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Nahariyya 586 Mckoroth Water Co Ltd Pumping Nahariya Meat Prdcts Ltd (Kasher Meat) Peter France 91 Herzl 92 07 64 Rosenfeld Klara Hotel & Pension MargM Station En Ziv Meona 92 01 93 45 Herzl 92 06 63 Pharmacy Merkaz Varjas Ladislav Kasher 71 Weizman 92 01 Jj Joel Gutwirth Mgr Res 92 05 27 Nairn Mamos Grocery & Vegs 22 Hameyasdim 92 01 31 Rosenhcimer M Real Estate Melamed Chaim 5 Hahagana.. .92 07 93 Kevish Nahariya-Meona 92 07 60 Pharmacy Nahariyya Fishman Meir Sederot Hagaaton 92 00 20 Meller Moses 5 Sokolov 92 06 18 Naknik Nahariyya Kasher 20 Sederot Hagaaton 92 00 70 Rosenthal Haim Melzer Mordechai & Ada Soglowek & Reinhold 92 00 16 Pharmacy Szabo Yaakov Szabo 5 David Hamelech 92 04 53a Herzl 92 08 1 5 Nakor Cold Storage Ltd 71 Herzl 92 04 54 Roth Moshe Elecn 54 Herzl 92 04 35 Meonot Hagalil Bldg Co Ltd Rehov Hanna Senesh 92 00 08 Philosoph Josef & Elisabeth Rothledcr Dr Julius Ear Nose & Throat 12 Balfour 92 08 10 Narco S Hotel 53 Arlosoroff 92 05 17 Kiryat He'assor 529/36 92 06 51 A Zohar Mgr Res 92 03 42 Rehov David Remez 92 01 34 Photo Nahariya Lazar Dr Dov Rozen Abraham Tasiat Mamtakim J Schwarz Mgr Res 92 06 00 Natansohn Haim Iron Sederot Hagaaton 92 02 57 106 Herzl 92 0255 Merkaz Habassar Nahariya Meat & 14 Hagaaton 92 07 00 Pincovici Dr Robert Phys Rozen Kalman 44a Ahad Ha'am92 08 00 Sausage Fcty Rehov Herzl 92 01 43 Navon Zeev (Nusscn) 4 Nordau 92 06 97 Rubin Mohr M North American Messer Malka & ltzhak Sport & Musical Instrmnts I'm inn Cafe & Rstnt Finance & Development Corp Weizman 67/69 92 0 0 82 Rassco Commercial Centre. ..92 08 20 Sederot Hagaaton 92 00 27 Rehov Henriette Szold 92 04 65 Messilot Nahariya Ltd Nehmer Brigitte (Brita) Polak & Leuba Painters Rulf Dr Raphael (Dent Surg) & Gertrud 34 Sederot Hagaaton 92 04 61 Kiryat He'assor 543/8 92 0 8 01 Rehov Margoa 92 06 26 129 Herzl 92 08 01 Polak Dr Hary Surg Meyer & Co Mech Wkshp Neuman & Kovar Butchery Rulf Dr Shlomo 4 Kaplan 92 03 52 Rehov Masaryk 92 00 56 100 Herzl 92 00 66 21 Sederot Hagaaton 92 03 60 Rusnak Yehoshua Pension Andreas Meyer Res 92 00 66 Neuman Olga Beth Ofnah Pollack Arthur & Leah 15 Balfour 92 05 20 Meyer Gertrud Rehov Herzl.. 92 01 92 Sederot Hagaaton 92 01 24 8 Eliyahu Golomb 92 05 49 Rychwalski Kurt Cigarettes & Sweets Meyer Justus Lie Tourist Guide Neumann Dr Siegfried Restitution Office Pollak Blanka 41b Herzl 92 08 26 Agcy Sederot Hagaaton 92 00 23 100 Herzl 92 00 66 19 Hameyasdim 92 03 41 Pollak Dr Libia Phys 1 Pinsker.92 06 29 Res 47 Sokolov 92 08 70 Neve Hayeled Gershon De Haas Pool Janny 4 Sokolov 92 04 31 Michaeli Joseph POB 19 92 01 25 Popelniker Schimschon Office for Saadi Ghazi Journalist 3 Shevil Hageula 92 07 65 Niderman ltzhak Bookkeeping & Tax Adviser Kefar Mazra'a 92 04 80 Moshav Ben-Ami 92 03 36 Rehov Herzl 92 04 05 Michalovici M Herman Decorator Saar Kibbutz Hagalil Noff Eliezer Eng 39 Sokolov... 