Value Added Tax Law (Amendment – Payment of Tax on the Provision of Manpower Services and Construction Work) Bill
Translated from Hebrew: הצעת חוק מס ערך מוסף (תיקון - תשלום המס במתן שירותי כוח אדם ועבודות בנייה)
TL;DRThe bill places on the recipient of the service (instead of the service provider) the obligation to pay value added tax on manpower services, cleaning, guarding and security services, and construction work.
Translated from Hebrew
What does the bill do?
The bill amends the Value Added Tax Law (1975) in order to reverse the liability for paying the tax in certain types of transactions. Instead of the service provider being liable for the tax, the liability will apply to the recipient of the service, if they are a dealer. This applies to manpower services (including cleaning, guarding and security) and construction work. The explanatory notes state that the aim is to fight the phenomenon of illegal distribution of tax invoices in these sectors, which affects state revenues.
The votes on this bill
Coalition 72 seats
Opposition 48 seats
Tap an MK for detailsChanged position between readingsOnly MKs who held a seat on the day of the vote are shown