אליהם הודעה על כל על ידי רשות המיסים.<br />
                                נישום יוכל לבחור שלא להיות &quot;בעל עסק זעיר&quot; ולהודיע על כך למס הכנסה עד למועד הגשת הדוח.<br />
                                 על מנת להכלל בהגדרה של בעל עסק זעיר יש לעמוד בכמה כללים, אחד מהם הוא לא להעסיק עובדים</p>
<p><a href="http://gititkaplan.co.il/wp-content/uploads/2023/06/ספר-החוקים-3045-1-חוק-ההסדרים-פרסום-31.05.2023.pdf">מצ&quot;ב חוק ההסדרים לשנים 2023-2024</a></p>
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		<title>הערכות לתום שנת 2017</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2017/</link>
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		<pubDate>Fri, 22 Dec 2017 09:54:22 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

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		<description><![CDATA[<p>שנת המס 2017 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. לחץ כאן למסמך המלא הערכות לתום שנת 2017  בברכה, רואה חשבון גיתית קפלן. שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2017/">הערכות לתום שנת 2017</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>שנת המס 2017 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. <a href="http://gititkaplan.co.il/wp-content/uploads/2017/12/הערכות-לתם-שנת-2017.pdf" target="_blank">לחץ כאן למסמך המלא הערכות לתום שנת 2017 </a><a href="http://gititkaplan.co.il/wp-content/uploads/2014/12/%D7%94%D7%A2%D7%A8%D7%9B%D7%95%D7%AA-%D7%9C%D7%AA%D7%9D-%D7%A9%D7%A0%D7%AA-2014-%D7%AA%D7%90%D7%92%D7%99%D7%93%D7%99%D7%9D.pdf"> </a>בברכה, רואה חשבון גיתית קפלן.</p>
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		<title>הצהרה על &quot;ריבוי דירות&quot;</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%a6%d7%94%d7%a8%d7%94-%d7%a2%d7%9c-%d7%a8%d7%99%d7%91%d7%95%d7%99-%d7%93%d7%99%d7%a8%d7%95%d7%aa/</link>
		<comments>http://gititkaplan.co.il/%d7%94%d7%a6%d7%94%d7%a8%d7%94-%d7%a2%d7%9c-%d7%a8%d7%99%d7%91%d7%95%d7%99-%d7%93%d7%99%d7%a8%d7%95%d7%aa/#comments</comments>
		<pubDate>Wed, 08 Mar 2017 18:17:43 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

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		<description><![CDATA[<p>לקוחות יקרים יש להגיש הצהרה על &#34;ריבוי דירות&#34; למי שחל עליו &#34;מס ריבוי דירות&#34;, עד ליום 31/3/17 (עבור שנת 2017). ההצהרה מדווחת בטופס 7201 &#160; מצ&#34;ב טופס הצהרה על  ריבוי דירות  &#160; בברכה, רו&#34;ח גיתית קפלן &#160; שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%a6%d7%94%d7%a8%d7%94-%d7%a2%d7%9c-%d7%a8%d7%99%d7%91%d7%95%d7%99-%d7%93%d7%99%d7%a8%d7%95%d7%aa/">הצהרה על &quot;ריבוי דירות&quot;</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>לקוחות יקרים</p>
<p>יש להגיש הצהרה על &quot;ריבוי דירות&quot; למי שחל עליו &quot;מס ריבוי דירות&quot;, עד ליום 31/3/17 (עבור שנת 2017). ההצהרה מדווחת בטופס 7201</p>
<p>&nbsp;</p>
<p><a href="http://gititkaplan.co.il/wp-content/uploads/2017/03/7201-הצהרה-על-ריבוי-דירות-לשנת-2017.pdf" target="_blank">מצ&quot;ב טופס הצהרה על  ריבוי דירות </a></p>
<p>&nbsp;</p>
<p>בברכה,<br />
רו&quot;ח גיתית קפלן</p>
<p>&nbsp;</p>
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		<title>חובת הפרשה לפנסיה לעצמאים החל משנת 2017</title>
		<link>http://gititkaplan.co.il/%d7%97%d7%95%d7%91%d7%aa-%d7%94%d7%a4%d7%a8%d7%a9%d7%94-%d7%9c%d7%a4%d7%a0%d7%a1%d7%99%d7%94-%d7%9c%d7%a2%d7%a6%d7%9e%d7%90%d7%99%d7%9d-%d7%94%d7%97%d7%9c-%d7%9e%d7%a9%d7%a0%d7%aa-2017/</link>
		<comments>http://gititkaplan.co.il/%d7%97%d7%95%d7%91%d7%aa-%d7%94%d7%a4%d7%a8%d7%a9%d7%94-%d7%9c%d7%a4%d7%a0%d7%a1%d7%99%d7%94-%d7%9c%d7%a2%d7%a6%d7%9e%d7%90%d7%99%d7%9d-%d7%94%d7%97%d7%9c-%d7%9e%d7%a9%d7%a0%d7%aa-2017/#comments</comments>
		<pubDate>Fri, 17 Feb 2017 10:10:52 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

