To obtain an advance ruling from IRAS, you are required to submit an application form along with the required fees and provide details of the arrangement as required.

Eligibility to Apply

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

Joint Applicants: Two or more persons may also jointly apply.

Authorised Agent: If an agent is making the ruling request on your behalf, you need to authorise the agent in Section D of the Application form for income tax advance ruling (152KB)Updated!

Documents to Submit

You have to submit the following before the date of the proposed arrangement:

  1. Application form for income tax advance ruling(152KB)Updated!

  2. A written ruling request providing:
    1. Full particulars of the arrangement in question comprising:
      • a comprehensive description of the proposed arrangement and the period concerned;
      • background of the parties to the arrangement;
      • business reasons for the arrangement, if applicable;
      • copies of all relevant documents with the relevant parts or passages identified;
    2. the issue(s) to be considered;
    3. the propositions of the law that relate to the issues raised in the request. 
      This should include:
      • sections of the Income Tax Act that are relevant to the request;
      • appropriate case laws, if any, and legal reasons that support the applicant's interpretation of the said section(s) involved; and
      • possible argument contrary to the interpretation proposed and legal reasons and authoritative support, if any, for these arguments;
    4. whether a previous request has been made on the same or similar arrangement. If so, the outcome of the request and reference of the ruling issued, if applicable; and
    5. a draft ruling.

Template for Written Ruling Request

You may submit the written ruling request using the template attached as Appendix 1 to the Application form for income tax advance ruling(152KB).Updated!

Please note that we may decline to accept your ruling application if any of the above information is not provided in the written ruling request.

Additional Information Required for Sale of Property/Shares

To enable us to expedite the review of your ruling request, you will need to submit additional information if the arrangement involves Sale of property (66KB) or Sale of shares (59KB). As the matter on which the ruling is sought would require IRAS to determine a question of fact, we can, at our discretion, decline to make a ruling after reviewing the additional information submitted.

Submission of Documents

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

Inland Revenue Authority of Singapore
Attention: Assistant Commissioner (*)
55 Newton Road
Revenue House
Singapore 307987

* For an arrangement that involves individual income tax, please indicate as follows:

Attention: Assistant Commissioner (Individual Income Tax Division)

* For an arrangement that involves corporate income tax, please indicate as follows:

Attention: Assistant Commissioner (Corporate Tax Division)

To avoid delay in the processing of the ruling application, please ensure that all documents relating to the Advance Ruling (including correspondences to IRAS subsequent to the application) are submitted in an envelope labelled clearly with either ‘Advance Ruling Application – Corporate Tax’ or ‘Advance Ruling Application – Individual Income Tax’.

If more than one envelope is used, you are required to label each envelope as mentioned and bundle the envelopes together. Please also indicate clearly on each envelope the total number of envelopes used.  

Fees Payable

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

  1. Application fee

    S$620 (inclusive of GST) is payable upon application.

    It is non-refundable even if IRAS declines to accept 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 accept the ruling request.

  2. Further-time based fee

    An hourly rate of S$155 (inclusive of GST) for each hour or part-thereof subsequent to the first 4 hours taken to provide the ruling.

  3. Reimbursement fee

    Any costs and reasonable disbursements incurred by IRAS in relation to the ruling and any fees paid by us for external professional advice must be reimbursed by the applicant. We will seek your agreement before obtaining any external professional advice.

  4. Additional fee

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

You can pay via Internet Banking Fund Transfer / Telegraphic Transfer to IRAS' bank account as stated below. With effect from 1 Nov 2018, only electronic payment will be accepted:

Description Details
 Payee Inland Revenue Authority of Singapore
OCBC Current Account Number629247511001
OCBC Bank / Branch Code7339 / 629
 OCBC Bank Swift Code OCBCSGSG

When making payment electronically, please indicate the UEN number and/ or applicant's name under Beneficiary Reference/ Purpose of Payment/ Remittance Information/ Payment Details field to avoid delay in the processing of the application.



Contact Informaton

Arrangement that involves

Contact number

Individual income tax

(+65) 6351 3090

Corporate income tax

(+65) 6351 3367


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