חקיקת משנה - פניית הגורם המומסך

flrn,' ,mSprn w rv'wn )13. TO 2025 1l(1)' 12 'D1)) 25007 -flD5 Ii5D5Dflrrrii1"i'-'l\' fl1D"fl 2025-i-v'wnn(n'w3In1n)(3131n11P'n)(p11'Wi11.")SiSni'5fl)ii7flIN iIflY)fl))flfl ip'r,(prnn'5n5)1963—t"Dwrifl,(pv'v.n11")SiSn1395n,ini7in5(1)31 ''v5OMIM .rn5wn5D5Dnrrrniiw'Nnxw)nnpinSnovinarnw,nnipin ,nipri5 inn 'ii ivinw ' 18 ip'n5oxnmSinSrnD'w1mpn:iJ1)JWni1inn 5t2ThVD)3n "5-in'n rlv= 55 ii'n ion rrrn ,n'DSi rmpriS(3)()9npnvnmpinS SiSn '5jmv Ninow3inTnN-on2uwoD'?'OflnovoD'D"pr15i5oxipw)isni'w flh?11flfli'5n1)D"pnv)-rSi,1968-n"Dwrin,'pvy'iw- pin 'S jrvn nn i'n i nipn-5115)1981-w'3wr1n,(D'SiSin11'pw'iw'-iS D'n) Dpvi 'iw'lmpmnWipn 31151y,n51-p5-ynw5 fl1)i) rnpn ii))W iDni?c11n5rrnvr,iinwiin.(5pi'iW'l .fli'1)'l%iifl111W'TIflSDDfl'J.%SD'Y'pnv)D'SiSD3115' vv iTrw5fl'DTU1nxD1p5fl12O'1D'D5fl)o-mwm1Yfl1,fl1)pTLiiJW)1iNllflT53 wx5pn5i"511flV)D'DSflDr5.5N1wn5nn 1ni-r1Jpwnrrr')1D,rn3DD'SiSS III15115.nS'OTin93,Vlfl'1)'1iiflfl'Dflinip'im12515'OSI111,fliD'751Inn flTh'i '1)'111flo'3lrpwn5llm TUW D)51flii'5ir1')v)DflDTfl))flfl 10"1'W.1111D'ilil'WTl511))rfli''ovannomT15N1WTifl.fl)PYfl ,fl'iD'1fl1UN21p'J 7D'7iD'ST5'i1piV)31pifl11fl flflp121S)) *Ifl)fl1milmui"3fl"in'NSpnfl1i]11pV?rn2'Wnn1DDIlWYDflfli''fl3Wfl)1T1 iliW'lI5DD'rWD'NiD')V)Swriii)1)1W3)'35in-pill5rnw'rn'r 15tn11'SiSn',w nivrrmryr'5C'1i1D'1rnni5D"'1'flflD'nr'Wn5113nT1ii'?(1D12,rfl'wrn,iin flD1flfl1WNDnv5nyn1D1N1flfl11'N.i))1pwD'ri)3fl.)1.73 ,iwrlrnpnfl1Dii)fl r9Dnh5n i 5rm rnin' r1Dn5 nipui ,6.8.2023 oin nn' ni1nn nSpnnn' 85w'2D53VJi0"1flD'51SDflD )1 Dfl"3fl 0'515Tvi 03-9485835 D03-94858005,o,50250111311, 30 1.xi ,"5vni D'.fl 11 www.moag.gov.il sarni(nag. govii )mfllinwal35phn 1) D'S'lSw'r,m& ,mrnNn D'V.) D"p 5i5wvrwixw-rn 5i5 n:2 wx ot-rmww'w ivrni'n mm )T1ot-womop5nW3Y)D,(D) TTW.iDD'S'lS-i501) 'wi11n nw."lln 5D. n3'5 15' n5 0)5)55 TflD)3V D))))3) -riniz i1))i 0n 5r5 n'n' im x5v o5'5 DriD ni5 --15DN5ii'n5.p5'1)1'0"1'1))flD'Ylfl'wfl5n n- 'N5 onn iw ,'rnw,n nn oNnnai -n-n p o'nnw 1n3) 31.8.2027 or -r' n5N w5ta rn5't fl"MS)'lflMS.1fl)'1fl)Nfl TflT1Mifli ,D'51fl) pSnS n' Sn 1iMfl Tnn ,o'S'iSnSw 175ni. ?(rn5' m5wim fl)')'1t)))fl TW)'T1fl 5D2 D'1W D)'MV) 0)5)5 v)5D5 inn 31N .31'1'Th1)fl flW)'TTtl 5:c D)'fl 1D 1)95 D'S)D' MS 0) 1Th)3fl D'5)5fl) 5w r n5w ml)' m rn pnm,n .1 3wmM mov pwos rtivai SiSn NI-11 flYW5-na rriS'3 rn5inmi 0'5- 300-n3l)fl 5mr in 0'5-iw rnw 'pw rnwp,n 1-ri 1)25 nwn 55n pnmn .2 IM30-u nino Mlfl flW) 5 n5't 0"flT)'5 '1.) 1).)flnw-m o'-nwpno't):oflWnn-1 ,D)1'fl)Th1o'rni'wnrrnS ormw 0 )MOnOMo),on-i-rimottagnim5rr' r))w niwma lV.iN5 orlm w' ,D3,tml) 5ta5rmno'5iN5M'n -npn5oNrinanSimn*,:),marrnmwpn.nrm'is.,vnrnwn-m5 D')) D'5i ,1V)31 115.rn 0MW P .1))MD 5)5 IflM 5t3 mm' 5w 5rm 5i M5M rnw N 5)5 DrnD r m"S wn-r-mo ni mW'M5pin 'D '' nv5 ni'n yi'-rorp5 om'nSn-rm ,5'5 mn niD rmpnn pp'n 3-n'rrm5w2 fl3T1fliltWl):ut D'Wfl flw rr)-5))fllW)MY) )ZNY'fl 1\D'T 1U)fl))fl1)'.ImM5pnnmY) :0)p5lfl puorn flflt") ii)M5pnn nWD 5"D - M'5 'fl)M 55 cpi5 i-1).J)3r 5") - ' Stin 03-9485835 v 03-94858005%,50250 rr2' 301.31 ,")M1 10'1 11 www.moag.gov.11 sauin(mog. govi I