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		<description><![CDATA[<p>חובת הפרשה לפנסיה לעצמאים החל משנת 2017  בחוק ההסדרים לשנות המס 2018-2017, נקבעה חובה חוקית להפריש לפנסיה גם לעצמאים. משנת 2017  עצמאים מחויבים להפריש לפנסיה לפי השיעורים הבאים : עד מחצית השכר הממוצע במשק 4.45%,  על ההפרש בין מחצית השכר עד לשכר הממוצע במשק 12.55% בשנת 2017 השכר הממוצע במשק הינו 9,673 ש&#34;ח. עצמאי שעונה על אחד מהתנאים המפורטים יהיה פטור מהפרשה לפנסיה&#160;<a href="" class="read-more">Continue Reading</a></p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%97%d7%95%d7%91%d7%aa-%d7%94%d7%a4%d7%a8%d7%a9%d7%94-%d7%9c%d7%a4%d7%a0%d7%a1%d7%99%d7%94-%d7%9c%d7%a2%d7%a6%d7%9e%d7%90%d7%99%d7%9d-%d7%94%d7%97%d7%9c-%d7%9e%d7%a9%d7%a0%d7%aa-2017/">חובת הפרשה לפנסיה לעצמאים החל משנת 2017</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<h2><strong><span style="color: #ff6600;">חובת הפרשה לפנסיה לעצמאים החל משנת 2017</span></strong></h2>
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<p dir="RTL"> בחוק ההסדרים לשנות המס 2018-2017, נקבעה חובה חוקית להפריש לפנסיה גם לעצמאים.</p>
<p dir="RTL">משנת 2017  עצמאים מחויבים להפריש לפנסיה לפי השיעורים הבאים :</p>
<p dir="RTL">עד מחצית השכר הממוצע במשק 4.45%,  על ההפרש בין מחצית השכר עד לשכר הממוצע במשק 12.55%</p>
<p dir="RTL">בשנת 2017 השכר הממוצע במשק הינו 9,673 ש&quot;ח.</p>
<p>עצמאי שעונה על אחד מהתנאים המפורטים יהיה פטור מהפרשה לפנסיה :</p>
<p dir="RTL">●        מי שביום 1/1/17 הוא בן/בת 55 ומעלה</p>
<p dir="RTL">●        מי שטרם הגיע לגיל 21 בתום שנת המס</p>
<p dir="RTL">●        מי שהגיע לגיל פרישה מוקדמת בתום שנת המס.</p>
<p dir="RTL">●        מי שבתום שנת המס טרם עברה חצי שנה מאז פתח תיק מע&quot;מ</p>
<p dir="RTL">יש להעביר את ההפקדות עד תום שנת המס ויוטלו קנסות על נישומים שלא יבצעו זאת.</p>
<p dir="RTL"><b><span style="color: #0000ff;">מצב אבטלה לעצמאי</span></b></p>
<p dir="RTL">חלק מתוך הסכום שיופקד לקופת גמל לקצבה ייועד לעצמאי במצב של אבטלה (גיל פרישה או סגירת העסק).</p>
<p dir="RTL"><a href="http://gititkaplan.co.il/wp-content/uploads/2017/02/%D7%97%D7%95%D7%A7-%D7%94%D7%94%D7%A1%D7%93%D7%A8%D7%99%D7%9D-%D7%A8%D7%95%D7%97-%D7%92%D7%99%D7%AA%D7%99%D7%AA-%D7%A7%D7%A4%D7%9C%D7%9F.pdf" target="_blank">מצ&quot;ב קובץ &#8211; חוק ההסדרים</a></p>
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width:32px;height:32px;margin:0;margin-bottom:15px;"><img alt="mail" title="Share by email" class="synved-share-image synved-social-image synved-social-image-share" width="32" height="32" style="display: inline; width:32px;height:32px; margin: 0; padding: 0; border: none; box-shadow: none;" src="http://gititkaplan.co.il/wp-content/plugins/social-media-feather/synved-social/image/social/regular/64x64/mail.png" /></a><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%97%d7%95%d7%91%d7%aa-%d7%94%d7%a4%d7%a8%d7%a9%d7%94-%d7%9c%d7%a4%d7%a0%d7%a1%d7%99%d7%94-%d7%9c%d7%a2%d7%a6%d7%9e%d7%90%d7%99%d7%9d-%d7%94%d7%97%d7%9c-%d7%9e%d7%a9%d7%a0%d7%aa-2017/">חובת הפרשה לפנסיה לעצמאים החל משנת 2017</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></content:encoded>
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		<title>הערכות לתום שנת 2016</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2016/</link>
		<comments>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2016/#comments</comments>
		<pubDate>Wed, 21 Dec 2016 19:01:02 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

