TERMS OF USE

 

TERMS OF USE

 
GENERAL

The Israel Tax Authority provides the online information and services on this website subject to the following conditions 

 
Official Publications

In case of contradictions or discrepancies between material publicized 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 correct

 
Liability
The State of Israel, its employees and its agents will not bear liability for compatibility of the website with the needs of the users, for errors or mistakes in the material presented therein; changes made to the material presented on the site by the user or any third party; any damage caused to the user or third party as a direct or indirect result of use of the website, including damage caused by software applications downloaded directly from the site or activated as a result of use of the website, including Active-X, JavaScript, Java applications.
 
License to use copyright materials that are fully owned by persons appearing on this website

This website is managed and maintained by the Israel Tax Authority (hereinafter – the Ministry). Photocopies, texts, video clips, etc. are protected by copyright (hereinafter – the materials), are owned by the Ministry or by third parties. All rights to the materials are reserved for right-holders only.

These materials may not be duplicated or used, other than according to the terms of license specified below or according to law (for example, creations in which the copyright has expired by law; fair use, etc.).

 
Summary of the license is presented for the convenience of the user and is subject to the full terms of use

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.

You must:
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.

 

 
A. General
 
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 
    conditions.
 
 
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 
    forbidden.
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 
    the website.
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 
  party.
• 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
  activated as a result of use of the website, including Active-X, JavaScript, Java applications.
 
E. Miscellaneous
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 
    correct.