Section 69A: Rulings

69A. Rulings (1) A person, who in the course or furtherance of his business, makes taxable supplies, may apply to the Director-General for a ruling as to the application of this Act to any of the supplies made to him or made by him. (2) An application under this section shall be in writing and shall— (a) include full details of the transaction relating to the supply together with all documents relevant to the transaction; (b) specify precisely the question as to which the ruling is required; (c) give a full statement setting out the opinion of that person as to the application of this Act to that supply; and (d) be accompanied by such fee as may be prescribed. (3) The Director-General shall, subject to subsection (3A), within 30 days of the receipt of an application under this section, give a ruling on the question to the applicant. (3A) Where the application is in respect of an issue which is the subject of an objection, representations before the Assessment Review Committee or an appeal before the Supreme Court or Judicial Committee of the Privy Council, the Director-General shall not give a ruling. (4) Subject to subsection (5), a ruling under this section shall be binding on the Director-General. (5) Where there is a material difference between the actual facts relating to the transaction and the details contained in the application, the ruling shall not be binding on the Director-General. (6) A ruling under this section shall be published by the Director-General in such manner as he may determine except that the identity of the person to whom the ruling relates shall not be indicated in the publication. (7) Subject to subsection (8), a person may rely on a ruling published under subsection (6) as a statement binding on the Director-General with respect to the application of this Act to the facts set out in that ruling. (8) The Director-General may publish a notice in the Gazette to the effect that a ruling, which he has previously published, shall cease to be binding with effect from a date which shall not be earlier than the date of the notice. [S. 69A amended by Act 18 of 1999; s. 57 (o) of Act 10 of 2017 w.e.f. 24 July 2017.] V4 – 46 (3) [Issue 10] Value Added Tax Act