92 02 19 20 Hagaaton 92 05 22 Pressor Dr Heinrich Vet Surg Hamaaravi Mobile PO 92 00 10 Novae Dr Theodor Int Diseases Miller Yaakov 62 Herzl 92 04 90 Rehov Balfour 92 00 65 Safir Dov & Yael 11 Gordon... 92 06 87 33 Remez 92 08 60 Milouot Ltd Packing Riping & Fruit Printing Press Nahariyya A Turchan Sandler Michael Paz Agt Refrig POB 120 92 0 3 93 59 Herzl 92 01 26 Rehov Akko 92 03 06 Mirko Serv Station 105 Herzl .92 03 33 Res 8 Balfour 92 07 01 Sapira Aharon & Zipora Oberndorf Hanan Mivtachim Social Ins for Workers Ltd 32 Remez 92 0176 21 Keren Kayemet 92 02 32 Nahariya-Rosh Hanikra Rd...92 00 25 Sausage Fcty Naknik Nahariyya Olak Josef Butchershop Mizrachi Moshe Moshav Ben-Ami92 08 74 R Z A Electro-Mech Kasher Reinhold & Soglowek92 00 16 2 Shevil Hanurit 92 00 49 Modiano Nissim 16 Sokolov...92 07 81 18 Katzenelson 92 08 33 Sborowitz Karl Agt Oman Irgun Movilei Nahariya Bldg Mtrls Moetza Datit Rehov Ahad Haam.92 02 16 Radio Giora Berger Bros 11 Keren Kayemet 92 06 44 Supply & Trnspt 63 Weizman.92 07 72 Moetza Ezorit Sulam Zor Galil Maaravi 36 Sederot Hagaaton 92 03 90 Schapir Abraham Accnt Oppenheimer Ernst Mobile PO 92 02 79 92 06 79 Radvanyi Magda Cosmetician 76 Weizman 92 05 86 11 Jabotinsky 92 04 42 Moldau Uri Archt 1 Margoa... .92 00 77 4 Pinsker 92 08 30 Schapira Edwin Oren Abraham (Fcnyo) Moller Jonathan Rehov Sokolov92 04 33 Rajic Miroslav 3 Shevil Haberosh92 05 92 Kiryat He'assor 502/24 92 08 87 53 Arlosoroff 92 07 23 MOLLER TEXTILE CORP Rapaport Gustav 8a Golomb.. 92 06 70 Schaycr Herbert Tsevi Oren Gabriel Contr POB31 92 03 14 Rapoport Dov 34 Herzl 92 03 68 49 Jabotinsky .92 01 50 Rehov Margoa 92 06 07 Scheinbergcr Dragutin 97 Herzl.92 01 37 Mouadi Jabr Dahish M K RASSCO Rural & Suburban Settlement Ory Joseph Schidloflrma 41a Herzl 92 05 42 Kefar Yirka 92 06 02 Co Ltd Givat Trumpeldor... .92 06 84 Moshav Netiv Hashayara 92 06 55 Schidlof Lotte 25 Hameyasdim92 00 64 Mosad Hinuhi Evron En Sara 92 08 12 Osherov Jael & Shmuel Biology-Teacher Schier Naftali 28 Aliya 92 02 14 Ashrat Mobile PO 92 06 57 Raveh Nahariya Ltd Sanatorium 101 Flerzl 92 00 18 Moses Kurt Agt 48 Weizman 92 05 95 Schifter Michael 64 Jabotinsky .92 05 6! Oudkerk Benjamin Ins Agt Rechajim Shimshon Carpenter 54 Hamelech Shaul 92 06 93 17 Herzl 92 04 70 Schilling Leon Moshe Eliezer Asbestos Water Pipes & 9 Wolfsohn 92 05 57 12 Merkaz Mishari 92 04 38 Drainage Contr 31a Hermon .92 05 71 Rechnitzer Mordechai Schindler Moshe 95 Weizman.. .92 04 93 Mossel Arye Office Machs Repair 7 Jabotinsky 92 04 66 Schlesinger Boris 30 Remez.. .92 08 07 Pal Dr Ladislav Chldns Diseases 22 Palamah 92 06 80 Regba Moshav Schmicl V Locksmith & Mech Wkshp 41 Herzl 92 02 67 Motsh Haim Advct Ashrat Mobile PO 92 00 24 Indust Centre 92 02 64 Pamco Wafers & Cake