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</html><thumbnail_url>https://herzoglaw.co.il/wp-content/uploads/2020/12/photo-1517817748493-49ec54a32465.jpg</thumbnail_url><thumbnail_width>1350</thumbnail_width><thumbnail_height>900</thumbnail_height><description>Dear colleagues and clients, Regulation 15A of the Value Added Tax Regulations, 1976 (the &#x201C;VAT Regulations&#x201D;) stipulates that input VAT that employers have incurred due to their employees cannot be deducted by the employer, unless it was proven to the VAT director that the input VAT was sold or provided as a service to the [&hellip;]</description></oembed>
