Eligibility for Postponement
The law lists 11 categories of individuals eligible for deadline postponement during the “relevant period” or part thereof. Currently, the relevant period encompasses October 7, 2023, to November 7, 2023. These categories include:
- Those who served as soldiers (regular or reserve) during the relevant period or part thereof;
- Those who served as police officers during the relevant period or part thereof;
- Prison guards who served during the relevant period or part thereof in: (a) the Drug Enforcement Unit, the Central Intervention and Support Unit, the Special Unit for Subduing Prisoners, or a District Operational Unit; or (b) a wing in a prison solely for specific prisoners as defined in the temporary order;
- Those who served as firefighters during the relevant period or part thereof;
- Those who were missing, kidnapped, or held captive during the relevant period or part thereof;
- Those residing in one of these municipalities until October 7, 2023;
- Those hospitalized for at least 7 days due to injuries sustained during the relevant period as a result of enemy attack;
- Employees or volunteers working full-time for a rescue organization listed in subsections (1) to (5) of the Police Ordinance;
- Spouses of those listed in points 1-8 above, insofar as the spouse is jointly liable for the obligation;
- The estate of a deceased person listed in points 1-5, 7 or 8 above;
- A company with up to 5 shareholders or a registered partnership where one shareholder/manager is listed in points 1-6 above and holds at least 50% control of the company.
List of Eligible Municipalities
Currently, 99 municipalities are listed in the order. However, this list may be reduced or expanded depending on the ongoing conflict and the situation on the ground. These municipalities are:
Nahal Oz, Erez, Nir Am, Mefalsim, Kfar Aza, Gavim, Or Haner, Netiv Ha’asara, Zikim, Yad Mordechai, Karmiya, Kerem Shalom, Kisufim, Hulit, Sufa, Nirim, Nir Oz, Ein Hashlosha, Nir Yitzhak, Bari, Magen, Re’im, Saad, Alumim, Sderot, Be’erot Hilel, Dorot, Yachini, Ivim, Gav’am, Mevo’ot Betar, Yated, Shlomit, Neve, Sha’ar Avraham, Mevo’ot Betar, Yesha, Ami’oz, Peri Gan, Telmei Yosef, Ein Hashlosha, Yavul, Avshalom, Dekel, Tsor’ah, Ohad, Telmei Eliyahu, Sha’ar Nitzan, Be’er Nitzan, Shokeda, Shova, Kfar Mimoun, Tushiya, Zemeret, Misgav Am, Manara, Malkia, Ma’aleh Baruch, Yiftah, Dafna, Margaliot, Kfar Yuval, Kfar Rosh HaNikra, Hanita, Zara’it, Shitula, Avivim, Metula, Shlomi, Shomera, B’tse’t, Ya’ara, Dishon, Adמית, Arab al-‘Aramsha, Re’ger, Dovyev, Matat, Bar’am, Yiron, Nitu’a, Kfar Gil’adi, Ashkelon, Kiryat Shmona, Snir, Dan, Beit Hillel, Sha’ar Yishuv, Hagoshrim, Liman, Tzuba, Elon, Hagoren, Gorenot HaGalil, Even Menachem, Sasa, Tzefon, Ramot Naftali.
Postponement Period
The law sets the postponement period at 30 days. This applies to all matters for which postponement is granted (contracts, court orders, or mandatory payments).