Amendments
Scope of Income Tax Advance Ruling
The circumstances under which IRAS will not rule and may decline to rule have been updated.
Publishing Income Tax Advance Rulings
For advance ruling applications made on or after 1 June 2023, a summary of the ruling will be published on IRAS website at least 9 months after the ruling has been issued.
Application Form for Income Tax Advance Ruling
The updated form is to be used for submission of income tax advance ruling applications with effect from 1 June 2023.
Summary of Income Tax Advance Rulings Issued
Summary of the advance rulings on "Tax treatment of certain income and expense under the shipping incentive", "Tax treatment of tender fees payable on notes offered for sale and accepted for purchase by the issuer of the notes" and "Tax treatment of tender fees payable on notes accepted for purchase by the issuer of the notes".
