Mandate of the Tribunal
The mandate of the Barbados Revenue Appeals Tribunal is to provide a fair, impartial, efficient, and expert forum for the adjudication of tax matters. As a vital component of the tax system, the Tribunal offers taxpayers an alternative dispute resolution mechanism prior to resorting to the formal court system.
Unlike the traditional court system, which can be formal, costly, congested, and time-consuming, the Tribunal is committed to resolving tax appeals in a more timely, cost-effective, and less formal manner.
Objectives of the Tribunal
The main objectives of the Tribunal are to:
- Dispose of appeals fairly and promptly
- Provide an appeals procedure that is simple, user-friendly, efficient, and effective
- Contribute to the development of a regional body of tax jurisprudence
- Ensure taxpayers have confidence in the adjudication of taxation matters