No personal appearance requirement: applicants may use provided video-conferencing facilities to participate in advance ruling proceedings. Applicants and their authorised representatives are not required to appear personally in proceedings under the E-Advance Rulings Scheme; instead, ... Summary
No personal appearance requirement: applicants may use provided video-conferencing facilities to participate in advance ruling proceedings.
Applicants and their authorised representatives are not required to appear personally in proceedings under the E-Advance Rulings Scheme; instead, designated tax administration officials must provide suitable video-conferencing facilities and supporting telecommunication software at necessary locations to ensure lack of access to video-conferencing does not deny applicants the Scheme's benefits.
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