Frequently Asked Questions
Yes. Any Party to an appeal who is dissatisfied with the decision of the Tribunal may appeal against such decision to the High Court upon giving notice in writing to the Tribunal Coordinator within thirty (30) days after the date on which such decision was given.
Yes. Any Party to an appeal who is dissatisfied with the decision of the Tribunal may appeal against such decision to the High Court upon giving notice in writing to the Tribunal Coordinator within thirty (30) days after the date on which such decision was given.
Yes. Any Party to an appeal who is dissatisfied with the decision of the Tribunal may appeal against such decision to the High Court upon giving notice in writing to the Tribunal Coordinator within thirty (30) days after the date on which such decision was given.
Yes. Any Party to an appeal who is dissatisfied with the decision of the Tribunal may appeal against such decision to the High Court by giving notice in writing to the Tribunal Coordinator within thirty (30) days after the date on which such decision was given.
Yes. A person who is dissatisfied with the decision of the Revenue Commissioner upon an objection may, in writing, within thirty (30) days of the service of the notice of that decision, request the Revenue Commissioner to refer the decision to the Land Valuation Division of the Tribunal for the review of the valuation.
Yes. Any person who has objected to an assessment or determination and received a notice of confirmation, reassessment or re-determination can appeal to the Tribunal.
Also, a person can appeal if he/she has filed a Notice of Objection and the Revenue Commissioner has not, within six (6) months of the date of the filing of the Notice of Objection, delivered to him/her a Notice of Confirmation, Re-assessment or Re-determination.
Yes. A person who has objected to an assessment and who has received a Notice of Confirmation or a Notice of Re-assessment, may appeal the decision of the Revenue Commissioner.
Yes. A person who has received a notice of imposition of a penalty, may appeal.
Yes. The new owner of the land is entitled to carry on an appeal in their name, but they are not entitled to institute a new appeal. In continuing the appeal, they can add to or vary the grounds of the appeal.
Yes. An Appellant can email their documents to appeals.tribunal@bra.gov.bb. However, all hard copies of the Notice of Appeal and the supporting documents must be subsequently filed with the Tribunal’s Registry, at the earliest convenience.
Yes. An Appellant can email their documents to appeals.tribunal@bra.gov.bb. However, all hard copies of the Notice of Appeal and the supporting documents must be subsequently filed with the Tribunal’s Registry, at the earliest convenience.
Yes. An Appellant can email their documents to appeals.tribunal@bra.gov.bb. However, all hardcopies of the Notice of Appeal and the supporting documents must be subsequently filed with the Tribunal’s Registry, at the earliest convenience.
Yes. An Appellant can email their documents to appeals.tribunal@bra.gov.bb. However, all copies of the Notice of Appeal and the supporting documents must be subsequently filed with the Tribunal’s Registry, at the earliest convenience.
Yes. You can make an application to the Tribunal in writing for an extension of time to file a Notice of Appeal. This application must be accompanied by an adequate reason for the delay.
Yes. You can make an application to the Tribunal in writing for an extension of time to file a Notice of Appeal. This application must be accompanied by an adequate reason for the delay.
Yes. You can make an application to the Tribunal in writing for an extension of time to file a Notice of Appeal. This application must be accompanied by an adequate reason for the delay.
Yes. You can make an application to the Tribunal in writing for an extension of time to file a Notice of Appeal. This application must be accompanied by an adequate reason for the delay.
No. The Tribunal has no power to order one side to pay the expenses of the other, whatever the outcome. Each Party to the matter has to cover their own expenses (including any costs incurred by hiring an agent or Attorney to represent them) in preparing their case and attending the hearing.
No. The Tribunal has no power to order one side to pay the expenses of the other, whatever the outcome. Each Party to the matter has to cover their own expenses (including any costs incurred by hiring an agent or Attorney to represent them) in preparing their case and attending the hearing.
No. The Tribunal has no power to order one side to pay the expenses of the other, whatever the outcome. Each Party to the matter has to cover their own expenses (including any costs incurred by hiring an agent or Attorney to represent them) in preparing their case and attending the hearing.
Yes. The Tribunal may make such Order as it thinks fit with respect to the payment of costs.
No.
No.
No.
Yes. The Tribunal may confirm or reduce or increase the valuation appealed against.
