The Tax Authority is today publishing the file of decisions of the ransom committees for 2019 which contains 191 decisions, of which 83 decisions in income tax and real estate tax cases, 104 decisions in customs and VAT cases and 4 joint decisions in customs and VAT and income tax (decisions of the Tax Authority). Under tax law, one way to close investigative files on suspicion of tax offenses is the ransomware procedure as an alternative to the criminal proceeding. For this purpose, there are ransom committees in the Authority that discuss income tax and real estate taxation issues, and ransom committees that deal with VAT, customs and purchase tax issues. We note that the amount of the ransom imposed is In addition To demand payment of the tax, paid in the civil proceeding.
Among the decisions in the current file:
- The highest ransom in this file, in the amount of 1,125,000 The tax was imposed on Ronit Fishman, Dov Israel and Strauss Health Ltd., from the central region. And Customs 102/19).
- 14 cases of omission of income from rent.
- 11 cases of offenses in the field of real estate, including false reporting of real estate taxation and evasion of purchase tax.
In order to formulate the administrative discretion in imposing a ransom, the severity of the offense, the degree of involvement of the suspect in the commission of the offense, previous convictions, past ransom payments, personal situation, family members dependent on the suspect, public interest in prosecution, removal of default, are considered. As part of fulfilling his role, is it an area that has a duty of trust or loyalty, the need for deterrence in the same industry, the existence of offenses under other laws beyond offenses under tax law and more.