This license applies to all materials on the site to which the Ministry owns full copyrights. Copyrighted materials can be identified by the caption stating that "copyrights belong to the Israel Tax Authority", which appears below or alongside the material.
It is permitted to:
Use, for no charge, any material labeled with the caption "the copyrights belong to the Israel Tax Authority" either below or alongside it, for any purpose, subject to the following conditions:
Materials may be copied, distributed, presented and sent free of charge.
Technical changes may be made to any material in order to accommodate it for use on any other media or format.
Specify the name of the creator and the name of the Ministry beside the material.
It is forbidden to:
Change the material or use it in a manner that compromises the reputation or dignity of the State, of the Ministry or of the creator.
Create derivative materials or grant sub-licenses for the material (other than those permitted according to the license terms or law).
1. "The material" is a creation protected by copyright laws that is offered for use according to the
terms of this license.
2. "The user" is a person that exercises rights according to the terms of this license and that has
not violated the terms of this license.
1. The Ministry hereby offers the public a license to use the materials on the site in which the
copyright fully belongs thereto, according to the provisions below.
2. Note that the Ministry does not own the copyrights for all materials that appear on the site, and
this license is thus granted only for Ministry copyrighted materials. These materials can be
identified by the caption "the copyrights belong to the Israel Tax Authority" which appears
below or alongside the material.
3. As aforesaid in Section B.2, the materials are offered for use subject to the terms of this license
(hereinafter – the License). By performing any of the actions permitted according to this
license, the user accepts the terms of the license and agrees thereto. The licensor provides the
user with the license as hereby described in exchange for the user's consent to these
B. Provision of license
Subject to the terms of this license, the licensor hereby grants the user a global, royalty-free,
non-exclusive, indefinite license, for any purpose, to use the materials as aforesaid in Section
B.2 as follows and subject to the following conditions:
1. Duplication of the materials, distribution of copies thereof, transfer thereof to the public,
provision thereof to the public and transmission thereof on any media or format, as well as
making technical changes to the material, as required in order to exercise rights on any
media or format and only to the extent required – are permitted.
2. Formation of derivative materials, specifically distortion, disruption, or performance of other
actions that might compromise the reputation or dignity of the author or of the licensor – is
3. Granting a sub-license for the material is forbidden.
4. In any use of the material, the user must specify the name of the creator and the name of the
Ministry that owns the website in which the material was found.
5. For removal of doubt, the license to use the material does not include materials in which the
copyright belongs to entities other than the Ministry. Any use of such materials that bear the
caption "the copyrights belong to the Israel Tax Authority" below or alongside them, is
permitted subject to receiving approval from the owner of the copyright therein.
6. It is clarified that the licenses does not necessarily encompass the moral right over the
material, which belongs to the creator. In case violations of the creator's moral rights are
suspected, the user must contact to the creator and request consent for the desired use.
7. This license does not allow, permit or approve any action that is a tort or violation of any
statutory provisions, including the Privacy Protection Law, 5741-1981.
8. This license does not obligate the Ministry to upload all or any of the materials that it owns to
9. The license is provided in relation to materials that appear on the site, as is, including the
resolution in which they appear on the site. This license does not obligate the Ministry to
upload the materials to the site in another format, including a different format or any resolution,
or to provide the materials in any other manner, including formats and resolutions that differ
from than those on the site.
C. Nullification of the license
This license and rights granted thereby will immediately be nullified upon violation of the license
terms by the user.
D. Representations, warranty and disclaimer
This license as aforesaid in Section C is offered to the public "as is". Use of the materials according to the license is done at the responsibility of the user only.
The Ministry reserves the right to change the terms of the license at any time. In case of changes to the terms of the license, this change will apply onwards, that is, will not apply to uses done before the change was introduced.
• The Ministry reserves the right to remove material from the site at any time.
• The Ministry will not bear responsibility for compatibility of the license and/or the materials with
the user's needs.
• The Ministry will not bear responsibility for changes made to materials by the user or any third
• The Ministry will not bear responsibility for third party use of the license or use of the site.
• The Ministry will not bear responsibility for any damage incurred by the user or any third party as
a direct or indirect result of use of the site, including downloading photos according to the license
terms, damage caused due to software applications downloaded directly from the site or
1. Additional conditions regarding the aforesaid license agreement:
A. A party to this license will not be considered as having waived of any terms of this license or as
having agreed to violate any term thereof, unless the waiver or consent were done in writing and
signed by that party. This will require prior coordination with the Ministry's general counsel.
B. This license constitutes the full agreement between the parties regarding the material. There
are no understandings, agreements or licenses that not specified above. The licensor will not be
subject to any additional conditions that might appear in any notice on behalf of the user. Any
change to the terms of this license shall not be valid unless done by written agreement between
the licensor and the user.
2. Official publications of the State of Israel - In case of contradiction or discrepancy between
material published on this website and material that appears in the official written publications
of the State of Israel, only the material appearing in such official publications will be considered