![]() The advance ruling will be binding on the Commissioner only in respect of the specific transaction on which the advance ruling is issued. ![]() The relevant Commissioner Inland Revenue (appointed in accordance with the provisions of the Income Tax Ordinance 2001) may provide comments to the committee regarding the application and, if it is deemed necessary, may provide the advice of a legal expert on the application and decide the issue in a joint sitting or by circulation amongst its members. This application is considered by a committee set up under the Income Tax Rules 2002. A non-resident person wishing to seek an advance ruling must make an application to the FBR in the prescribed form. The procedure for the issuance of an advance ruling is set out in Rule 231A of the Income Tax Rules 2002. ![]() Advance rulings can only be sought by non-residents.
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