Yes. The Notice of Appeal must be filed within thirty (30) days after the delivery of the notice of confirmation or notice of re-assessment.
Yes. The Notice of Appeal, along with a copy of the letter of request which was sent to the Revenue Commissioner to refer the decision to the Land Valuation Division of the Tribunal for review of the valuation, must be filed with the Tribunal Registry within thirty (30) days of the service of the notice of that decision.
Yes. The Notice of Appeal must be filed within thirty (30) days after the day on which the Notice of Confirmation, Re-assessment or Re-determination, as the case may be, was delivered to him.
No. You may represent yourself, or you may be represented by an agent or an Attorney-at-Law of your choosing.
No. You may represent yourself, or you may elect to be represented by an agent or Attorney-at-Law of your choosing.
No. You may represent yourself, or you may elect to be represented by an agent or an Attorney-at-Law.
No. You may represent yourself, or you may elect to be represented by an agent or an Attorney-at-Law.
Yes. An Appellant who desires to deduce evidence or to rely on the evidence of witnesses at the hearing of an appeal shall file along with the Notice of Appeal:
- a list of witnesses to be called at the hearing of an appeal;
- sworn statements on oath of the witnesses (e.g. Affidavits); and
- copies of every document to be relied on at the hearing.
Yes. An Appellant who desires to deduce evidence or to rely on the evidence of witnesses at the hearing of an appeal shall file along with the Notice of Appeal:
- a list of witnesses to be called at the hearing of an appeal;
- sworn statements on oath of the witnesses (e.g. Affidavits); and
- copies of every document to be relied on at the hearing.
Yes. An Appellant who desires to deduce evidence or to rely on the evidence of witnesses at the hearing of an appeal shall file along with the Notice of Appeal:
- a copy of the letter sent to the Revenue Commissioner requesting that the decision be referred to the Tribunal;
- a list of witnesses to be called at the hearing of an appeal;
- sworn statements on oath of the witnesses (e.g. Affidavits); and
- copies of every document to be relied on at the hearing (e.g. Independent Valuation Report).
Yes. An Appellant who desires to deduce evidence or to rely on the evidence of witnesses at the hearing of an appeal shall file along with the Notice of Appeal:
- a list of witnesses to be called at the hearing of the appeal;
- sworn statements on oath of the witnesses (e.g. Affidavits); and
- copies of every document to be relied on at the hearing.
An appeal is made by filing a Value Added Tax Notice of Appeal with the Registry of the Tribunal.
An appeal is made by writing a letter of request to the Revenue Commissioner to refer the Authority’s decision with respect to the valuation, to the Land Valuation Division of the Tribunal. This letter must then be filed with the Registry of the Tribunal together with a Land Valuation Notice of Appeal.
An appeal is made by filing an Income Tax (Automatic Exchange of Information) Notice of Appeal with the Registry of the Tribunal.
An appeal is made by filing an Income Tax Notice of Appeal with the Registry of the Tribunal.
The Income Tax (Automatic Exchange of Information) Division of the Tribunal may be contacted via email or telephone through the Tribunal Coordinator at appeals.tribunal@bra.gov.bb or 1-(246)-535-8213/8284.
Please note that all correspondence should be addressed as follows:
The Chairman
Barbados Revenue Appeals Tribunal
4th Floor Weymouth Corporate Centre
Roebuck Street
Bridgetown
St. Michael
The Income Tax Division of the Tribunal may be contacted via email or telephone through the Tribunal Coordinator at appeals.tribunal@bra.gov.bb or 1-(246)-535-8213/ 8284.
Please note that all correspondence should be addressed as follows:
The Chairman
Barbados Revenue Appeals Tribunal
4th Floor Weymouth Corporate Centre
Roebuck Street
Bridgetown
St. Michael
The Land Valuation Division of the Tribunal may be contacted via email or telephone through the Tribunal Coordinator at appeals.tribunal@bra.gov.bb or 1-(246)-535-8213/ 8284.
Please note that all correspondence should be addressed as follows:
The Chairman
Barbados Revenue Appeals Tribunal
4th Floor Weymouth Corporate Centre
Roebuck Street
Bridgetown
St. Michael
The Value Added Tax Division of the Tribunal may be contacted via email or telephone through the Tribunal Coordinator at appeals.tribunal@bra.gov.bb or 1-(246)-535-8213/ 8284.