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		<description><![CDATA[<p>שנת המס 2016 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. לחץ כאן למסמך המלא הערכות לתום שנת 2016  בברכה, רואה חשבון גיתית קפלן שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2016/">הערכות לתום שנת 2016</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>שנת המס 2016 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס.</p>
<p>לחץ כאן למסמך המלא <a href="http://gititkaplan.co.il/wp-content/uploads/2016/12/%D7%94%D7%A2%D7%A8%D7%9B%D7%95%D7%AA-%D7%9C%D7%A7%D7%A8%D7%90%D7%AA-%D7%AA%D7%9D-%D7%A9%D7%A0%D7%AA-%D7%94%D7%9E%D7%A1-2016.pdf" target="_blank">הערכות לתום שנת 2016</a> <a href="http://gititkaplan.co.il/wp-content/uploads/2014/12/%D7%94%D7%A2%D7%A8%D7%9B%D7%95%D7%AA-%D7%9C%D7%AA%D7%9D-%D7%A9%D7%A0%D7%AA-2014-%D7%AA%D7%90%D7%92%D7%99%D7%93%D7%99%D7%9D.pdf"><br />
</a></p>
<p>בברכה,<br />
רואה חשבון גיתית קפלן</p>
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		<title>הערכות לתום שנת 2015 – תאגידים</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2015-%d7%aa%d7%90%d7%92%d7%99%d7%93%d7%99%d7%9d/</link>
		<comments>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2015-%d7%aa%d7%90%d7%92%d7%99%d7%93%d7%99%d7%9d/#comments</comments>
		<pubDate>Sat, 19 Dec 2015 18:51:49 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

		<guid isPermaLink="false">http://gititkaplan.co.il/?p=2210</guid>
		<description><![CDATA[<p>שנת המס 2015 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. לחץ כאן למסמך המלא הערכות לתום שנת 2015 &#8211; תאגידים בברכה, רואה חשבון גיתית קפלן שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-2015-%d7%aa%d7%90%d7%92%d7%99%d7%93%d7%99%d7%9d/">הערכות לתום שנת 2015 – תאגידים</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>שנת המס 2015 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס.</p>
<p>לחץ כאן למסמך המלא <a href="http://gititkaplan.co.il/wp-content/uploads/2015/12/מכתב-סוף-שנה-לחברות-2015.pdf" target="_blank">הערכות לתום שנת 2015 &#8211; תאגידים</a><a href="http://gititkaplan.co.il/wp-content/uploads/2014/12/%D7%94%D7%A2%D7%A8%D7%9B%D7%95%D7%AA-%D7%9C%D7%AA%D7%9D-%D7%A9%D7%A0%D7%AA-2014-%D7%AA%D7%90%D7%92%D7%99%D7%93%D7%99%D7%9D.pdf"><br />
</a></p>
<p>בברכה,<br />
רואה חשבון גיתית קפלן</p>
<strong> שתף מאמר </strong><a class="synved-social-button synved-social-button-share synved-social-size-32 synved-social-resolution-single synved-social-provider-facebook nolightbox" data-provider="facebook" target="_blank" rel="nofollow" title="Share on Facebook" href="http://www.facebook.com/sharer.php?u=http%3A%2F%2Fgititkaplan.co.il%2F%25d7%2594%25d7%25a2%25d7%25a8%25d7%259b%25d7%2595%25d7%25aa-%25d7%259c%25d7%25aa%25d7%2595%25d7%259d-%25d7%25a9%25d7%25a0%25d7%25aa-2015-%25d7%25aa%25d7%2590%25d7%2592%25d7%2599%25d7%2593%25d7%2599%25d7%259d%2F&#038;t=%D7%94%D7%A2%D7%A8%D7%9B%D7%95%D7%AA%20%D7%9C%D7%AA%D7%95%D7%9D%20%D7%A9%D7%A0%D7%AA%202015%20%E2%80%93%20%D7%AA%D7%90%D7%92%D7%99%D7%93%D7%99%D7%9D&#038;s=100&#038;p&#091;url&#093;=http%3A%2F%2Fgititkaplan.co.il%2F%25d7%2594%25d7%25a2%25d7%25a8%25d7%259b%25d7%2595%25d7%25aa-%25d7%259c%25d7%25aa%25d7%2595%25d7%259d-%25d7%25a9%25d7%25a0%25d7%25aa-2015-%25d7%25aa%25d7%2590%25d7%2592%25d7%2599%25d7%2593%25d7%2599%25d7%259d%2F&#038;p&#091;images&#093;&#091;0&#093;=&#038;p&#091;title&#093;=%D7%94%D7%A2%D7%A8%D7%9B%D7%95%D7%AA%20%D7%9C%D7%AA%D7%95%D7%9D%20%D7%A9%D7%A0%D7%AA%202015%20%E2%80%93%20%D7%AA%D7%90%D7%92%D7%99%D7%93%D7%99%D7%9D" style="font-size: 0px; 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		<title>הערכות לתום שנת המס 2015 – יחידים</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2015-%d7%99%d7%97%d7%99%d7%93%d7%99%d7%9d/</link>
		<comments>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2015-%d7%99%d7%97%d7%99%d7%93%d7%99%d7%9d/#comments</comments>
		<pubDate>Sat, 19 Dec 2015 18:49:04 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

