The Voluntary Disclosure Procedure was published on 12 December 2017.
It applies from the date of its publication until 31 December 2019.
It should be noted that Chapter D of the Procedure, which governs anonymous voluntary disclosure applications, remained in effect only until 31 December 2018.
The Procedure grants procedural immunity to taxpayers who comply with its provisions.
Section 15 of the Procedure sets out two conditions for the immunity to take effect:
(A) Payment of the tax, as determined by the civil tax authority, within the prescribed time.
(B) Approval by the Senior Deputy Director of Investigations and Intelligence of the Israel Tax Authority (the authorized official) confirming that the application satisfies the requirements of the Procedure.
The immunity from criminal proceedings applies only to the information disclosed as part of the voluntary disclosure application and only in relation to that information.
The Procedure provides that the immunity will not take effect, or will be revoked, if any of the following circumstances apply:
(A) The voluntary disclosure is incomplete or was not made in good faith.
(B) The taxpayer failed to disclose relevant information, including the relevant tax years, the source of the income, details of the omitted income and tax liability, or failed to attach supporting documents such as a probate order or bank statements.
(C) The tax was not paid on time.
(D) The applicant failed to cooperate fully and honestly with the Israel Tax Authority.
The Procedure further provides that the Israel Tax Authority will not make use of the information contained in the application if the application is not approved by the authorized official.
בהקשר זה יודגש כי במידה והנישום יפר את הוראות סעיפים 1, 7, 13, 14, 28 לנוהל הרשות תוכל להשתמש בנתונים שמסר המבקש בבקשה כראיה בכל הליך פלילי ואזרחי.