Please note that all correspondence should be addressed as follows:
The Chairman
Barbados Revenue Appeals Tribunal
4th Floor Weymouth Corporate Centre
Roebuck Street
Bridgetown
St. Michael
A Notice of Appeal can be filed by the Appellant in person or by his authorized representative at the Tribunal Registry. Generally, Notices of Appeal are received between 10:00 a.m. and 1:00 p.m. and between 2:00 p.m. & 4:30 p.m. on any working day (Monday to Friday). However, these days and times have now been adjusted as a result of the Covid-19 measures.
A Notice of Appeal can be filed by the Appellant in person or by his authorized representative at the Tribunal Registry. Generally, Notices of Appeal are received between 10:00 a.m. and 1:00 p.m. and between 2:00 p.m. & 4:30 p.m. on any working day (Monday to Friday). However, these days and times have now been adjusted as a result of the Covid-19 measures.
A Notice of Appeal can be filed by the Appellant in person or by his authorized representative at the Tribunal Registry. Generally, Notices of Appeal are received between 10:00 a.m. and 1:00 p.m. and between 2:00 p.m. & 4:30 p.m. on any working day (Monday to Friday). However, these days and times have now been adjusted as a result of the Covid-19 measures.
A Notice of Appeal can be filed by the Appellant in person or by his authorized representative at the Tribunal Registry. Generally, Notices of Appeal are received between 10:00 a.m. and 1:00 p.m. and between 2:00 p.m. & 4:30 p.m. on any working day (Monday to Friday). However, these days and times have now been adjusted as a result of the Covid-19 measures.
The Appellant must file six (6) copies of a Notice of Appeal clearly stating the precise grounds of the appeal, along with six (6) copies of each document which the Appellant intends to rely on as evidence.
The Appellant must file with the Tribunal six (6) copies of a Notice of Appeal clearly stating the precise grounds of the appeal, along with six (6) copies of each document which the Appellant intends to rely on as evidence.
The Appellant must file with the Tribunal six (6) copies of a Notice of Appeal clearly stating the precise grounds of the appeal, along with six (6) copies of each document which the Appellant intends to rely on as evidence.
The Appellant must file with the Tribunal six (6) copies of a Notice of Appeal clearly stating the precise grounds of the appeal, along with six (6) copies of each document which the Appellant intends to rely on as evidence.
The composition of the Tribunal to hear the appeal will vary according to the complexity of the case but will comprise the Chairman or Deputy Chairman and no less than two (2) members of the Tribunal at any given time.
The composition of the Tribunal to hear the appeal will vary according to the complexity of the case but will comprise the Chairman or Deputy Chairman and no less than two (2) members of the Tribunal at any given time.
The composition of the Tribunal to hear the appeal will vary according to the complexity of the case but will comprise the Chairman or Deputy Chairman and no less than two (2) members of the Tribunal at any given time.
The composition of the Tribunal to hear the appeal will vary according to the complexity of the case but will comprise the Chairman or Deputy Chairman and no less than two (2) members of the Tribunal at any given time.
Yes.
Yes.
Yes. The Notice of Appeal must be filed within fourteen (14) days after the delivery of the notice of imposition of pecuniary penalty.
There is no filing fee for a Notice of Appeal.
While there is no filing fee for a Notice of Appeal, Section 86(2) of the VAT Act states that except with the leave of the Revenue Commissioner, a person may not object to an assessment unless the person has either paid the amount that was so assessed, or given security, in an amount and form satisfactory to the Revenue Commissioner, for the payment thereof.
Yes. You are required to deposit the respective sum prescribed for the particular class of case pursuant to the Land Valuation (Fees) Regulations, 1974.
The sum deposited is refundable. However, pursuant to Section 20(1) of the Land Valuation Act Cap. 229A, a failure to appear in person or by Counsel on the date of the hearing will result in forfeiture of the security deposit.
There is no filing fee for a Notice of Appeal.
Yes. Persons are allowed to use the free parking facilities available at Warrens Tower II.
Yes. Persons are allowed to use the free parking facilities available at Warrens Tower II.
Yes. Persons are allowed to use the free parking facilities available at Warrens Tower II.
