Schedule 6 of the Income Tax (Bookkeeping) Regulations

Computerized doctor's diary — every patient written in the diary on arrival for treatment

BaseCRM keeps a doctor's diary under Schedule 6: one click from the appointment, a running number for the tax year with no editing and no deletion, the appointment history as part of the books, and a printout with a page per day. For psychologists, physiotherapists, doctors, dentists and veterinarians.

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Who must keep a doctor's diary

Schedule 6 of the Income Tax (Bookkeeping) Regulations sets out how a doctor keeps their books, and defines "doctor" broadly:

  • Doctors
  • Psychologists
  • Physiotherapists
  • Dentists and dental therapists
  • Veterinarians

Under section 2, a doctor's bookkeeping system includes at least a diary, receipts, invoices and a file of external documents. The diary is the part receipts and invoices do not replace: it records who was received for treatment and when, even on a day when nothing has been paid yet.

What the regulations require — and what BaseCRM does

Each row points to the section it comes from

What the regulations require What BaseCRM does
A separate page for each day, with the date Section 3(a) A daily screen for every date, and the printout starts a new page for every day that has a line.
Every patient's name, and whether it was a home or night visit Section 3(a)(2) The patient's name is taken from the customer card or typed in, and a home or night visit is marked on the line itself.
The patient's name is written on arrival for treatment Section 3(b)(1) A click on "Arrived for treatment" next to the appointment, and the time the line was written is kept. A line for a day that has not yet come is refused.
The amount received, and the name of the party liable when the payer is not the patient Section 3(a)(3)–(4) An "Other payer" field on every line, and the amounts come from the receipts issued that day.
The receipt number Section 3(a)(5) Every receipt and tax invoice-receipt of the day is shown in the diary by its number, with the payment method.
Notes Section 3(a)(7) A notes field on every line.
A separate summary for each day Section 3(b)(2) The number of patients received and the day's total receipts are calculated for every day, on screen and in the printout.
The advance registration of patients is kept as part of the books Section 4 Every booking, change, cancellation and deletion of an appointment is kept in the diary's history, including appointments that came from Google Calendar sync.
A computerized diary is a "permanent file": no deletion, and sequential numbering through the tax year Section 1 Every line has a running number for the tax year. No editing and no deletion: a mistake is corrected with a void line stating the reason, and the original line stays, marked as void.
A printout: the taxpayer's name, the period, the production date, page numbering and an end mark Appendix E A PDF for a day or a period, with all of these at the foot of every page and "end of output" on the last page.
Keeping the bookkeeping system for seven years from the end of the tax year Section 25(c) Deleting a patient who has lines in the diary is blocked until the retention period ends, and the message states the date.

This is what the doctor's diary looks like in BaseCRM

Screenshots from the clinic demo business

The doctor's diary daily screen: appointments not yet recorded, patients received with a running number, and a void line
The daily screen: appointments not yet recorded, with an "Arrived for treatment" button; the patients received, with a running number and the time recorded; and a void line that points to the line it cancels.
A printed page of the doctor's diary for one day
The printout: a page per day, receipts by receipt number, the day's appointment changes, and at the foot of every page the business name, the period, the production date and the page number.

Paper doctor's diary vs. computerized doctor's diary

The same obligation, two ways to meet it

A bound book, by hand Computerized diary in BaseCRM
Recording the patient By hand, on arrival for treatment A click on "Arrived for treatment", and the time is kept
Numbering Pages numbered in advance An automatic running number for the tax year
A mistake A written correction, in the book itself A void line with a reason, and the original stays
Receipts and receipt numbers Copied from each receipt Taken from the receipts issued, by their number
Daily summary Worked out by hand, every day Calculated automatically
Appointments booked in advance A separate appointment book that has to be kept Kept with every change, as part of the diary
Seven years of retention Physical books in a safe place In the system, and deleting a patient is blocked during the retention period

How it works

The diary is written from your everyday work with appointments

The diary is already on

In a clinic-type business the diary is switched on automatically. In any other business you switch it on in Settings.

A patient arrives

Click "Arrived for treatment" next to the appointment, on the daily screen or on the appointment page. A patient without an appointment is recorded by name.

A mistake? A void line

Write the reason, and the void is recorded as a new line that points to the original.

Print it

One day or a period, to a PDF with a page per day — for your accountant or an audit.

What the diary does not do yet

So that you don't find out later:

  • The payments (expenses) column of section 3(a)(6) is not shown in the diary. Expenses are managed on the expenses screen.
  • There is no patient card and no precious-metals inventory list, which section 2(b) requires of dentists and dental therapists.
  • An accountant with access to the business does not see the diary screens. To pass the diary to them, produce a PDF.

About the software's registration with the Tax Authority

The Israel Tax Authority registers software and does not approve it, and the registration certificate itself states that registration does not confirm the software is fit for bookkeeping. BaseCRM is registered with the Israel Tax Authority as software for managing a computerized bookkeeping system (registration no. 259701), and receipts and invoices are issued in it — you can verify the software's registration with the Israeli Tax Authority. The diary is kept by BaseCRM according to the requirements of Schedule 6, as set out in the table above, section by section.

