The Applicant who has fully complied with all terms and conditions of the advance pricing arrangement may, prior to the expiration of such agreement, submit the data to evidence no substantial change to the relevant facts or environment resulting in influencing the content of the advance pricing arrangement, apply with the collection authority-in-charge for an extension. The advance pricing arrangement can be signed again subject to the review and approval of the collection authority-in-charge, provided, however, that the extension period shall not exceed five years.