{"id":578,"date":"2020-05-20T13:50:46","date_gmt":"2020-05-20T13:50:46","guid":{"rendered":"https:\/\/levkovich-cpa.co.il\/?page_id=578"},"modified":"2023-07-05T13:47:58","modified_gmt":"2023-07-05T13:47:58","slug":"%d7%94%d7%a0%d7%94%d7%9c%d7%aa-%d7%97%d7%a9%d7%91%d7%95%d7%a0%d7%95%d7%aa","status":"publish","type":"page","link":"https:\/\/levkovich-cpa.co.il\/?page_id=578","title":{"rendered":"\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"578\" class=\"elementor elementor-578\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72c26ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72c26ec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-883d83f\" data-id=\"883d83f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d49a2c5 elementor-widget elementor-widget-heading\" data-id=\"d49a2c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05ea\u05d7\u05d5\u05de\u05d9 \u05d4\u05ea\u05de\u05d7\u05d5\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ce4f3a elementor-widget elementor-widget-heading\" data-id=\"8ce4f3a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b36722 elementor-section-stretched elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b36722\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4aa7e51 elementor-invisible\" data-id=\"4aa7e51\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_mobile&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-151a7c4 elementor-widget elementor-widget-text-editor\" data-id=\"151a7c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"tx-hd-title\"><span class=\"tx-hd-first-part\">\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d4\u05d5\u05d0 \u05e2\u05de\u05d5\u05d3 \u05d4\u05e9\u05d3\u05e8\u05d4 \u05e9\u05dc \u05d4\u05d7\u05d1\u05e8\u05d4, \u05d5\u05d4\u05d5\u05d0 \u05de\u05d4\u05d5\u05d5\u05d4 \u05d0\u05ea \u05d4\u05d1\u05e1\u05d9\u05e1 \u05dc\u05d3\u05d5\u05d7\u05d5\u05ea \u05d4\u05db\u05e1\u05e4\u05d9\u05d9\u05dd.<\/span><\/h2><div class=\"tx-hd-desc\"><div id=\"row_order_2\" class=\"fixed-row clearfix dynamic-fixedRow-1030\"><div id=\"banner-2\" class=\"content-wrapper box-shadow clearfix banner_holder\"><div class=\"template_builder banner clearfix\"><div class=\"featured_text withbutton\"><p data-fontsize=\"21\">\u05dc\u05d9\u05d3\u05e2 \u05d4\u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05d4\u05e8\u05d7\u05d1 \u05d5\u05d4\u05e0\u05d9\u05e1\u05d9\u05d5\u05df \u05d4\u05e8\u05d1 \u05d9\u05e9 \u05d7\u05e9\u05d9\u05d1\u05d5\u05ea \u05e8\u05d1\u05d4 \u05d1\u05d1\u05d9\u05e6\u05d5\u05e2 \u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05ea\u05d9\u05e7\u05d9\u05dd \u05e7\u05dc\u05d9\u05dd \u05d5\u05de\u05d5\u05e8\u05db\u05d1\u05d9\u05dd \u05db\u05d0\u05d7\u05d3.