About the Tribunal

The Barbados Revenue Appeals Tribunal (“the Tribunal”) is an independent, quasi-judicial body established under the Barbados Revenue Authority Act, 2014-1 to hear and determine appeals arising from decisions made by the Barbados Revenue Authority (“the Authority”). The Tribunal provides taxpayers and other affected parties with an impartial forum to challenge assessments, the imposition of penalties, or other determinations made under Barbados’ tax and related fiscal legislation.

The Tribunal was constituted following the consolidation of the functions of several former tax appeal bodies, namely the Income Tax Appeal Board, the Land Valuation Appeal Board, and the Value Added Tax Appeal Tribunal. This amalgamation created a single appeals body with jurisdiction across multiple areas of taxation.

In addition to its mandate in respect of core domestic tax matters such as income tax, land valuation, and value added tax, the Tribunal’s jurisdiction has expanded to include disputes involving international tax compliance regimes. These include matters arising under the Income Tax (Automatic Exchange of Information) Regulations, 2017, the Income Tax (Country-by-Country Reporting) Act, 2021-27, and Barbados’ implementation of the Foreign Account Tax Compliance Act (“FATCA”) and the OECD’s global standard for Automatic Exchange of Financial Account Information (“AEOI”).

The Tribunal also hears matters arising under the Labour Clauses (Concessions) Act, 2024-7, which governs the enforcement of labour standards attached to concessions granted under various incentive regimes.

Through these developments, the Tribunal plays a key role in ensuring transparency, accountability, and fairness in the resolution of both domestic and international tax matters, as well as related fiscal and regulatory disputes administered under Barbados’ laws. As the legal framework continues to evolve, it is expected that the Tribunal’s jurisdiction will expand to encompass additional areas of adjudication.