Publishing of Income Tax Advance Rulings


We do not publish advance rulings as they are private and confidential.

IRAS issues e-Tax Guides and updates on our website to set out our views on the tax treatment of general tax issues.

Where useful or appropriate, IRAS will include examples modified from advance rulings in the e-Tax Guides and on our website, to provide greater tax certainty and transparency on IRAS' interpretation of tax laws.

You may wish to refer to these publications before making an advance ruling application.


  • Strongly Disagree
  • Strongly Agree

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