Section 90A

The Comptroller may, on an application made by a person in accordance with Part 1 of the Fifth Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part.

Part 1 of the Fifth Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection.

The fees specified in Part 2 of the Fifth Schedule are payable to and are to be retained by the Authority in respect of any application under subsection (1).

The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3).

The Minister may by order amend the Fifth Schedule.

In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.