Rule 119 lets an applicant renew an advance pricing agreement by a new application in Form No. 54, following the same procedure except the pre-filing consultation.
119
Rules 2026 · Rule 119
Renewing an agreement (advance pricing agreement)
Rules 77-130
The rule. A request for renewal may be made as a new application in Form No. 54 for an agreement, using the same procedure as in these rules, except the pre-filing consultation in rule 105.