3. Processing of ruling applications
If the Commissioner believes that no further consultation is needed with the applicant and they have the relevant information to proceed, the Commissioner will endeavour to respond within 6 weeks from the date of receipt of the application to receive a response. Any ruling by the Commissioner is final. No objection or appeal will be entertained. However, the right of objection against assessments made subsequent to the Commissioner’s unfavourable ruling will not be affected. For more information about advance rulings, please read the Departmental Interpretation and Practice Notes No.31 issued by the Inland Revenue Department.
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