Request a waiver of underpayment – Form 89a
Importers can request a waiver of underpayment pursuant to section 3 of the Indirect Taxes Law.
You can apply if you're a:
- commercial importer
- you represent a commercial importer:
- customs agent
- accountant
- lawyer
Attach to your application:
- sales invoices for a period of 3 months before and after the discovery date of the underpayment
- for claims over ILS 50,000 attach an affidavit
- any other document related to the claim
The service is free of charge
To apply:
- complete the waiver or cancellation of the debt - form 89a
- attach the required documents
- sign the application – the application must be signed by the importer or an accountant
- submit the completed form and required documents online
What happens next
You’ll get a confirmation message or email once your application has been received
You’ll get a decision on your application within 30 days of receiving all the required documents.
Please note, if there is any difference or conflict between the information on this page and the law, the provisions of the law will apply.