From Mr. Barak's affidavit and his testimony in his cross-examination, it emerges that Mr. Barak is not the appropriate and correct witness to testify on behalf of the Respondent in all matters relating to and relating to the issue discussed in the appeals at hand.
- Now, to examine the arguments on their merits.: The respondent raised an argument in his summaries that since that this is a request to amend a self-assessment, and in fact to cancel the self-assessment and the appellant's declaration therein - Such requests should be examined and approved sparingly and only in exceptional cases, and it should be examined on what grounds the taxpayer can be allowed, if at all, to amend and cancel his declaration. According to the Respondent's approach, there is also no symmetry to create a symmetry between the correction of an error in the content of the declaration submitted by the taxpayer, and the correction of an error initiated by the Respondent.
I examined this argument of the respondent as it was raised in his summaries, and I did not find in it what is the legal source or legal reference in the field of real estate taxation law, on which the respondent seeks to base this argument.
- There is nothing in the language of the clause 85 (a) The Real Estate Taxation Law, with its three subsections, makes any distinction between the type of amendment request requested (for example, an amendment regarding the determination of whether or not the sale of a "right in real estate" is involved), or between the identity of the applicant or the person making the amendment.
In fact, on the face of it, the language of Section 85(a) The law allows the submission of an application to amend a self-assessment that has been approved, since it stipulates that "The director may, Whether on his own initiative or at the request of the person who paid the tax, amend an assessment made according to Section 78(b) or (c) or according to section 82... [emphasis added]
- Article 78 The law is titled "An Assessment in the Sale of a Right in Real Estate or in an Action in a Real Estate Association" and it states:
")a) If a declaration has been given to the director by a seller or who performs an action in accordance with section 73(a) or (b), the declaration shall be deemed to be a determination of appreciation by that person (hereinafter – self-assessment), and the manager shall send the person who made the declaration, within 20 days from the date the declaration was given to him, a notice regarding the amount of tax that the person giving the notice is liable to according to the declaration; The law of such a notice is the same as the law of an assessment in respect of which a notice of assessment was given in accordance with section 86.