		<guid isPermaLink="false">http://gititkaplan.co.il/?p=2203</guid>
		<description><![CDATA[<p>שנת המס 2015 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. לחץ כאן למסמך המלא  מכתב סוף שנה &#8211; עצמאים 2015 בברכה, רואה חשבון גיתית קפלן  . שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2015-%d7%99%d7%97%d7%99%d7%93%d7%99%d7%9d/">הערכות לתום שנת המס 2015 – יחידים</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>שנת המס 2015 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. לחץ כאן למסמך המלא <a href="http://gititkaplan.co.il/wp-content/uploads/2015/12/מכתב-סוף-שנה-עצמאים-2015.pdf" target="_blank"> מכתב סוף שנה &#8211; עצמאים 2015</a></p>
<p>בברכה,<br />
רואה חשבון גיתית קפלן  .</p>
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		<title>הורדת מס ערך מוסף</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%95%d7%a8%d7%93%d7%aa-%d7%9e%d7%a1-%d7%a2%d7%a8%d7%9a-%d7%9e%d7%95%d7%a1%d7%a3-%d7%9c-17-%d7%9e%d7%aa%d7%90%d7%a8%d7%99%d7%9a-01102015/</link>
		<comments>http://gititkaplan.co.il/%d7%94%d7%95%d7%a8%d7%93%d7%aa-%d7%9e%d7%a1-%d7%a2%d7%a8%d7%9a-%d7%9e%d7%95%d7%a1%d7%a3-%d7%9c-17-%d7%9e%d7%aa%d7%90%d7%a8%d7%99%d7%9a-01102015/#comments</comments>
		<pubDate>Fri, 11 Sep 2015 14:58:16 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

		<guid isPermaLink="false">http://gititkaplan.co.il/?p=2173</guid>
		<description><![CDATA[<p>הורדת מס ערך מוסף ל  17% מתאריך 01/10/2015  החל מתאריך 01/10/2015 מס ערך מוסף יורד ל 17%  מצורף צו משרד האוצר בברכה, רואה חשבון גיתית קפלן &#160; &#160; &#160; שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%95%d7%a8%d7%93%d7%aa-%d7%9e%d7%a1-%d7%a2%d7%a8%d7%9a-%d7%9e%d7%95%d7%a1%d7%a3-%d7%9c-17-%d7%9e%d7%aa%d7%90%d7%a8%d7%99%d7%9a-01102015/">הורדת מס ערך מוסף</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<h2><span style="color: #ff6600;">הורדת מס ערך מוסף ל  17% מתאריך 01/10/2015 </span></h2>
<p><span style="color: #000000;"><span style="color: #000000;">החל מתאריך 01/10/2015 מס ערך מוסף יורד ל 17%</span><span style="color: #ff6600;"> </span></span></p>
<p><a href="http://gititkaplan.co.il/wp-content/uploads/2015/09/צו-מס-ערך-מוסף-להורדת-שיעור-המעמ-09.2015-גיתית-קפלן.pdf" target="_blank">מצורף צו משרד האוצר</a></p>
<p>בברכה,<br />
<em id="__mceDel">רואה חשבון גיתית קפלן</em></p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
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		<title>חובת ניכוי במקור של ביטוח לאומי מנותני שירותים</title>
		<link>http://gititkaplan.co.il/%d7%97%d7%95%d7%91%d7%aa-%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%91%d7%9e%d7%a7%d7%95%d7%a8-%d7%a9%d7%9c-%d7%91%d7%99%d7%98%d7%95%d7%97-%d7%9c%d7%90%d7%95%d7%9e%d7%99-%d7%9e%d7%a0%d7%95%d7%aa%d7%a0%d7%99/</link>
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		<pubDate>Mon, 18 May 2015 16:04:58 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

