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  2. About BRA
  3. Legislation & Regulations

The Barbados Revenue Authority ("the Authority ") is responsible for the administration of a comprehensive array of Acts pertaining to taxation and government revenues. This encompasses laws that govern income tax, value added tax, land tax, excise duties, tourism levies, gaming duties, and various specific charges or fees related to sectors such as transport, petroleum and public entertainment.

In addition to its primary responsibilities, the Authority has supportive functions in many other enactments, ensuring compliance and promoting fiscal responsibility within the jurisdiction.

The following list enumerates the Acts and Regulations under the purview of the Authority, along with any amendments that may pertain to these legislative instruments:

  • Barbados Revenue Authority Act, 2014-1
    • Proclaimed by S.I. 2014 No. 13 on March 17, 2014, with the Act coming into operation on April 1, 2014
    • Barbados Revenue Authority (Amendment) Act, 2017-10
    • Barbados Revenue Authority (Amendment) Act, 2018-17
    • Amended by Act 2019-57 (by Schedule)
    • Amended by Act 2022-10 (by Schedule) ( Act Expire 31.3.2023)
    • Amended by Act 2024-7(by Schedule)
    • Barbados Revenue Authority (Amendment) Order, 2024 (S.I. 2024 No. 12)
    • Amended by Act 2024-16 (by Schedule)
  • Barbados Revenue Authority (Appeals Tribunal) (Validation) Act, 2024