📘 The Barbados Revenue Authority Act, 2014-1
The Barbados Revenue Authority Act, 2014-1 is legislation enacted in 2014 to establish the Barbados Revenue Authority ("the Authority ") and to provide for its structure, management, and functions, as well as for appeals against its decisions and other related matters.
The Act consolidates tax administration under one statutory body, empowering the Authority to assess, collect, and enforce taxes, administer revenue laws, and advise the Government on fiscal matters. It enhances transparency and efficiency in public revenue management across Barbados.
Notably, the Act also establishes the Barbados Revenue Appeals Tribunal under Section 24, providing taxpayers with an independent and impartial forum to appeal decisions made by the Authority. The Tribunal ensures fairness and due process in the resolution of tax disputes.
📥 Download the full Act(s) below:
Access the official documents in PDF format by clicking the links provided.
- Barbados Revenue Authority Act, 2014-1
- Proclaimed by S.I. 2014 No. 13 on March 17, 2014, with the Act coming into operation on April 1, 2014
- Barbados Revenue Authority (Amendment) Act, 2017-10
- Barbados Revenue Authority (Amendment) Act, 2018-17
- Amended by Act 2019-57 (by Schedule)
- Amended by Act 2022-10 (by Schedule) ( Act Expire 31.3.2023)
- Amended by Act 2024-7(by Schedule)
- Barbados Revenue Authority (Amendment) Order, 2024 (S.I. 2024 No. 12)
- Amended by Act 2024-16 (by Schedule)