• Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling
• Rule 104 - Form and manner of application to the Authority for Advance Ruling
• Rule 105 - Certification of copies of advance rulings pronounced by the Authority
• Rule 106 - Form and manner of appeal to the Appellate Authority for Advance Ruling
• Rule 107 - Certification of copies of the advance rulings pronounced by the Appellate Authority
• Rule 107A - Manual filing and processing