Rule 22
Procedures Relating To Advance Ruling
(1) A person who demands for an advance ruling pursuant to Section 76 of the Act shall submit an application to the department in the format specified by the Department.
(2) Upon receiving an application pursuant to Sub-rule (1), the Department shall decide within Forty-five days.
(3) In cases where an advance ruling is not received from the Department within the period as referred to in Sub-rule (2), the applicant may submit an application to the Department for administrative review
pursuant to Section 115 of the Act or make an appeal to the Revenue Tribunal pursuant to Sub-section (4) of Section 116 of the Act.
(4) The Department may, prior to making decision pursuant to sub-rule (2), if it deems necessary, shall investigate from an officer and other expert.
(2) Upon receiving an application pursuant to Sub-rule (1), the Department shall decide within Forty-five days.
(3) In cases where an advance ruling is not received from the Department within the period as referred to in Sub-rule (2), the applicant may submit an application to the Department for administrative review
pursuant to Section 115 of the Act or make an appeal to the Revenue Tribunal pursuant to Sub-section (4) of Section 116 of the Act.
(4) The Department may, prior to making decision pursuant to sub-rule (2), if it deems necessary, shall investigate from an officer and other expert.