How do I apply for an income tax advance ruling?

You need to complete an application form and provide details of the arrangement to request for an advance ruling.  Fees are payable for the application.

Find out about:

• Who can apply? 
• What do I have to submit? 
• Who do I submit the application to? 
• What are the fees payable?
• Who do I contact for enquiries? 

Who can apply?

You may apply in your own right or on behalf of a person who has yet to come into legal existence.

Two or more persons may also jointly apply. 

If an agent is making the ruling request on your behalf, you need to give authorisation to the agent.

What do I have to submit?

You have to submit the following not later than 2 months (1 month for an express ruling) before the date of the proposed arrangement:

• Application form for income tax advance ruling   (119 kb)
• The application fee (a cheque for S$525 inclusive of GST drawn in favour of Inland Revenue Authority of Singapore); and
• A written ruling request providing:
  • a comprehensive description of the proposed arrangement;
  • background of the parties to the arrangement;
  • the issues to be considered;
  • propositions of the law that relate to the issues raised in the request; and
  • a draft ruling. 

You may submit the written ruling request using the template attached as Appendix 1 to the application form for income tax advance ruling  (119kb).

• To enable us to expedite the review of your ruling request, you will need to submit additional information if the arrangement involves one of the topics or transactions below: 
  • Sale of property     (66kb)
  • Sale of shares    (59kb)

Who do I submit the application to?

Please submit your application (postage free for local mails) to:

*Applications should be directed to the Assistant Commissioner of the relevant tax divisions as follows:

What are the fees payable?

When you apply for an advance ruling, the aggregate of the following fees would be payable:

• Application fee

S$525 (inclusive of GST) is payable upon application.

It is non-refundable even if we reject your ruling request (for example: where the arrangement is hypothetical).

This fee takes into account the time taken to determine if we are able to accede to your request. 

• Further-time based fee

An hourly rate of S$131.25 (inclusive of GST) for each hour or part-thereof subsequent to the first 4 hours taken to provide the ruling.

• Reimbursement fee

For any costs and reasonable disbursements incurred by us in relation to the ruling and any fees paid by us for external professional advice.

We will seek your agreement before obtaining any external professional advice.

•  Additional fee

In the exceptional circumstance where we have agreed to give priority to the application, you will be charged an additional fee of up to two times the aggregate of the application fee and further time-based fee.

Who do I contact for enquiries?