Ruling and pre-ruling

Pre-ruling can provide you peace of mind. The pre-ruling process has the potential of saving you money and uncertainty:

Many organizations and businesses seek to neutralize every element of uncertainty through taxation decisions (pre-ruling decisions have the power to do so).

Preliminary taxation decisions are a powerful apparatus in the world of taxation. Auren Israel has developed a structured methodology for handling and obtaining preliminary taxation agreements with tax authorities so that the taxation decision will serve the needs and goals of the organization.

In this framework, we will develop a detailed and reasoned tax stand; which we will present to the tax authorities, before the submission of the application; we will ensure that the tax authorities are cooperative and supporting our position.

A preliminary consultation process for the client will allow the diagnosis and guidance on the feasibility of submitting a ruling request or other recommendations such as other counseling to achieve the best result for your business needs.

A "taxation decision" is a decision that regards the tax liability, tax results or tax consequences of a business activity carried out by the applicant for a tax decision or due to income, profit, expense or loss.

A tax decision is given by the department of tax decisions of the Israeli Tax Authority. The operation is carried out in most cases after it is getting the approval of the pre-ruling, and in some cases even after its implementation.

Taxation decisions can also be made in other countries, where the organization operates, and where our clients have business operations.

Auren International's team of experts will assist and submit according to the same unique methodology of success and adaptation of the taxation decision to the business needs.

The tax areas in which a preliminary tax decision can be made in Israel:

  • Ruling in IRS
  • VAT Rolling
  • Ruling for Real Estate Taxation
  • Ruling adjustments due to an inflation  
  • Ruling on Capital Investment benefits
  • Ruling on Capital Investment benefits in the agriculture industry
  • Ruling on the Industry benefits Law (Taxes)
  • Ruling for various specific tax provisions