<\/p><p data-fontsize=\"21\">\u05d5\u05dc\u05db\u05df, \u05d4\u05e7\u05de\u05e0\u05d5 \u05d1\u05dc\u05d1\u05e7\u05d5\u05d1\u05d9\u05e5 \u05d5\u05e9\u05d5\u05ea\u05f3 \u05de\u05d7\u05dc\u05e7\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d5\u05e9\u05db\u05e8 \u05d9\u05d9\u05e2\u05d5\u05d3\u05d9\u05ea, \u05d4\u05e4\u05d5\u05e2\u05dc\u05ea \u05de\u05d5\u05dc \u05dc\u05e7\u05d5\u05d7\u05d5\u05ea\u05d9\u05e0\u05d5, \u05d1\u05d9\u05df \u05d0\u05dd \u05d7\u05d1\u05e8\u05d4 \u05d1\u05e2&quot;\u05de \u05d0\u05d5 \u05e2\u05d5\u05e1\u05e7 \u05de\u05d5\u05e8\u05e9\u05d4 \u2013 \u05db\u05dc \u05e2\u05e1\u05e7 \u05e2\u05dc \u05e4\u05d9 \u05d4\u05d2\u05d3\u05e8\u05ea\u05d5 \u05d4\u05e2\u05d9\u05e1\u05e7\u05d9\u05ea, \u05de\u05e7\u05d1\u05dc \u05d0\u05ea \u05de\u05d2\u05d5\u05d5\u05df \u05e9\u05d9\u05e8\u05d5\u05ea\u05d9 \u05d4\u05e0\u05d4\u05dc\u05ea \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d1\u05e8\u05de\u05d4 \u05d4\u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05ea \u05d4\u05d2\u05d1\u05d5\u05d4\u05d4 \u05d1\u05d9\u05d5\u05ea\u05e8.<\/p><p data-fontsize=\"21\">\u05de\u05d7\u05dc\u05e7\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05e0\u05de\u05e6\u05d0\u05ea \u05ea\u05d7\u05ea \u05d1\u05d9\u05e7\u05d5\u05e8\u05ea \u05e7\u05d1\u05d5\u05e2\u05d4 \u05e9\u05dc \u05e9\u05d5\u05ea\u05e3, \u05d5\u05d0\u05e0\u05e9\u05d9\u05d4 \u05de\u05e7\u05e4\u05d9\u05d3\u05d9\u05dd \u05e2\u05dc \u05e8\u05de\u05d4 \u05de\u05e7\u05e6\u05d5\u05e2\u05d9\u05ea \u05d2\u05d1\u05d5\u05d4\u05d4. \u05d4\u05dc\u05e7\u05d5\u05d7 \u05d9\u05d5\u05d3\u05e2 \u05d1\u05db\u05dc \u05e8\u05d2\u05e2 \u05e0\u05ea\u05d5\u05df \u05d0\u05ea \u05de\u05e6\u05d1\u05d5 \u05d4\u05e2\u05e1\u05e7\u05d9, \u05d5\u05d4\u05d5\u05d0 \u05d6\u05d5\u05db\u05d4 \u05dc\u05d8\u05d9\u05e4\u05d5\u05dc \u05d0\u05d9\u05e9\u05d9 \u05d5\u05d9\u05d9\u05e2\u05d5\u05e5 \u05e9\u05d5\u05d8\u05e3 \u05e2\u05dc \u05e4\u05d9 \u05e6\u05e8\u05db\u05d9\u05d5.<\/p><p data-fontsize=\"21\">\u05d4\u05e4\u05d9\u05e7\u05d5\u05d7 \u05d4\u05e6\u05de\u05d5\u05d3 \u05e9\u05dc \u05e8\u05d5\u05d0\u05d4 \u05d7\u05e9\u05d1\u05d5\u05df \u05de\u05e2\u05e0\u05d9\u05e7 \u05dc\u05dc\u05e7\u05d5\u05d7\u05d5\u05ea\u05d9\u05e0\u05d5 \u05de\u05e2\u05e7\u05d1 \u05e9\u05d5\u05d8\u05e3 \u05e2\u05dc \u05e1\u05db\u05d5\u05de\u05d9 \u05d4\u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05d4\u05de\u05e9\u05d5\u05dc\u05de\u05d9\u05dd, \u05d1\u05e7\u05e8\u05d4 \u05e9\u05d5\u05d8\u05e4\u05ea \u05d5\u05e6\u05de\u05d5\u05d3\u05d4 \u05e2\u05dc \u05de\u05e0\u05d4\u05dc\u05d9 \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea, \u05de\u05e2\u05e0\u05d4 \u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05de\u05d9\u05d9\u05d3\u05d9 \u05dc\u05db\u05dc \u05e9\u05d0\u05dc\u05d4 \u05d4\u05e2\u05d5\u05dc\u05d4 \u05d1\u05de\u05d7\u05dc\u05e7\u05d4, \u05d9\u05d9\u05e2\u05d5\u05e5 \u05e9\u05d5\u05d8\u05e3 \u05d5\u05d6\u05de\u05d9\u05e0\u05d5\u05ea \u05dc\u05dc\u05e7\u05d5\u05d7.