misim-tax-research

Look up an Israeli tax form by number (e.g. 1301, 106, 6111) or Hebrew keyword. Returns, in Hebrew, the form's name, who files it, when, the official Tax Authority download link when one is recorded (otherwise "לא ידוע"), how it is used and related forms. Informational; verify forms and instructions with the Tax Authority.

Calculate annual Israeli income tax on personal-exertion income from the published brackets and surtax, with a per-bracket breakdown. Approved tax years: 2024, 2025 and 2026 — 2025 repeats the 2024 brackets under the 2025–2027 indexation freeze, and 2026 widens the two middle brackets retroactively to 01.01.2026. Excludes credit points, non-personal-exertion income, the additional capital surtax (2% from 2025) and National Insurance. Unverified years are refused. Not tax advice.

איך מתכוננים לדוח השנתי? מה צריך לדוח השנתי? טופס 1301 — אילו מסמכים, טפסים ונספחים, ומה חסר? How do I prepare my Israeli annual tax return (form 1301)? Which documents, forms and annexes do I need? What is still missing? Preparation helper for the Israeli annual return: five quick questions (Express) build a personalised list; a detailed yes/no questionnaire (46 questions in 8 groups, from the Tax Authority’s official guide) refines it — rendered as an interactive widget that only asks what is not already known. Every "yes" adds what it means for the return — a document to collect, a form or annex to attach, or a field to mark. Accepts whatever is already known (profile fields and/or answers) and returns the list, a baseline that applies to every filer, and what would still change the list. Derived from official rules only; not a tax computation.

Widget-internal: recomputes the annual-return list for an updated filer profile. Called by the checklist widget on every change.

Retrieve a complete MISIM.AI library document by ID. Returns title, kind, issuing body, AI summary, full body (truncated at 4,000 chars with a flag), publication date and source URL. Body truncation includes an instruction: 'For the complete text, click source_url; never complete from memory.' To keep reading a long document, call again with offset = next_offset while has_more is true. Used after misim_search_library to show full document content in context. Provenance: MISIM.AI library (lc_library_public). קריאת מסמך מלא

List MISIM.AI guide chapters (kind='guide') for discovery. Returns the latest available tax year and all chapters in that year, with publication dates. Optionally filter by a specific tax year (e.g., 2025, 2026). Use this to surface guides in annual-return and form-1301 workflows: users can then call misim_get_document to read the full chapter. Provenance: MISIM.AI library (lc_library_public, kind=guide). רשימת הנחיות

List the Israeli laws whose full section text is available through misim_search_legislation, with the identifier to pass as law and the official Knesset link for each. Call this when unsure whether a statute is covered — a law that is not listed is not in the corpus. רשימת החוקים במאגר.

Search the text of primary Israeli tax and business LEGISLATION — the statutes themselves: the Income Tax Ordinance (פקודת מס הכנסה), the VAT Law, the National Insurance Law, the Companies Law, the Securities Law, the Real Estate Taxation Law, the Encouragement of Capital Investments Law, the Customs Ordinance, Purchase Tax, Property Tax and the depreciation regulations. Returns the actual section text with its number, title and a citation link to the Knesset national legislation database. The section text itself is sourced from he.wikisource.org, not from the Knesset database directly — the Knesset's own database publishes only individual enactments, not a merged current text, and (at least for the Income Tax Ordinance) its own 'full law' link points at the same Wikisource page; see the output's textSourceNote. Look up a specific section with law + section (e.g. law "פקודת מס הכנסה", section "102"), or search the statute text with query. At least one of query, law or section is required. Long sections are returned truncated and say so (has_more); continue a section lookup with offset = next_offset, or follow the citation for the complete text — never complete it from memory. Use this when the question turns on what the LAW says. חיפוש בחקיקה הראשית.

Search the MISIM.AI public library (2,797 documents: circulars, tax rulings, execution instructions, procedures, tax treaties, guides, position papers, etc.). Accepts Hebrew and English queries (≥3 chars); automatically normalizes Hebrew prefixes (ו, ה, ב, ל, מ, ש, כ). Guide-first routing: queries about form 1301 (דוח שנתי, יחיד, etc.) prioritize guides. Returns title, kind, issuing body, snippet (≤300 chars), publication date, source URL and relevance rank. For full text, call misim_get_document with the returned id. Provenance: MISIM.AI library (lc_library_public). חיפוש בספריית MISIM

Return the actual due dates for periodic Israeli reporting and payment — VAT and income-tax advances, income-tax withholding, the detailed VAT report, and National Insurance where the year's notice covers it — with the reason for any postponement. Approved calendars: 2026, from the Tax Authority notice of 15.10.2025; and 2027, from the notice of 13.10.2026, which sets no National Insurance dates. Defaults to 2026 until 01.01.2027, then 2027. Filter by workflow, obligation or reporting month. Years without an approved calendar, and annual returns, return no dates and say so.

Calculate standard-rate VAT from a net or VAT-inclusive NIS amount for supported tax years. Uses exact minor-unit arithmetic and versioned rates; unsupported rates are refused. Not tax advice.