Procedural autonomy allows tax authorities to regulate their own advance-ruling procedures within the Chapter's limits. The Authority and the Appellate Authority are empowered to regulate their own procedure for advance rulings, subject to the provisions and limitations of ... Summary
Procedural autonomy allows tax authorities to regulate their own advance-ruling procedures within the Chapter's limits.
The Authority and the Appellate Authority are empowered to regulate their own procedure for advance rulings, subject to the provisions and limitations of the governing Chapter; this grants each body authority to determine internal procedural rules while remaining bound by the Chapter's requirements.
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