<\/p><p data-fontsize=\"21\">\u05de\u05d7\u05dc\u05e7\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05de\u05e1\u05e4\u05e7\u05ea \u05d0\u05ea \u05d4\u05e9\u05d9\u05e8\u05d5\u05ea\u05d9\u05dd \u05d4\u05d1\u05d0\u05d9\u05dd:<\/p><ul><li data-fontsize=\"21\">\u05d4\u05db\u05e0\u05ea \u05e4\u05e7\u05d5\u05d3\u05d5\u05ea \u05d9\u05d5\u05de\u05df \u05d0\u05dc\u05e7\u05d8\u05e8\u05d5\u05e0\u05d9\u05ea<\/li><li data-fontsize=\"21\">\u05d4\u05db\u05e0\u05ea \u05d3\u05d5\u05d7\u05d5\u05ea \u05dc\u05de\u05e2&quot;\u05de, \u05d5\u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4<\/li><li data-fontsize=\"21\">\u05d4\u05db\u05e0\u05ea \u05de\u05e9\u05db\u05d5\u05e8\u05d5\u05ea (\u05db\u05d5\u05dc\u05dc \u05ea\u05e9\u05dc\u05d5\u05de\u05d9\u05dd \u05dc\u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 \u05d5\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9, \u05d4\u05e4\u05e7\u05ea \u05ea\u05dc\u05d5\u05e9\u05d9\u05dd \u05d5\u05d3\u05d5\u05d7\u05d5\u05ea \u05e9\u05e0\u05ea\u05d9\u05d9\u05dd)<\/li><li data-fontsize=\"21\">\u05d4\u05e4\u05e7\u05ea \u05de\u05d0\u05d6\u05e0\u05d9 \u05d1\u05d5\u05d7\u05df \u05d7\u05d5\u05d3\u05e9\u05d9\u05d9\u05dd \u05d5\u05e0\u05d9\u05ea\u05d5\u05d7\u05dd (\u05db\u05d5\u05dc\u05dc \u05d1\u05d3\u05d9\u05e7\u05d4 \u05e9\u05d5\u05d8\u05e4\u05ea \u05e9\u05dc \u05d4\u05d3\u05e8\u05db\u05d9\u05dd \u05dc\u05d7\u05e1\u05db\u05d5\u05df \u05d1\u05de\u05e1)<\/li><li data-fontsize=\"21\">\u05d4\u05ea\u05d0\u05de\u05d5\u05ea \u05d1\u05e0\u05e7\u05d9\u05dd<\/li><li data-fontsize=\"21\">\u05d4\u05ea\u05d0\u05de\u05d5\u05ea \u05dc\u05e7\u05d5\u05d7\u05d5\u05ea, \u05e1\u05e4\u05e7\u05d9\u05dd, \u05d1\u05e0\u05e7\u05d9\u05dd \u05d5\u05db\u05d5'<\/li><\/ul><p data-fontsize=\"21\">\u00a0<\/p><p data-fontsize=\"21\">\u05d4\u05db\u05d9\u05e8\u05d5 \u05d0\u05ea \u05de\u05d7\u05dc\u05e7\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05e9\u05dc\u05e0\u05d5, \u05ea\u05ea\u05e0\u05e1\u05d5 \u05d1\u05d8\u05d9\u05e4\u05d5\u05dc \u05de\u05e7\u05e6\u05d5\u05e2\u05d9, \u05d9\u05d7\u05e1 \u05d0\u05d9\u05e9\u05d9 \u05d5\u05e9\u05d9\u05e8\u05d5\u05ea \u05d9\u05d5\u05e6\u05d0 \u05d3\u05d5\u05e4\u05df.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8af4c27 elementor-invisible\" data-id=\"8af4c27\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_mobile&quot;:&quot;none&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed12533 elementor-widget elementor-widget-image\" data-id=\"ed12533\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"744\" src=\"https:\/\/levkovich-cpa.co.il\/wp-content\/uploads\/2020\/05\/tx.jpg\" class=\"attachment-full size-full