The tender in Kiryat Ono referred to 4 land complexes in Kiryat Ono for the purpose of building 729 residential units. In this tender, about 80% of the housing units are subject to the terms of "Buyer's Price", while about 20% of the apartments are not subject to the limitations of the "Buyer's Price" program, and therefore the Appellant could have sold those apartments on the free market, at the price as it saw fit, to buyers as it saw fit and on dates of its choice.
- The Appellant won the aforementioned three tenders in the "Buyer's Price" track and notices of its winning were given to it on May 30, 2016 (in relation to the Tirat HaCarmel and Kiryat Eliezer tenders) and on June 11, 2018 (in relation to the Kiryat Ono tender). (Confirmations of the win were attached) As Appendix D to the amended statement of appeal as well as as as Appendices 1 and 9 to the affidavit of Mr. Roni Barak on behalf of the Respondent).
- The appellant submitted reports and self-assessments in relation to its winning of the three tenders, and there is no dispute that in all of the aforementioned self-assessments it declared the acquisition of a right in the land: Thus, in relation to the tenders of Tirat HaCarmel and Kiryat Eliezer in the reports dated June 29, 2016 (Appendix 7 to the Respondent's affidavit) and the same applies to the tender in Kiryat Ono in the report dated July 4, 2018 (Appendix 3 to the respondent's affidavit).
The appellant paid purchase tax in the amount of NIS 200,036 in respect of the tender in Tirat HaCarmel and NIS 1,273,776 in respect of the tender in Kiryat Eliezer.
The appellant paid purchase tax in respect of the tender in the four complexes in Kiryat Ono in the sum of NIS 7,735,455, NIS 5,456,292, NIS 6,532,740 and NIS 5,753,228.
Respondent 1 and Respondent 2, respectively, approved the appellant's self-assessments.
- On November 16, 2016, a construction and development contract was signed between the State and the Appellant in relation to the complex in Tirat HaCarmel (Appendix 2 to the appellant's affidavit).
On January 9, 2017, a lease contract was signed between the ILA and the appellant in relation to the land of the Tirat HaCarmel tender, and an appendix to the lease contract was signed: special terms (Buyer's Price Track) (Appendix 3 to the Appellant's affidavit).