The Book Management Audit Department at the Holon Assessing Officer recently audited businesses in Holon and Bat Yam. The audit focused on businesses in which cases of non-registration of receipts had been discovered in the past, as well as businesses in respect of which information had emerged about the alleged omission of income and businesses with high turnover. The operation was preceded by covert audit purchases and observations.
During the operation, audits were carried out on 61 businesses, including carpentries, hairdressers, garages, restaurants and also the offices of accountants and lawyers. In 11 businesses, cases of non-registration of receipts were discovered. Among other things, the visitors came to the tax advisor’s office, where they found that two customer payments, totaling NIS 400, were not recorded in the books. When asked about it the tax advisor replied that "I did not have time to register".
The visitors also arrived at the Botox injection business in Bat Yam, where a security check for NIS 9,000 was found, which was not registered as required. When asked by critics why the check was not registered, the business owner replied that "The customer asked me to keep the check and she was supposed to replace it with another check for me".
At the Ray Max franchise branch in Holon, the visitors found a check for NIS 49,122, in addition to a sum of NIS 5,400 in cash received for one transaction and not recorded in the books. When asked about it the business owner replied that "I was mourning my father’s seven. This is the time he paid me so I did not get to register".
The visitors also visited a garden development and landscape architecture business, where they found that the business owner did not issue an invoice for a transaction for NIS 3,500. In response to visitors’ questions, the business owner replied that "I waited to receive another 1,500 shekels from the customer and then I intended to write an invoice for everything".
The Tax Authority said: "These operations are being conducted as part of the Tax Authority’s extensive activities against tax evaders and black capital. This is within the framework of the policy of increasing enforcement activity to improve and maintain deterrence, inter alia by conducting field operations, the purpose of which is to bring about true reports and the collection of real tax and thus increase equality in burden among citizens."