As indicated, requests are normally dealt with in the order in which they are received. Every effort is made to deal with requests for advance income tax rulings as expeditiously as possible and taxpayers will be advised when any unusual delay is foreseen.
Requests for processing a ruling request ahead of its regular order may be granted if submitted to the Deputy Assistant Commissioner, Income Tax Rulings Directorate, outlining the reason for such special consideration.
The issuance of an advance income tax ruling may be delayed if it would require an interpretation of legislation on which the Directorate has not yet adopted an interpretation or if the Directorate is currently in the process of reconsidering its existing interpretation.