Advance ruling definitions clarify who may seek binding determinations and which institutional roles govern issuance. An advance ruling is a determination by the Authority on questions raised by an applicant within the prescribed scope; an applicant is any person who ... Summary
Advance ruling definitions clarify who may seek binding determinations and which institutional roles govern issuance.
An advance ruling is a determination by the Authority on questions raised by an applicant within the prescribed scope; an applicant is any person who files an application under the relevant provision. Authority denotes the Authority for Advance Rulings; Chairman the presiding officer; and Member any member of the Authority, including the Chairman.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.