Israel Tax Agency Posts Income Tax Implementation Directive on Withholding Tax, Public Body Certificates

The Israeli Tax Authority Jan. 1 posted online Income Tax Implementation Directive No. 01/2025, on withholding tax certificates and certificates under the Public Entities Transactions Law for 2025. The directive explains that: 1) specified taxpayers will receive withholding tax or public body certificates under a new centralized online process that starts on Jan. 1; 2) new withholding tax exemption or reduction certificates and public body certificates can be printed from the Tax Agency’s website, and are valid from Jan. 1, 2025, to March 31, 2026; 3) certificates can be revoked for deficiencies, or for tax evasion or abuse; 4) starting ...