- Removed the summary of rulings from IRAS’ website (paragraph 3.8.3).
- Clarified fees for express advance rulings (paragraph 5.2).
- Clarified processing time for advance rulings (paragraphs 6.1 and 6.2).
- Editorial changes made for improved clarity.
Source: iras.gov.sg
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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