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Advance Ruling Achieves 89% Satisfaction

  • Date 2009.10.29.
  • Read2387









Since
the NTS introduced the Advance Ruling Service last October in 2009, 150 Advance
ruling cases were recieved, and 127 cases have been settled. Applicants answered
89% of satisfaction towards the Advance Ruling Service.



The
Advance Ruling Service is to provide a clear and expedited ruling with regard
to a specific transaction of a taxpayer\'s business, provided that a ruling is
requested by the legal due date for tax filing with the disclosure of the taxpayer\'s
identity and the specific facts and circumstances of the transaction in question.
So far, 23 among 30 OECD countries have the advance ruling service as of 2008.






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