Frequently asked questions about a computerized doctor's diary

A doctor's diary is one of the books of account that Schedule 6 of the Income Tax (Bookkeeping) Regulations requires a doctor to keep. Each day has its own page, recording the name of every patient received for treatment, the amounts received and the receipt numbers, and notes. Alongside it, the advance registration of patients — the appointment calendar — is kept as part of the books.

Yes. Schedule 6 defines a "doctor" as including a psychologist, physiotherapist, veterinarian, dentist and dental therapist. For other therapy professions, which the Schedule does not name, check with your accountant.

A computerized diary counts as a bound book only if it is a "permanent file": no record in it can be deleted, and records are numbered automatically in a sequence kept throughout the tax year. In BaseCRM every line has a running number for the tax year, and no line can be edited or deleted — a mistake is corrected with a void line that states the reason, and the original line stays in the diary, marked as void.

Under section 3(b), the patient's name is written on arrival for treatment, and amounts received and paid no later than 30 days after the end of the month. In BaseCRM you click "Arrived for treatment" next to the appointment, and the time the line was written is kept. A line for a day that has not yet come is refused, and a late line for an earlier day shows the real time it was written.

Deleted — no, and that is exactly what a permanent file requires. A correction is made with a void line: you write the reason, the void is recorded as a new line with its own number that points to the line it cancels, and the original line stays in the diary, marked as void.

Yes. Section 4 provides that the advance registration of patients, by which the date and time of the visit are set, is kept as an integral part of the bookkeeping system. In BaseCRM every booking, change, cancellation and deletion of an appointment is kept in the diary's history — including appointments that came from Google Calendar sync — and printed with the day it belongs to.

The bookkeeping system is kept for seven years from the end of the tax year, or six years from the day the return for that year was filed — whichever is later (section 25(c)). In BaseCRM a patient who has lines in the diary cannot be deleted until seven years from the end of the tax year of their last line, and the message states until when.

No. The Israel Tax Authority registers software for managing a computerized bookkeeping system and does not approve it, and the registration certificate itself states that registration does not confirm the software is fit for bookkeeping. BaseCRM is registered with the Israel Tax Authority as software for managing a computerized bookkeeping system (registration no. 259701), and receipts and invoices are issued in it. The diary is kept by BaseCRM according to the requirements of Schedule 6 and the definition of a "permanent file", as set out in the table on this page.

For a clinic-type business — yes, from day one. For any other business type you switch it on in Settings, under Appearance & Design → Items shown in the system. Switching the diary off stops new lines and hides it from the menu, but deletes nothing already written.

Three things, so you don't find out later: it does not show the payments (expenses) column of section 3(a)(6) — expenses are managed on the expenses screen; it has no patient card or precious-metals inventory list, which section 2(b) requires of dentists and dental therapists; and an accountant with access to the business does not see the diary screens — you send them the PDF.

The doctor's diary is included in BaseCRM at no extra charge.

Go deeper

Running a private clinic

A comprehensive guide for therapists and psychologists

To the guide

Digital appointment management

Guide to switching to digital appointment management and booking

To the guide

Digital invoices in Israel

Legal requirements and tools for issuing invoices for therapists

To the guide
Recording and transcribing a meeting

A therapy session recorded and transcribed — and the transcript stays on the appointment

Record a full session, up to 90 minutes, and get a transcript attached to the appointment. The recording is transcribed on BaseCRM’s transcription server and is not sent to external AI services.

For example:
  • Completing the notes after a long session
  • An intake conversation with a new client
  • Going back to what was agreed in the previous session

  1. Consent before anything else

    Before recording, the participants confirm the meeting is being recorded. Without that confirmation, recording does not start.

    Screenshot — the meeting recording window: an explanation of privacy and a checkbox confirming that the participants know the meeting is being recorded

  2. Record up to 90 minutes

    On the appointment, choose “Record the meeting + transcript”, from the phone or the computer. The recording uploads in parts during the meeting.

    Screenshot — an active recording: the recording timer, how many minutes have already been uploaded and a stop-and-finish button

  3. The transcript arrives on the appointment

    Usually within a few minutes of the end, with a notification. Copy it or add it to the appointment description with one click.

    Screenshot — the meeting transcript on the appointment, with copy, add-to-description and delete buttons
  • The recording is transcribed on BaseCRM’s transcription server. It is not sent to external AI services.
  • The audio is deleted right after transcription. The transcript is stored encrypted, and everyone authorised to see the appointment can read it.
  • The transcription engine was trained on spoken Hebrew.

The transcript usually appears within a few minutes after the recording ends, and a notification is sent when it is ready. If the transcription server is offline at that time, the recording waits for it; a recording not transcribed within 7 days is deleted.

A doctor's diary written from your appointments

First year free — For businesses joining by 31.10.2026. When the free period ends: ₪29 a month, locked for the life of the subscription (instead of ₪99), for the whole business. Sign up without a credit card.

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