Disagreeing with Income Tax Advance Ruling


Disagreeing with Income Tax Advance Ruling

An advance ruling is final and the taxpayer cannot appeal against the ruling, i.e. there is no appeal process provided in the Income Tax Act.

If you disagree with the ruling, you must declare in your annual tax return for the relevant Year of Assessment that you have obtained and chosen not to rely on the advance ruling. IRAS will review the difference in opinion when we review your Income Tax Return. You may appeal against any assessment raised on the basis of our advance ruling under the objection provisions in Section 76(2) of the Income Tax Act.


  • Strongly Disagree
  • Strongly Agree

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