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.

IR715: Binding rulings guide 

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