Wafers Fcty 30 David Remez 92 06 75 Regensburger Hanna Pension SCHOOLS D Hershkovitz Muller Nina 53b Herzl 92 05 79 Ilanot Elem Givat Trumpeldor92 02 86 Indust Centre (South) 92 07 31 6 Nordau 92 02 02 Katzenelson Elem 92 07 53 MUNICIPALITY NAHARIYYA Pastry Ruben Shikun Memshalti Regev Isaac 48 Balfour 92 06 50 Offices Rehov Herzl 92 02 86 Rambam Elem 92 02 86 New Commercial Centre 92 07 02 Reich Arye Herbert Archt Regba Regional Elem School City Eng F Felzenbourg Res92 05 66 Raphael Ruben Mgr 24 E Golomb 92 06 52 Information Office 7t Herzl.92 02 80 Ashrat Mobile PO 92 05 46 Res 45 Herzl 92 07 02 Rcichental ltzhak 77 Herzl 92 07 33 Welfare Dept & Haga Offices.92 02 90 Relig Scndry Rehov Sokolov. .92 07 98 Pauker Yaakov Landscape Gardener Reichman Joel Sheirut Bait Magistrate's Court 6 Hameyasdim 92 01 00 Rcmez Elem Nahariya North92 02 86 45 Yitzhak Sadeh 92 07 18 Rehov Sokolov 92 03 65 Secondary Peazza Bruno 56 Weizman 92 04 34 Reichmann Haya & Samuel Galei Galil Municipal Rehov Henriette Szold 92 07 51 Pension Bellevue 3 Balfour 92 00 37 30 Herzl 92 08 24 Jl Bathing Beach 92 01 48 Sulam Zor Reg Elem Reif Yehoshua Farmer Municipal Club & Public Library PENSION BETH CHAVA Gesher Haziv 92 01 65 2 Yitzhak Sadeh 92 05 51 61 Herzl 92 02 87 Shavei Zion 92 03 91 Trumpeldor Elem 92 02 86 Reinhardt Dr Dvora Advct 63 Herzl 92 02 86 PENSION ERNA Ussishkin Elem 92 02 86 Sederot Hagaaton 92 03 49 Munz Esther 6 Herzl 92 06 72 Rehov Jabotinsky 92 01 70 Weizman Elem 8 Remez 92 07 52 Reiser Peter 13 Wolfsohn 92 02 42 Murai Elana Flowers PENSION FRANK KASHER Reitman Reuven Schwartz Benzion & Aviva Rassco Bldg 92 05 01 4 Aliya 92 02 78 7 Arlosoroff. .92 02 31 Musio Abraham 52 Yefe Nof 92 07 09 Indust Centre (North) 92 07 96 Pension Galei Ron Rcsofszky Arye 34 Herzl 92 06 81 Schwarz Dr Wilhelm 50 Sederot Hagaaton 92 07 07 4/6 Shevil Haoren .92 04 59 N Rest Home of Kupat Holim Shavei Zion Pension Hen 26 Jabotinsky 92 04 27 Schwarz Yoel Bldg Contr mce Nadan Shmuel 38 Weizman... .92 02 81 ° 92 00 44 92 06 00 PENSION PEER 3 Nordau.. .92 01 75 5 Remez Mgr 92 00 84 Nadler & Leibovici Furniture & Radio Secligman Elhanan 5 Nordau. 92 08 69 Pension-Hotel Gan-Shoshanim Robinson Rachel Shavei Zion 92 05 06 Shikun Memshalti 92 01 40 Segal Filip (Paltiel) 95 Weizman ,92 04 15 43 Weizman 92 08 88 Robinsonn Erwin Laundry Nahariya Agricultural Coop Soc Ltd Segal Shalom 29 Arlosoroff 92 03 21 Pension Popper 40 Sokolov Office 18 Yitzhak Sadeh 92 00 07 •92 01 97 Segal Shaul 10b Akiva 92 04 82 Rehov Jabotinsky 92 00 33 Rockman Hadassa Journalist Water Dept (Tech) Seger Ralael & Tamar Pension Rosenblatt Rehov Sokolov Rehov Weizman 92 00 52 92 01 35 92 08 73 Rehov Weizman 92 00 69 Shikun Vatikim 57 Fodder Store Rehov Keren Roesler Greta 20a Jabotinsky 92 05 91 92 06 16 Pension Rosenshein Leah Sela Abraham & Sara 82 Herzl.
