Joulus Gazit & Co.


“Income Taxpayer’s Right to Remain Silent”

A person investigated by Income Tax is obligated to cooperate in his investigation and submit all the necessary details to the assessing officer. This duty clashes with the right of the person under investigation not to incriminate himself. In the article, Advocates Yaacov and Ram Joulus review the law regarding the right to remain silent in an investigation, as set forth in section 135 of the Income Tax Ordinance. The distinction between the civil purpose, which this section aims to serve, and the criminal part of the Ordinance is of decisive importance, particularly when the concern hovering over civil proceedings is that the information revealed may result in the institution of corresponding criminal proceedings.
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