Institute of Tax Consultants in Israel

The Institute of Tax Consultants in Israel (Hebrew: לשכת יועצי מס בישראל) is the professional association that represents and unites tax consultants in Israel. Its status is anchored in law, and it functions as a registered association (amutah) under Israel's Associations Law. Membership in the Institute is not a precondition for practising the profession: the licence to practise is granted by the separate Tax Consultants Council, which operates under the supervision of the Ministry of Finance. The organisation was founded in 1968, when tax consultants and accountants decided to form a voluntary chamber called "the Chamber of Accountants and Tax Consultants" (לשכת החשבונאים ויועצי המס). After the Associations Law was enacted in 1981, the chamber registered as an association, and in 2004 it changed its name to "the Institute of Tax Consultants in Israel (Registered Association)". Its stated goals are to advance the professional standing and public image of the tax-consulting profession in Israel and to serve as a professional authority on taxation matters for the general public and for state bodies including the Ministry of Finance, the Ministry of Economy, the Israel Tax Authority, the National Insurance Institute and the Knesset. The Institute presents its professional opinions on fiscal issues affecting Israel's economy and is involved in shaping policy. It operates on two main planes: a professional plane and a public plane. Professionally, it provides the public with information about taxation and changes in regulations and legislation, and it runs training and continuing-education programmes for its members, including professional conferences, study days, seminars and courses. It also offers members additional services such as legal advice and labour-relations advice. On the public plane, it assists the self-employed and small businesses by submitting draft laws, comments and amendments to existing bills and to Tax Authority implementation directives, and its representatives take part in Knesset committee deliberations, including the Finance Committee, the Economy Committee, the Constitution, Law and Justice Committee, and the Labour, Welfare and Health Committee. The Institute has 12 branches across Israel. Its branches hold training and education sessions for tax consultants in their geographic areas and occasionally assist local business owners. They also hold meetings with local branches of government ministries and tax departments, intended to bridge existing disputes, raise suggestions for improving service, and air the claims of the self-employed and of small and medium-sized businesses. The Institute is governed through its main institutions: the General Assembly, the National Council, the Management and the Presidency. The Presidency is headed by the President of the Institute, who is a council member and chair of the Presidency and represents the Institute externally. Nine presidents have headed the Institute, including one woman. Since 18 December 2012 the serving president has been tax consultant Yaron Gindi. In recent years the Institute has been active on wartime and tax-policy issues. With the outbreak of the "Iron Swords" war it worked to secure aid grants for businesses and the self-employed affected by the war and was the dominant actor in Knesset discussions and in shaping the grant framework for businesses, leading negotiations with the Tax Authority and the Minister of Finance. In March 2024 it led a professional campaign against the Tax Authority's announced intention to charge VAT on tips for waiters; the campaign delayed collection to mid-2025 and cancelled the intention to collect retroactively, and a bill initiated and drafted by the Institute, submitted by MK Eliahu Revivo, passed a preliminary reading. On 30 April 2025 the director of the Tax Authority replied that he accepted the Institute's position and that VAT would not apply to tips.

