About this Guide

Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them.

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this guide

When you want to apply for a legally binding private ruling on a proposed, current, or completed arrangement.

What you will need

• Applicant’s details and IRD number
• Explanation of the issue(s) in question and a full description of the facts.
• State the taxation laws on which the ruling is sought.
• Names of all other parties to the arrangement.
• Relevant documents that relate to the question(s) raised.
• A draft ruling.

After you finish

The application should be submitted along with a completed IR713 form and Application for Private Ruling on Transfer Pricing Arrangement – Additional Declaration – IR713A form.

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