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Presently, the Tribunal consists of four (4) divisions which are as follows:

  • The Income Tax Division
  • Income Tax (Automatic Exchange of Information) Division
  • Land Valuations Division
  • Value Added Tax Division

Each division represents the particular tax administered by the Authority. Appeal hearings are conducted by the Chairman or Deputy Chairman and a panel of members. At these hearings, a taxpayer may choose to be self-represented or seek the representation of an agent or an Attorney-at-Law. All such proceedings take place in-camera and official records of the hearings are kept. The decisions of the Tribunal are final but may be subject to appeal. In situations where a taxpayer considers that the Tribunal has erred in its decision, an appeal may be initiated in the High Court within thirty (30) days after notification of the decision.

The Tribunal is serviced by a Registry, managed by a Tribunal Coordinator ("the Coordinator"). The Coordinator receives the documents submitted in the course of the proceedings, replies to requests for information and prepares all official correspondence emanating from the Tribunal upon the directive of the Chairman or Deputy Chairman. The Coordinator's role is to take all necessary steps to obtaining a hearing of all appeals and applications made to the Tribunal. Additionally, the Coordinator must obtain and lay before the Tribunal in proper form, all documents and exhibits filed, in respect of which the appeal or application has been brought, and which appear necessary for the determination thereof by the Tribunal.

Appeals to the Tribunal should be filed at the Registry at the following address:

Barbados Revenue Appeals Tribunal 
4th Floor Weymouth Corporate Centre  
Roebuck Street, Bridgetown
St. Michael