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    <title>Applicability of advance ruling.</title>
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    <description>An advance ruling issued under this Chapter binds only the applicant who sought it on eligible matters and the concerned or jurisdictional officer in relation to that applicant, and remains binding only so long as the law, facts, or circumstances supporting the original ruling have not changed.</description>
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      <description>An advance ruling issued under this Chapter binds only the applicant who sought it on eligible matters and the concerned or jurisdictional officer in relation to that applicant, and remains binding only so long as the law, facts, or circumstances supporting the original ruling have not changed.</description>
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