About BRA

In this section you will learn more about the Barbados Revenue Authority (BRA) including its mission, vision, divisions, services and much more.

Appeals & Objections

To dispute a Notice of Assessment, a person is required to file an objection on-line via the E-tax website stating the precise grounds for the objection. The tax account number (TIN) and the relevant income year must be indicated. The objection must be submitted not later than 21 days of the date of the Notice of Assessment.

Persons are reminded that they are required to pay all taxes due and outstanding as shown on the Notice of Assessment by the date indicated on the notice, notwithstanding that an objection may have been lodged against that assessment.

Where a person is not satisfied with notice of Re-Assessment following an initial objection to the Commissioner, that person may appeal to the Appeals Tribunal, by delivering within 30 days of the date of the Notice of Re-assessment, six copies of a notice of appeal to the Secretary of the Appeals Tribunal. The taxpayer may seek further recourse in the High Court if not satisfied with the decision of the Appeals Tribunal; but only on a point of law.