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  • Salah A-Din St, +972-4-6015533

    Salah A-Din St, +972-4-6015533

    0 10Km Local Map & Boutique Tourism > Western Galilee Now (NGO) 19 16 5 34 1. Stern Winery 17. Noalush 35. Studio Jara Boutique Winery, Tuval Bakery, Delicatessen and Restaurant Glass & Ceramics Studio, Klil 054-3034361 Tarshiha, 04-6000068 052-4698631 2. Yiftah’el Winery 18. Amasbia 36. Hasia Naveh Studio Boutique Winery, Alon HaGalil Kosher Dairy Restaurant Patch Work. Cloth Coloring and 42 04-9861466, 052-2824644 Old Akko, 04-9021515, 050-3272778 Workshops, Bustan Hagalil 054-4770015 13 40 3. Lotem Winery 19. Shula from Shtula 38 33 Boutique Organic Winery, Lotem Kurdish Home Cooking, Shtula 37. Omanya 11 054-4661552, 054-7915868 052-8366818 Leather Handcraft Visitors Center 22 9 Workshops, Courses and Shop, Afek 4. Kishor Winery 20. Hagit Lidror 052-8391797, 04-8784330 Boutique Winery, Kishorit Cooking Classes & Home-Cooked 9 04-9085198 Vegetarian Food, Klil 38. Blacksmith Yuval Telem & Rushka 21 052-6464884 Gallery Cafe 45 39 5. Jullius Craft Distillery 20 Kibbutz Hanita 050-8880858 21. Galil Eat Workshop, Gallery and Cafe, Mattat 25 6 17 Cooking Classes & Galilean meals, 054-4371414/5 6. Malka Brewery Arcross the Galilee 26 35 Malka Queen’s Court, Yehiam 055-8810727 39. Dalit Benshalom - Studio for 23 41 6 The House of Malka, Tefen Mosaic & Sculpture 24 050-9957489 22. Brioche 43 Catering and Workshops 7. Alto Dairy Creation in Mosaic and Scultpture 36 Nahariya 077-4260520 Goat Cheese & Cafe, Shomrat in Iron and Concrete, Yehiam 7 4 04-9854802, 054-5614644 23. Janet’s Kitchen 052-3224431 Druze Home Hospitality 1 8. Shirat Roim Dairy Jat, 04-9561720/054-6503090 40.
  • Income Tax Ordinance [New Version] 5721-1961

    Income Tax Ordinance [New Version] 5721-1961

    Disclaimer : The Following is an unofficial translation, and not necessarily an updated one. The binding version is the official Hebrew text. Readers are consequently advised to consult qualified professional counsel before making any decision in connection with the enactment, which is here presented in translation for their general information only. INCOME TAX ORDINANCE [NEW VERSION] 5721-1961 PART ONE – INTERPRETATION Definitions 1. In this Ordinance – "person" – includes a company and a body of persons, as defined in this section; "house property", in an urban area – within its meaning in the Urban Property Ordinance 1940; "Exchange" – a securities exchange, to which a license was given under section 45 of the Securities Law, or a securities exchange abroad, which was approved by whoever is entitled to approve it under the statutes of the State where it functions, and also an organized market – in Israel or abroad – except when there is an explicitly different provision; "spouse" – a married person who lives and manages a joint household with the person to whom he is married; "registered spouse" – a spouse designated or selected under section 64B; "industrial building ", in an area that is not urban – within its meaning in the Rural Property Tax Ordinance 1942; "retirement age" – the retirement age, within its meaning in the Retirement Age Law 5764-2004; "income" – a person's total income from the sources specified in sections 2 and together with amounts in respect of which any statute provides that they be treated as income for purposes