Guides and forms
Binding rulings (IR715)
Use this guide to find out:
- what binding rulings are
- types of binding rulings (including private, product and short-process rulings)
- how to apply for one and the template to use
- what happens when we receive an application
- what we can and can't rule on.
Use the following forms to apply for a ruling
- Application for private ruling (IR713)
- Application for product ruling (IR714)
- Application for product ruling by promoter - statutory declaration (IR714A)
- Application for status ruling (IR712)
- Application for private ruling on transfer pricing arrangement – additional declaration (IR713A)
- Application for determination relating to financial arrangements (IR735)
- Apply for a short-process ruling