Internet Gold-Golden Lines Ltd.

Foreign Filer Report • Aug 29, 2019

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

F O R M 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of August 2019

INTERNET GOLD-GOLDEN LINES LTD. (Name of Registrant)

2 Dov Friedman Street, Ramat Gan 5250301, Israel (Address of Principal Executive Office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes ☐ No ☒

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- ___________

The following exhibit is attached:

EXHIBIT NO. DESCRIPTION

99.1 Report of Bezeq - The Israel Telecommunication Corp. Ltd., a subsidiary of B Communications Ltd., itself a subsidiary of the Registrant, filed with the Israel Securities Authority and the Tel Aviv Stock Exchange - Immediate Supplementary Report - Tax Asset

1

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

INTERNET GOLD-GOLDEN LINES LTD. (Registrant)

By /s/ Doron Turgeman

Doron Turgeman Chief Executive Officer

Date: August 29, 2019

"Bezeq" The Israel Telecommunication Corp Limited ("Bezeq")

Attn. Atn.

Israel Securities Authority The Tel-Aviv Stock Exchange Ltd

Immediate Supplementary Report - Tax Asset

Further to Bezeq's Immediate Report dated August 23, 2019 concerning the deferred tax asset for carried forward losses at the subsidiary D.B.S Satellite Services (1998) Ltd of NIS 1,166 million ("the Tax Asset") and the formulated position of the Israel Securities Authority ("the Authority") received concerning the Tax Asset, a Supplementary Immediate Report is hereby provided that at the Board meeting of Bezeq held on August 28, 2019 the Board decided to write off the Tax Asset from Bezeq's financial statements for Q2 2019 ("Q2 2019 Financial Statements").

For the purpose of assessing the probability of making use of the Tax Asset as of June 30, 2019, Bezeq took into account inter alia the absence of developments that occurred in its discussions with the authorities and government ministries, various developments in recent months and the impact of the passage of time. In the light of the foregoing, Bezeq's assessment of the probability of making use of the Tax Asset no longer meets "more likely than not", and accordingly it has written off the Tax Asset by changing the estimate starting from the Q2 2019 Financial Statements.

Therefore Bezeq has recognized tax expenses of NIS 1,166 million in the income statement of the Q2 2019 Financial Statements.

As noted in Bezeq's Immediate Report dated August 23, 2019, in accordance with the formulated position of the Authority's senior management, the assessment made by the Authority was correct as of the date of Bezeq's 2018 financial statements and onwards, which is different from Bezeq's position to cease recognition of the Tax Asset commenced from Q2 2019 Financial Statements. If Bezeq's position will not be accepted, there is a possibility that Bezeq will be required to re-present its 2018 and subsequent financial statements.

The above information constitutes a translation of the Immediate Report published by Bezeq. The Hebrew version was submitted by Bezeq to the relevant authorities pursuant to Israeli law, and represents the binding version and the only one having legal effect. This translation was prepared for convenience purposes only.