📋 What is a Tax Ruling?
A formal written opinion from NBR on how the VAT law applies to your specific factual circumstances. While not legally binding in all cases, rulings provide practical certainty and demonstrate good faith compliance.
When to Apply
🔹 Novel or complex transaction structures with uncertain VAT treatment
🔹 Large one-off transactions (mergers, property sales, restructurings)
🔹 Cross-border arrangements with place of supply uncertainty
🔹 New business models (digital platforms, sharing economy, marketplace)
Application Process
1️⃣ Prepare Application
Clear factual description. Specific questions with your proposed VAT treatment. Supporting documentation and legal analysis.
2️⃣ Submit to NBR
Submit through official channels with contact details for follow-up. Response time typically 30-60 days.
3️⃣ Review & Implement
Apply the ruling to your transactions. Maintain records of the ruling for audit defence. Review if facts change materially.