Does the statute of limitations apply to Israeli tax debts?

Tax debts assessed by the Israel Tax Authority (ITA) are governed by the Income Tax Ordinance, not the general Limitation Law. The ITA typically has 4 years to assess additional tax after a return is filed, extendable to 7 years where fraud or material errors are involved. Once assessed, the ITA has administrative enforcement powers including direct bank account attachments under Section 194 of the Income Tax Ordinance, which operate independently of the civil limitation framework.