This document discusses voluntary tax disclosure in Israel. It provides background on the speaker, Hagi Elmekiesse, and describes the process for voluntary disclosure. There are two main steps - gathering documents to analyze potential tax exposure, and then applying to settle any criminal and civil tax issues. Conditions for voluntary disclosure include having no prior tax investigations and paying any taxes owed. Successful cases are described, including settling inheritance funds and funds from trusts or unreported e-commerce. The purpose is to receive immunity from criminal prosecution by fully disclosing any past unreported income or assets to Israeli tax authorities.