Tax Assessments

A tax assessment (שומה) is the process by which the Israel Tax Authority determines your final tax liability. Understand the types of assessments — self-assessment, office assessment, and best-judgment assessment — what triggers each one, how to respond, and your rights during the process.

  1. Self-Assessment

    How the self-assessment system works for Israeli income tax

  2. Best-Judgment Assessment

    When and how the ITA issues a tax assessment based on best judgment

  3. Objecting to a Tax Assessment

    How to file an objection to an income tax assessment in Israel

  4. Settlement Agreements

    Closing a tax assessment through a negotiated settlement with the assessor

  5. Book Audit (Tax Inspection)

    What happens during an ITA book audit and how to prepare