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TAXES ON INCOME
 6 Months Ended
Jun. 30, 2023
Income Tax Disclosure [Abstract]  
TAXES ON INCOME
NOTE 8:-
TAXES ON INCOME
 
  a.
Deferred tax assets and liabilities:
 
The Company has net operating loss carryforwards for tax purposes of approximately $10.4 million, which may be carried forward indefinitely for which deferred tax assets was created.
 
  b.
Reconciliation of the theoretical income tax expense to the actual income tax expense:
 
For the six months period ended June 30, 2023 and 2022 the main differences between the theoretical tax expenses (statutory tax rate of 23%) and the actual tax expenses are tax benefit arising from "Preferred enterprises" and non-deductible items and others.