Tax Procedures Act

62. Binding public rulings

Edition: 2026-09-01 · In force

(1)The Commissioner may make a public ruling in accordance with section 63 setting out the Commissioner's interpretation of a tax law.

(2)A public ruling made in accordance with section 63 shall be binding on the Commissioner until the ruling is withdrawn by the Commissioner.

(3)A public ruling shall not be binding on a taxpayer.(Act No. 10 of 2018, s. 42)