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of <h1>Advance Ruling Process: Application Review, Hearing, and Decision within 90 Days; Appeals for Disagreements Among Members</h1> Upon receiving an application, the Authority forwards it to the relevant officer, potentially requesting records. Applications are admitted or rejected after review and hearings, but not if the issue is already pending or decided. Applicants are given a hearing opportunity before rejection, with reasons provided. Accepted applications undergo further examination, and advance rulings are issued within ninety days. If Authority members disagree, the matter is referred to the Appellate Authority. Rulings are documented, signed, and sent to the applicant, concerned officer, and jurisdictional officer.
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