There is something similar in the US called (iirc) an "IRS Letter" - which is basically the IRS saying how they interpret the law.
It is not binding, because they may be wrong. As long as you act in good faith, you can disagree and could end up in tax court or in real court, and the IRS could lose.
If you're not in the "make wage, pay tax" basic group, you will want to seriously investigate the tax advantages available to you, and how to take advantage of them.
