Legislation

Legislation

The Barbados Revenue Appeals Tribunal hears and determines matters arising under a range of laws related to taxation and revenue administration in Barbados.

The Tribunal’s jurisdiction covers the following legislation:

1. Barbados Revenue Authority Act 2014-1;
2. Corporation Top-up Tax Act, 2024-16
3. Excise Tax Act, 2015-32
4. Income Tax Act, Cap. 73
5. Income Tax (Automatic Exchange of Information) Regulations, 2017
6. Income Tax (Country-by-Country Reporting) Act, 2021-27
7. Labour Clauses (Concessions) Act, 2024-7
8. Land Development Duty Act, Cap. 78
9. Land Tax Act, Cap. 78A
10. Land Valuation Act, Cap. 229A
11. Offshore Petroleum (Taxation) Act, Cap. 80
12. Petroleum Winning Operations Taxation Act, Cap. 82
13. Tourism Levy Act, 2019-57
14. Value Added Tax Act, Cap. 87

Note: The Tribunal’s jurisdiction also extends to related subsidiary legislation made under these Acts.