The Assessing Officer — Who They Are and What They Do
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 →Founding Partner — CPA and jurist (LL.M.), former Senior Income Tax Assessment Inspector
Founding Partner · CPA & Jurist (LL.M.)
For personal representation before the tax authorities:
CPA Zvika Alperowitz is a Founding Partner of Hager-Alperowitz & Co., a certified public accountant and jurist. Most of his experience was gained inside the Israel Tax Authority — and today all of it is applied on the other side of the table: personally accompanying clients before the authorities.
For many years he served as a Senior Income Tax Assessment Inspector at the Gush Dan Assessing Office — one of the largest and most complex assessing offices in Israel. In that role he handled the assessments of businesses and companies, and became closely familiar with how an assessing officer exercises discretion: what justifies an examination, what counts as a satisfactory explanation, and where the line runs between a legitimate disagreement and a file being opened.
Beyond inspection work, Zvika lectured in the Income Tax inspector-training courses — that is, he taught the people who conduct the assessments. He also lectured in the taxation course at the College of Management and in the accounting course at Peres Academic Center.
Alongside this, he served as internal auditor of a local council — a role that requires independent examination of work processes, internal controls and the use of public funds. That experience adds a further dimension to the audit work the firm performs today for companies, non-profits and publicly funded bodies.
Today he personally accompanies clients before the tax authorities and government ministries, and leads the firm's handling of complex cases that call for deep familiarity with the procedure itself.
Much of the work happens long before anyone reaches the authority. A business owner makes decisions all year round — whether to incorporate, whether to bring in a partner, how to price, when to invest and when to hold back — and each of them carries a cost or an advantage that only surfaces later, in the annual return.
The advisory includes regular sessions with the client on the numbers, and not only on them: examining the right corporate structure, accompanying growth and the entry of partners or investors, building business and turnaround plans, and handling businesses that have run into difficulty. The goal is for the client to reach a decision with the full picture — rather than discover the consequences after it has already been made.
B.A. in Accounting and Economics and LL.M. in Law from Bar-Ilan University. This dual training — accounting and legal — is what makes it possible to manage a dispute with the authority on both the factual level and the interpretive level.
Why this matters to the client. Someone who lectured in the Income Tax inspector-training courses knows not only the procedures but the logic behind them, and what an inspector looks for in a file. That is an entirely different starting point for managing a hearing.
Personal accompaniment from the very first stage — before the file gains momentum
Contact us nowEpisode 3 · 33:06 min · in Hebrew · together with CPA Hanoch Hager
Definition of assessment and the role of Israeli assessing officers in determining taxpayer obligations. How an assessment proceeds and your rights as a taxpayer.
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