Tax Offences · Legal briefing
Tax Investigations & Voluntary Disclosure
By Adv. Yechiel Rachamim Menahemov & Adv. Assaf ShpigelPublished:
The practical dilemma
A routine assessment invitation or unexpected questions to suppliers suggest the authority may be examining your affairs.
The legal position
Voluntary disclosure depends on the procedure in force when applying, good faith, full disclosure and eligibility. The government service excludes relevant ongoing investigations or examinations, including covert ones. Any immunity is conditional and does not remove tax liability. There is no substantiated universal 80% success rate or guaranteed processing period. Existing official information may affect eligibility. Official source 1
Your next step
Check the current procedure and investigation position before approaching the authority. Prepare complete income and asset records and calculate liability professionally. Do not conceal evidence or make partial disclosure; an existing investigation may require another route.