Becomes increasingly complex tax legislation, taxpayers in the face for them to feel secure are more certainty search. Lack of certainty leads to increased compliance costs. Taxpayers requires a good understanding of the taxation law to fulfill their taxation obligations. Most countries use advance ruling system to provide more certainty for taxpayers, especially at future transaction. In Most Countries, Advance rulings have binding effect on administration, taxpayers and courts this is the most valuable characteristic of advance ruling system In this study, I explain advance ruling application of some countries. After try to determine insufficiency of Turkish advance ruling system, we made suggestions for improvement of the Turkish Advance Ruling system were introduced.