Moshe, a computer technician from Netanya, has lived with his family in Tel Aviv for many years. In 2012, Moshe decided to move his computer business to Kfar Saba. After much work on the part of Moshe's accountant, Moshe submitted the report for 2013 to the tax authorities on April 15, 2014. On February 1, 2018, Ronen, the Supervisor in charge of Moshe's case, issued an assessment for 2013, in which he demanded that Moshe also submit a capital statement. Moshe submitted an objection to the assessment on 22.2.2018 but did not submit the capital statement. On September 1, 2018, in the absence of a discussion with Moshe, Ronen filed an assessment in an order with Moshe.

Required (short and concise answers should be presented!): To whom should Moshe announce the opening of the business and in how much time? Did Moshe act lawfully regarding the date of submission of the report for 2013? Did the Assessing Officer act lawfully in connection with the dates of issuance of the Assessment in Phase A? Did the Assessing Officer act lawfully in issuing the order? What is the mole code in stage B issued to Moshe? How soon can Moshe appeal the order?