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TAXES ON INCOME (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Pre-tax Income (Loss)

		Year ended December 31,
		2021				2020				2019
Domestic		$	(15,419	)		$	(8,722	)		$	(8,934	)
Foreign			2,230				1,550				1,916
		$	(13,189	)		$	(7,172	)		$	(7,018	)

Schedule of the Reconciliation of the Theoretical Tax Expenses

		Year ended December 31,
		2021				2020				2019
Loss before taxes on income		$	(13,189	)		$	(7,172	)		$	(7,018	)
Theoretical tax income computed at the Israeli statutory tax rate (23% for the years 2021, 2020 and 2019, respectively)		$	(3,034	)		$	(1,650	)		$	(1,614	)
Changes in valuation allowance			2,604				1,979				951
Increase in losses and temporary differences due to change in Israeli corporate and “Approved Enterprise" tax			-				-				-
Write off of prepaid and withholding taxes			875				1,066				1,536
Foreign tax rates differences related to subsidiaries			14				35				44
Non-deductible expenses			71				72				470
Capital note release taxes			100				-				-
Other expenses and Exchange rate differences			488				(383	)			(143	)
Non-deductible share-based compensation expense			633				557				397
Change in expense associated with tax positions for current year			100				500				-
Actual tax expense		$	1,851			$	2,176			$	1,641

Schedule of Income Tax Expense

			Year ended December 31,
			2021				2020				2019
Current taxes		$	334				513			$	341
Deferred taxes expense (benefit)			420				97				(236	)
Taxes in respect of previous years			122				-				-
Write off of prepaid and withholding taxes			875				1,066				1,536
Change in expense associated with tax positions for current year			100				500				-
			1,851				2,176				1,641

Schedule of Deferred Income Taxes

		December 31,
		2021				2020
Deferred tax assets:
Operating and capital loss carryforwards		$	22,332			$	26,731
Research and development			9,161				2,602
Employee benefits			1,629				1,368
Intangible assets			179				282
Other temporary differences mainly relating to reserve and allowances			2,336				1,607
Deferred tax asset before valuation allowance			35,637				32,590
Valuation allowance			(30,256	)			(27,652	)
Deferred tax asset net of valuation allowance			5,381				4,938
Deferred tax liability:
Intangible assets			3,423				3,493
Other temporary differences mainly relating to reserve and allowances			1,958				1,025
Net deferred tax asset		$	-			$	420

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Publisher FASB
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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