An updated e-Tax Guide has been published by the Inland Revenue Authority of Singapore (IRAS) to give guidance on aspects of the Goods and Services Tax (GST) advance ruling system and on the relevant application procedures in connection with the system. The Guide points out that taxpayers looking for an advance ruling should apply to the Comptroller of GST at least one month before the relevant GST filing deadline. In the case of an express advance ruling the taxpayer must apply at least 10 days before the deadline for filing the relevant return. The advance ruling will generally be issued by the tax administration within a month after the date that complete information is received from the taxpayer.