A person may apply to the Commissioner, subject to the payment of a fee and certain regulations, for a ruling on how any provision of the Inland Revenue Ordinance applies to him or the arrangement specified in the application. Full particulars will need to be provided before an advance ruling can be given.
Further details are provided in the Departmental Interpretation & Practice Notes No. 31 - Advance Rulings.
Some rulings of general interest have been selected for publication in the Publications and Press Releases section. They are for general reference only. For more details, refer to paragraphs 55 to 57 of the above Departmental Interpretation & Practice Notes.