Dan Wolf, CPA (Isr.)
Annual Withholding Tax File to the Israeli Tax Authority (form 856)
The Annual Withholding Tax File to the Israeli Tax Authority (form 856) is due by the end of March. The report is issued as a text file in a predefined format, and it lists the payments and tax amounts for each supplier. In addition, the filer is obligated to issue to each of its suppliers an Annual Withholding Tax Certificate. SAP IL localization provides a program to produce the 856 report and the supplier certificate. However, there are cases which require expertise to val