wp-image-599\" alt=\"\u05d7\u05e9\u05d1\u05d5\u05ea \u05e9\u05db\u05e8\" srcset=\"https:\/\/levkovich-cpa.co.il\/wp-content\/uploads\/2020\/05\/tx.jpg 1000w, https:\/\/levkovich-cpa.co.il\/wp-content\/uploads\/2020\/05\/tx-300x223.jpg 300w, https:\/\/levkovich-cpa.co.il\/wp-content\/uploads\/2020\/05\/tx-768x571.jpg 768w, https:\/\/levkovich-cpa.co.il\/wp-content\/uploads\/2020\/05\/tx-100x75.jpg 100w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-296bc35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"296bc35\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49392fe\" data-id=\"49392fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e1cd41 elementor-widget elementor-widget-heading\" data-id=\"6e1cd41\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u05dc\u05d9\u05e6\u05d9\u05e8\u05ea \u05e7\u05e9\u05e8 \u05d5\u05e7\u05d1\u05d9\u05e2\u05ea \u05e4\u05d2\u05d9\u05e9\u05d4\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-870b2d4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"870b2d4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/levkovich-cpa.co.il\/?page_id=246\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05dc\u05d7\u05e5 \u05db\u05d0\u05df<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05ea\u05d7\u05d5\u05de\u05d9 \u05d4\u05ea\u05de\u05d7\u05d5\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d4\u05d5\u05d0 \u05e2\u05de\u05d5\u05d3 \u05d4\u05e9\u05d3\u05e8\u05d4 \u05e9\u05dc \u05d4\u05d7\u05d1\u05e8\u05d4, \u05d5\u05d4\u05d5\u05d0 \u05de\u05d4\u05d5\u05d5\u05d4 \u05d0\u05ea \u05d4\u05d1\u05e1\u05d9\u05e1 \u05dc\u05d3\u05d5\u05d7\u05d5\u05ea \u05d4\u05db\u05e1\u05e4\u05d9\u05d9\u05dd. \u05dc\u05d9\u05d3\u05e2 \u05d4\u05de\u05e7\u05e6\u05d5\u05e2\u05d9 \u05d4\u05e8\u05d7\u05d1 \u05d5\u05d4\u05e0\u05d9\u05e1\u05d9\u05d5\u05df \u05d4\u05e8\u05d1 \u05d9\u05e9 \u05d7\u05e9\u05d9\u05d1\u05d5\u05ea \u05e8\u05d1\u05d4 \u05d1\u05d1\u05d9\u05e6\u05d5\u05e2 \u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05ea\u05d9\u05e7\u05d9\u05dd \u05e7\u05dc\u05d9\u05dd \u05d5\u05de\u05d5\u05e8\u05db\u05d1\u05d9\u05dd \u05db\u05d0\u05d7\u05d3. \u05d5\u05dc\u05db\u05df, \u05d4\u05e7\u05de\u05e0\u05d5 \u05d1\u05dc\u05d1\u05e7\u05d5\u05d1\u05d9\u05e5 \u05d5\u05e9\u05d5\u05ea\u05f3 \u05de\u05d7\u05dc\u05e7\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d5\u05e9\u05db\u05e8 \u05d9\u05d9\u05e2\u05d5\u05d3\u05d9\u05ea, \u05d4\u05e4\u05d5\u05e2\u05dc\u05ea \u05de\u05d5\u05dc \u05dc\u05e7\u05d5\u05d7\u05d5\u05ea\u05d9\u05e0\u05d5, \u05d1\u05d9\u05df \u05d0\u05dd \u05d7\u05d1\u05e8\u05d4 \u05d1\u05e2&quot;\u05de \u05d0\u05d5 \u05e2\u05d5\u05e1\u05e7 \u05de\u05d5\u05e8\u05e9\u05d4 \u2013 \u05db\u05dc \u05e2\u05e1\u05e7 \u05e2\u05dc 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