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Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2018

Taxes on Income [Abstract]

Schedule of reduced flat tax rate

Tax Year		Development  Region “A”				Other Areas  within Israel
2011-2012			10	%			15	%
2013			7	%			12.5	%
2014 and   thereafter			9	%			16	%

Schedule of deferred income taxes

		December 31
		2 0 1 8				2 0 1 7
		U.S. dollars in thousands
Research and development expenses		$	25			$	23
Carryforward tax losses			964				1,738
Other			9				9
Less - valuation allowance			(964	)			(1,738	)
		$	34			$	32

Schedule of taxes on income included in statements of operations

		Years ended December 31,
		2 0 1 8				2 0 1 7				2 0 1 6
		U.S. dollars in thousands
Current:
In Israel		$	396			$	491			$	945
Outside Israel			44				43				78
			440				534				1,023
Taxes in respect of previous years -							-				-
Deferred taxes in Israel			(2	)			63				146
		$	438			$	597			$	1,169

Schedule of reconciliation of theoretical tax expense

		Years ended December 31,
		2018				2 0 1 7				2 0 1 6
		U.S. dollars in thousands
Income before taxes on income, as reported in the statements of operations*		$	5,572			$	6,209			$	5,372
Theoretical tax expense			1,281				1,428				1,343
Less - tax benefits arising from Technologic Preferred Enterprise or Approved Enterprise status, see b. above			(772	)			(1,110	)			(208	)
			509				318				1,135
Increase (decrease) in taxes resulting from permanent differences:
Disallowable deductions			44				41				42
Changes in valuation allowance			(106	)			244				373
Changes in taxes resulting from computation of deferred taxes at a rate which is different from the theoretical rate and other			(9	)			(6	)			(381	)
Taxes on income for the reported years:		$	438			$	597			$	1,169
*     As follows:
Taxable in Israel			4,751			$	5,162			$	4,406
Taxable outside Israel			821				1,047				966
		$	5,572			$	6,209			$	5,372

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Tabular disclosure of reduced flat tax rate.

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-SubTopic 10
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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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