Founding Partner — CPA and jurist (LL.M.), former Senior Income Tax Assessment Inspector
Founding Partner · CPA & Jurist (LL.M.)
For a personal meeting on representation before the tax authorities:
CPA Hanoch Hager is a Founding Partner of Hager-Alperowitz & Co., a certified public accountant and jurist. He built his professional knowledge from both sides of the table — first as someone who prepared assessments on behalf of the state, and then as someone who represents taxpayers before it.
For many years he served as a Senior Income Tax Assessment Inspector at the Jerusalem Assessing Office. That first-hand familiarity with how an assessing officer works — what is examined, what raises a question, and what a properly prepared file looks like — is what underlies the firm's approach to representation in assessment hearings.
Alongside his work at Income Tax, he served as a privatization economist at the Government Companies Authority — a role that required economic analysis of large public bodies, valuation of activities and examination of organizational structures ahead of a change of ownership.
In addition to his professional activity, Hanoch volunteered as a member of the General Assembly of ZAKA.
Hanoch's economic background is what brings the firm the dimension beyond the return and the assessment. Numbers are the result of business decisions, and an accountant who sees only the result arrives too late.
In practice, the advisory includes examining the structure of the activity and its fit with the stage the business is at, profitability and pricing analysis, building business plans for raising investors and for feasibility review, accompanying growth and the entry of partners, and turnaround plans for businesses that have run into difficulty. In all of these, the first question is not "how do we report this" but "what is the right thing to do" — and the reporting follows from that.
B.A. in Economics and Accounting from the Hebrew University of Jerusalem, and LL.M. in Law from Bar-Ilan University. The combination of accounting and law is what allows him to move confidently between the numerical side of a case and its interpretive and procedural side.
Why this matters to the client. An assessment hearing is not merely an argument about numbers — it is a proceeding in which presentation, documentation and the order of argument carry weight. Someone who sat on the other side of the table knows in advance which questions will be asked, and what needs to be ready before walking into the room.
Don't walk in alone and unprepared. Let's go over the file together before the hearing
Contact us nowEpisode 3 · 33:06 min · in Hebrew · together with CPA Zvika Alperowitz
Definition of assessment and the role of Israeli assessing officers in determining taxpayer obligations. How an assessment proceeds and your rights as a taxpayer.
Read more →Surprise Tax Authority inspections, test purchases and the unrecorded receipt — what inspectors check, the consequences of book disqualification, and how to prepare. Includes an owner's checklist.
Read more →The first strategic decision every entrepreneur faces: open as a registered dealer or incorporate. A review of the advantages, disadvantages and tax considerations of each path.
Read more →