Supplementing ORD-IN after submission: KIS requests and time limits

Supplementing ORD-IN after submitting an application

This guide covers the stage after submitting ORD-IN: supplementing an earlier application and the rules on time limits. It is not a guide to preparing the initial application or an assessment of a particular supplement.

Item 5: a new application or a supplement?

In item 5 of ORD-IN, indicate the purpose of the form you are submitting. This may be a new application or a supplement to an application submitted earlier. You may supplement an application on your own initiative or at the authority’s request, as stated in the Ministry of Finance’s instructions for completing applications.

Why does the authority request a supplement?

According to the Ministry of Finance’s instructions, the authority will request a supplement if the application contains formal deficiencies. The Ministry gives the following examples:

• failure to provide a comprehensive description of the existing facts or a future event;
• failure to present your own position on the legal assessment of those facts or that future event.

These are examples, not an exhaustive list of deficiencies.

An incomplete application: a request and 7 days

In its key information about applications, the Ministry of Finance states that if your application is incomplete, you will receive a request to supplement it. The Ministry instructs you to supplement the application within 7 days.

This guide does not determine when that time limit starts, how to calculate it or the specific date on which it expires.

An optional organizational aid

For your own use, you can prepare a list matching each point in the authority’s request to the supplement you have prepared. Suggested list structure:

• the point in the request;
• the corresponding supplement you have prepared;
• where you intend to present it.

This is solely an organizational recommendation, not an additional legal obligation or confirmation that the response is sufficient.

How does supplementing the application affect the three months?

According to the Ministry of Finance, the Director of KIS has 3 months from the date of receiving the application to issue an individual tax ruling. The period between the authority’s request and the applicant’s supplementation of the application is not included in that time limit.

Therefore, do not treat three months from sending the original form as an unconditional date for the case to conclude: the source refers to receipt of the application by the Director of KIS and excludes the supplementation period.

What does the Ministry say about not receiving a ruling?

The Ministry of Finance states that if you do not receive an individual tax ruling within 3 months, the position presented in your application is deemed correct. This rule must be read together with the rule that the period between the authority’s request and the applicant’s supplementation is not included in the three-month time limit.

We do not determine here whether that effect has occurred in a particular case or calculate individual dates.

When does an insufficient description mean no ruling?

The Ministry of Finance states that you will not receive an individual tax ruling if the issue was presented insufficiently and was not supplemented in accordance with the instructions contained in the authority’s request.

This guide does not determine whether a particular supplement meets the instructions in the request and does not guarantee that a ruling will be issued.