Income Tax / VAT Rulings
Revised Fee for Ruling
In accordance with recent regulatory changes, the fees applicable to ruling applications under the Income Tax Act and VAT Act have been updated, effective 01 October 2025. Please refer to the notice below for further information.
Income Tax Rulings
Under section 159 of the Income Tax Act any person who derives or may derive any income may apply to the Director General for a ruling as to the application of the Act to that income.
Below is a summary of all the rulings so far given.
VAT Rulings