		<guid isPermaLink="false">http://gititkaplan.co.il/?p=2150</guid>
		<description><![CDATA[<p>מצורף צו סיווג מבוטחים וקביעת מעבידים צו הביטוח הלאומי (סיווג מבוטחים וקביעת מעבידים), תשל&#34;ב-1972 בתוקף סמכותי לפי סעיף 4א לחוק הביטוח הלאומי (נוסח משולב), תשכ&#34;ח- 1968, ובאישור ועדת העבודה של הכנסת, אני מצווה לאמור: לכניסה למסמך המלא לחץ על הקישור צו סיווג מבוטחים וקביעת מעבידים בברכה, רואה חשבון גיתית קפלן &#160; שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%97%d7%95%d7%91%d7%aa-%d7%a0%d7%99%d7%9b%d7%95%d7%99-%d7%91%d7%9e%d7%a7%d7%95%d7%a8-%d7%a9%d7%9c-%d7%91%d7%99%d7%98%d7%95%d7%97-%d7%9c%d7%90%d7%95%d7%9e%d7%99-%d7%9e%d7%a0%d7%95%d7%aa%d7%a0%d7%99/">חובת ניכוי במקור של ביטוח לאומי מנותני שירותים</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>מצורף צו סיווג מבוטחים וקביעת מעבידים</p>
<p>צו הביטוח הלאומי (סיווג מבוטחים וקביעת מעבידים), תשל&quot;ב-1972 בתוקף סמכותי לפי סעיף 4א לחוק הביטוח הלאומי (נוסח משולב), תשכ&quot;ח- 1968, ובאישור ועדת העבודה של הכנסת, אני מצווה לאמור:</p>
<p>לכניסה למסמך המלא לחץ על הקישור</p>
<p><a href="http://gititkaplan.co.il/wp-content/uploads/2015/05/צו-סיווג-מבוטחים-וקביעת-מעבידים.pdf" target="_blank">צו סיווג מבוטחים וקביעת מעבידים</a></p>
<p>בברכה,<br />
רואה חשבון גיתית קפלן</p>
<p>&nbsp;</p>
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		<title>הערכות לתום שנת המס 2014 – יחידים</title>
		<link>http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2014-%d7%99%d7%97%d7%99%d7%93%d7%99%d7%9d/</link>
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		<pubDate>Sun, 21 Dec 2014 17:42:03 +0000</pubDate>
		<dc:creator>ariel shalev</dc:creator>
				<category><![CDATA[חוזרים ועדכונים]]></category>

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		<description><![CDATA[<p>לקוחות משרדנו, שנת המס 2014 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס. לכניסה למסמך המלא לחץ  הערכות לתום שנת 2014 &#8211; יחידים בברכה, רואה חשבון גיתית קפלן שתף מאמר</p><p>הפוסט <a rel="nofollow" href="http://gititkaplan.co.il/%d7%94%d7%a2%d7%a8%d7%9b%d7%95%d7%aa-%d7%9c%d7%aa%d7%95%d7%9d-%d7%a9%d7%a0%d7%aa-%d7%94%d7%9e%d7%a1-2014-%d7%99%d7%97%d7%99%d7%93%d7%99%d7%9d/">הערכות לתום שנת המס 2014 – יחידים</a> הופיע ראשון ב<a rel="nofollow" href="http://gititkaplan.co.il">גיתית קפלן</a></p>]]></description>
				<content:encoded><![CDATA[<p>לקוחות משרדנו,</p>
<p dir="RTL">שנת המס 2014 מסתיימת בקרוב, ריכזנו עבורכם את ההנחיות העיקריות שיש לתת עליהן את הדעת לקראת תום שנת המס.</p>
<p dir="RTL">לכניסה למסמך המלא לחץ  <a href="http://gititkaplan.co.il/wp-content/uploads/2014/12/הערכות-לתם-שנת-2014-יחידים.pdf" target="_blank">הערכות לתום שנת 2014 &#8211; יחידים</p>
<p></a></p>
<p dir="RTL">בברכה,<br />
רואה חשבון גיתית קפלן</p>
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