We may write to you or your tax agent for additional information to process your ruling request. We will only be able to process your ruling request when the additional information has been submitted.To help us expedite your request, please provide complete / detailed information in your ruling requests. For the list of details required, please refer to the e-Tax guide on "Advance Ruling System".
Generally, we will give you a ruling within 8 weeks of receiving all necessary information from you. If the request is a complex one and we cannot meet this time frame, we will inform you that we may take more than 8 weeks.
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What happens if my ruling application is accepted?
You will be informed of when you can expect the ruling to be issued and the estimated amount of total fees payable.
You will be required to confirm in writing your acceptance of the terms under which the ruling is to be issued.
What happens if my ruling application is not accepted?
You will be informed of the non-acceptance and the reason(s).
The application fee of S$525 will not be refunded.
Can I withdraw my ruling request?
You can withdraw your ruling request at any time before the ruling is given. The withdrawal must be made in writing.
- If the withdrawal is made before the confirmation of your acceptance of the terms under which the ruling is to be issued:
We will not refund you the application fee of S$525. No additional fees will be payable.
- If the withdrawal is made after the confirmation of your acceptance of the terms and before the ruling issued:
You will have to pay for the further time-based fee, reimbursement fee (if any) and additional fee (if applicable) chargeable for the time spent on the review of your ruling request up to the time of receipt of your withdrawal.