The Institute of Tax Consultants in Israel was founded in 1968, when tax consultants and accountants decided to organise into a voluntary chamber called "the Chamber of Accountants and Tax Consultants" (לשכת החשבונאים ויועצי המס). The founding vision was to establish a professional and high-quality framework for the tax and accounting field. After the Associations Law was enacted in 1981, the chamber registered as an association (amutah). In 2004 it changed its name to "the Institute of Tax Consultants in Israel (Registered Association)", the name under which it has operated since. Over the decades the Institute grew into a leading institution and the professional spearhead in Israeli taxation. Its goals are to advance the professional and public image of the tax-consulting profession in Israel and to serve as a professional authority on taxation for the general public and for various authorities, including the Ministries of Finance and Economy, the Israel Tax Authority, the National Insurance Institute and the Knesset. The Institute presents its professional opinions on fiscal issues affecting Israel's economy and is involved in policy-making. The Institute operates under the Associations Law and is therefore required to maintain proper public administration through its main institutions: the General Assembly, the National Council, the Management and the Presidency. The Management serves as the board of directors and manages the Institute's day-to-day affairs in accordance with the policy set by the National Council and subject to the Institute's bylaws and the decisions of the General Assembly, the supreme body of the Institute. At the top of the managerial pyramid is the Presidency, headed by the President of the Institute, who is a council member and chair of the Presidency and represents the Institute externally on all matters it deals with, subject to Presidency decisions. Nine presidents have headed the Institute, including one woman. Since 18 December 2012 the serving president has been tax consultant Yaron Gindi. The Institute has 12 branches throughout Israel. The branches hold training and education sessions for tax consultants in their geographic areas and occasionally assist local business owners. They also hold meetings with local branches of government ministries and tax departments, intended to bridge existing disputes, raise suggestions for improving service, and air the claims of the self-employed and of small and medium-sized businesses. The Institute does not represent only tax consultants but also small and medium-sized businesses and the tax consultants working with them, both vis-à-vis the executive branch (the Tax Authority) and the legislature. It works on several planes: professional and public. On the professional plane, the Institute makes information about taxation and changes in regulations and legislation accessible to the general public. It conducts training and education for its members, including professional conferences, study days, seminars and courses. It also offers members additional services such as legal advice and labour-relations advice. In this framework the Institute promoted the passage of the Law Regulating the Practice of Representation by Tax Consultants, which expanded the powers of the tax consultant; the definition of the status of tax consultants in wage-auditor regulations; shortening the waiting time for approval of a power of attorney for a tax consultant; requiring the Tax Authority to notify the tax consultant when a client's account is attached; and recognition of the tax-consulting profession as academic. On the public plane, the Institute assists the self-employed and small business owners by submitting draft laws, comments and amendments to existing bills and to Tax Authority implementation directives. Its representatives participate in Knesset committee deliberations, such as the Finance Committee, the Economy Committee, the Constitution, Law and Justice Committee, and the Labour, Welfare and Health Committee. The Institute also works by initiating laws and regulations and submitting position papers to decision-makers. In this plane it promoted initiatives and draft laws including mandatory pension contributions for the self-employed, the Law to Encourage Self-Employed and Small Businesses, a law to recognise car expenses for small businesses, a change in the procedure for automatic attachment of bank accounts of debtors to the Tax Authority, separate tax calculation for spouses, an amendment to the draft law to encourage capital investments, tax benefits, and deduction of part of rental expenses for employees working from home. The Institute has representation on the Tax Consultants Council, which, by virtue of the Law Regulating the Practice of Representation by Tax Consultants, 5765–2005, is intended to register representing tax consultants in the register and grant them a licence, supervise the training of representing tax consultants, register interns and supervise their internship and examinations, supervise and preserve the purity and honour of the profession, and recognise institutions for training representing tax consultants. During the "Iron Swords" war, the Institute worked to provide aid grants to businesses and the self-employed affected by the war and was the dominant actor in Knesset discussions and in shaping the grant framework for businesses. It headed the negotiating team vis-à-vis the Tax Authority and the Minister of Finance and worked to formulate solutions ensuring an adequate response to field needs. This activity led to comprehensive economic arrangements that provided an economic safety net for affected businesses and the self-employed. In this framework the Institute approached the Minister of Finance, MK Bezalel Smotrich, and warned that reservist soldiers who are self-employed were expected to be required to return reserve-duty payments they had received from the National Insurance Institute. Following the Institute's approach, a draft law was formulated on the initiative of MK Yitzhak Kreuzer; the proposal was ultimately submitted and approved as a government bill, cancelling the demand to return the grants and establishing a dedicated compensation mechanism for self-employed reservists. In March 2024 the Institute led a professional campaign in response to the Tax Authority's notice of its intention to charge VAT on tips for waiters. The campaign led to postponement of collection to mid-2025 and cancellation of the intention to collect retroactively. At the same time, the Institute initiated and wrote a draft law submitted by MK Eliahu Revivo which determined that VAT would not apply to tips. The proposal passed a preliminary reading and won the support of government ministers. In parallel with submitting the law, the Institute initiated professional discussions on the matter with the Tax Authority, at the end of which the chair of the Institute, Yaron Gindi, submitted a summary letter detailing all the arguments underlying the Institute's position that VAT should not be imposed on tips. On 30 April 2025 the director of the Tax Authority replied to this letter that he accepted the Institute's position and that VAT would not apply to tips.

• 2005

  Law Regulating the Practice of Representation by Tax Consultants, 5765–2005, enacted; Institute has representation on the Tax Consultants Council.

• 2004

  Changed its name to "the Institute of Tax Consultants in Israel (Registered Association)".

• 1981

  Registered as an association (amutah) after the Associations Law was enacted.

• 1968

  Founded as a voluntary chamber called "the Chamber of Accountants and Tax Consultants".

• Yaron Gindi becomes serving President of the Institute.

• Institute leads campaign against VAT on tips; collection delayed and retroactive taxation cancelled.

• Tax Authority director accepts Institute position that VAT should not apply to tips.

• Adv. Hamza Abu Miala appointed Chair of Training at the Institute.

• 55th Eilat Conference held 18–22 October 2026.

The professional home and leading professional authority for tax consultants in Israel, representing the profession before state authorities and shaping fiscal policy.

• Professional membership

  Membership in the Institute, which is not a precondition for practising the profession.

• Training and continuing education

  Conferences, study days, seminars and courses for tax consultants.

• Legal and labour-relations advice

  Additional services offered to members.

• Public information on taxation

  Accessible information about taxation and changes in regulations and legislation.

• Legislative advocacy

  Draft laws, comments and amendments to bills and Tax Authority directives; participation in Knesset committees.

1. 1לשכת יועצי המס בישראל – official websiteymas.org.il
2. 2חזון ועשייה – לשכת יועצי המס בישראלymas.org.il
3. 3Institute of Tax Consultants in Israel – Wikidatawikidata.org
4. 4לשכת יועצי מס בישראל – Hebrew Wikipediahe.wikipedia.org