Bezeq The Israeli Telecommunication Corporation Ltd.

Report Publication Announcement • Dec 15, 2025

2025-12-15

Bezeq The Israel Telecommunication Corp. Ltd. (the Company)

December 15, 2025

To: Israel Securities Authority Tel Aviv Stock Exchange Ltd.

Dear Sir/Madam,

Extension of Validity of Tax Ruling

Further to the immediate report of the Company dated September 18, 2016 regarding the tax ruling agreement, which includes an advance approval from the Israeli Tax Authority for tax purposes for the merger of the subsidiary Yes Television and Communication Services Ltd. (Yes) with and into the Company, in accordance with the provisions of Section 103B of the Income Tax Ordinance, and to the updates in the Company's reports regarding the extension of the validity of the approval, which was valid until December 31, 2025 (the Tax Ruling), immediate notice is hereby given that on December 14, 2025, the Company received a letter from the Israeli Tax Authority extending, at the Company's request, the validity of the Tax Ruling by one year, i.e., until December 31, 2026.

It should be noted that the letter from the Tax Authority included a statement similar to the statements included in its previous letters, whereby the Tax Authority will consider not to extend the validity of the Tax Ruling beyond December 31, 2026, unless there are signicant developments in 2026 with respect to the cancellation of the structural separation. According to the Company's position, it is entitled to an extension of the Tax Authority's approval in accordance with the terms of the Tax Ruling, and in any case, even if the validity of the Tax Ruling is not extended, the Company will be able to request a new tax ruling to replace the said Tax Ruling in the future. It should also be noted that as part of the 2025 work plan of the Ministry of Communications, one of the main tasks mentioned is, among others, the formation of staff work to examine the regulatory provisions regarding the structural separation for telecom companies, and that in October 2025 the Ministry of Communications published a public call and request for comments regarding a renewed examination of the obligation of structural separation applicable to the Bezeq and Hot groups. (For this matter, see update to Section 1.7.3 in the update to the corporation's business description chapter in the Q3 2025 report). For this matter, see also Note 7.2.1 to the Company's consolidated nancial statements for 2024.

Respectfully,

Bezeq The Israel Telecommunication Corp. Ltd.

7 HaManor Street, Holon 5886105

Bezeq – The Israel Telecommunication Corp. Ltd.