IRAS has published the 3rd Edition of the E-tax Guide on “Advanced Ruling System” on 23 December 2013.
Paragraphs 9 and 12 of the Guide and theAnnex have been revised to reflect
an increase in the advance ruling application fee (to S$562)and the
further time-based fee (to S$140.50).
If you have any questions regarding the above, please contact me at email@example.com.