§ 108 — Advance rulings

108.—(1) The Comptroller may, on an application made by a person in accordance with Part 1 of the Seventh Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part.(2) Part 1 of the Seventh Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection.

(3) The fees specified in Part 2 of the Seventh Schedule are payable to and retained by the Authority in respect of any application under subsection (1).

(4) The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3).

(5) In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.

—(1) The Comptroller may, on an application made by a person in accordance with Part 1 of the Seventh Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part.

(2) Part 1 of the Seventh Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection.

(3) The fees specified in Part 2 of the Seventh Schedule are payable to and retained by the Authority in respect of any application under subsection (1).

(4) The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3).

(5) In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.