Yes. Persons are allowed to use the free parking facilities available at Warrens Tower II.
- Under the CRS the reporting obligations of a Financial Institution are found under Part III, Paragraph 12 of the Income Tax (Automatic Exchange of Information) Regulations 2017.
- Under FATCA, the reporting obligations of a Financial Institution are found under Part II, Paragraph 7 of the Income Tax (Automatic Exchange of Information) Regulations 2017.
There is a pecuniary penalty for non-compliance with these provisions.
To pay any rates or taxes in accordance with the Land Tax Act, Cap. 78A. Such rates or taxes are imposed on the land based on the site value or improved value of the land stated in the land valuation.
On 17th November, 2014 Barbados signed an intergovernmental agreement (“the IGA”) with the United States of America (“USA”) for the implementation of the Foreign Account Tax Compliance Act (“FATCA”).
As an international tax instrument FATCA needed to be incorporated into Barbados’ domestic law in order to have effect. The Income Tax (Automatic Exchange of Information) Regulations 2017 (“the Regulations”) were therefore enacted to facilitate the implementation of FATCA within Barbados’ domestic legislative framework.
The Regulations govern the exchange of FATCA information and set out the obligations of the financial institutions to which the Regulations apply and specify rules on the collection and reporting of information by Financial Institutions, Information Technology and Administration capabilities.
The Regulations also facilitate domestic implementation of the Global Standard for Automatic Exchange of Financial Information in Tax Matters (“AEOI”) under the OECD and the Global Forum on Transparency and Exchange of Information for Tax purposes.
The AEOI consists of two components: (I) the Common Reporting Standards (“CRS”), which contains the reporting and due diligence rules to be imposed on financial institutions; and (II) the Model Competent Authority Agreement (“Model CAA”), which contains the detailed rules on the exchange of information.
The AEOI is based on a fully reciprocal automatic exchange of information system from which USA specificities have been removed. The domestic implementation of the CRS and Model CAA enables the automatic exchange of information between Barbados and its exchange partners and provides measures to ensure the highest standards of confidentiality and data safeguards.
As a Registrant you have an obligation to file your individual or corporation tax return and pay any tax liability arising. If you fail to file or pay your tax liability triggered on assessment, the Revenue Commissioner may impose penalties and interest.
As a Registrant you have an obligation to file your VAT return and pay any tax liability arising from an assessment or determination. If you fail to file or pay your tax liability, the Revenue Commissioner can impose penalties and interest.
Automatic Exchange of Information (AEOI) is the exchange of information between countries without the necessity of requesting it. Information is therefore exchanged on an automatic basis and the date of exchange is given by the AEOI Regulations.
FATCA is an important development in the USA’s efforts to combat tax evasion by USA persons holding accounts and other financial assets outside of the USA.
FATCA allows tax administrators world-wide to collaborate with the USA’s IRS in exchanging information on an automatic basis to assist in thwarting tax evasion. It is therefore a bi-lateral arrangement with the IRS.
As such, Barbados will automatically exchange information with the USA concerning accounts held in Barbadian Financial Institutions by USA persons. In turn the USA will exchange information with Barbados in relation to accounts held by Barbadian citizens in USA Financial Institutions.
Barbados has a Model 1A IGA, which is a reciprocal agreement by which Barbados and the USA are to equally exchange information.
In essence, Under Model 1A, financial institutions in Barbados will be able to report the information required under FATCA to the Barbados Revenue Authority, which is then obligated to forward that information to the USA Internal Revenue Service (“IRS”).
Under the reciprocity provisions of Article 6, the financial institutions in the USA will have equivalent obligations.
Generally, matters are heard at 10:00 a.m. However, this is not applied rigidly.
Generally, matters are heard at 10:00 a.m. However, this is not applied rigidly.
Generally, matters are heard at 10:00 a.m. However, this is not applied rigidly.
Generally, matters are heard at 10:00 a.m. However, this is not applied rigidly.
Matters are held at the Fourth Floor, Warrens Tower II, Warrens, St. Michael.
Matters are held at the Fourth Floor, Warrens Tower II, Warrens, St. Michael.
Matters are held at the Fourth Floor, Warrens Tower II, Warrens, St. Michael.
Matters are held at the Fourth Floor, Warrens Tower II, Warrens, St. Michael.