Page Results
Annuity Contracts
Annuity Contracts are registered by the BRA.
bra.gov.bb/About/Services/Annuity-Contracts
Income Tax
Learn more about Income Tax as it relates to Individuals, Corporations and Tax Administration.
bra.gov.bb/About/Tax-Types/Income-Tax
PAYE Tax Calculator
This calculator allows you to compute the PAYE you are required to pay.
bra.gov.bb/Calculators/PAYE-Tax-Calculator
File Your 2014 Income Tax Return Online Now
bra.gov.bb/News/Press-Releases/File-Your-2014-Income-Tax-Return-O
2015 Income Tax Return Filing Now Available
bra.gov.bb/News/Press-Releases/2015-Income-Tax-Return-Filing-Now
Tax Amnesty to End on February 15th
Make sure to take advantage of this opportunity
bra.gov.bb/News/Press-Releases/Tax-Amnesty-to-End-on-February15th
Permission Required for Promoters and Bandleaders to Hold Events
bra.gov.bb/News/Press-Releases/Permission-Required-for-Promoters
Tax Amnesty Programme Underway Until November 30
The Barbados Revenue Authority today announced that the Tax Amnesty programme as outlined in the Budgetary Proposal 2017 is in progress...
bra.gov.bb/News/Press-Releases/Tax-Amnesty-Programme-Underway-Unt
BRA Launches Phase 1 of New Tax System
bra.gov.bb/News/Press-Releases/BRA-Launches-Phase-1-of-New-Tax-Sy
Tax Amnesty Drawing to a Close
Taxpayers have less than a week to participate in the Tax Amnesty programme which draws to a close on November 30, 2017
bra.gov.bb/News/Press-Releases/Tax-Amnesty-Drawing-to-a-Close
BRA: Filing Schema Available for Download
bra.gov.bb/News/Press-Releases/BRA-Filing-Schema-Available-for-Do
BRA Reopens Customer Service Section at Treasury Building
bra.gov.bb/News/Press-Releases/BRA-Reopens-Customer-Service-Secti
BRA Ready for 2017 Income Tax Filing
Filing season for the 2017 tax year is underway and taxpayers can begin filing their income tax returns online at https://etax.bra.gov.bb .
bra.gov.bb/News/Press-Releases/BRA-Ready-for-2017-Income-Tax-Fili
Competent Authority Agreement
On November 17, 2014, the Government of the United States of America and the Government of Barbados signed an intergovernmental agreement ("IGA") entitled, "Agreement between the Government of the United States of America and the Government of Barbados to Improve International Tax Compliance and to Implement FATCA".
bra.gov.bb/News/Press-Releases/Competent-Authority-Agreement
Income Tax Filing Season Begins April 6
bra.gov.bb/News/Press-Releases/Income-Tax-Filing-Season-Begins-Ap
File PAYE Returns Monthly
The Barbados Revenue Authority is reminding employers that there will be no annual PAYE reconciliation return for the income year 2019, as these returns should be filed monthly.
bra.gov.bb/News/Press-Releases/File-PAYE-Returns-Monthly
December Prepayment Deadline for Self-Employed Individuals Soon Here
The Barbados Revenue Authority is reminding self-employed individuals that the third prepayment instalment for Personal Income Tax is due on Monday, December 16, 2019.
bra.gov.bb/News/Press-Releases/December-Prepayment-Deadline-for-S
Corporation Income Tax Prepayment Deadline Approaching
Corporate taxpayers are reminded to make their necessary prepayment for Corporation Income Tax by Monday, December 16, 2019.
bra.gov.bb/News/Press-Releases/Corporation-Income-Tax-Prepayment
Third-Party Providers Reminded to Upload Tax Information by Deadline
Pension, Charities, Deductibles, Withholding Tax Reconciliation and Goods and Services should be uploaded by February 28
bra.gov.bb/News/Press-Releases/Third-Party-Providers-Reminded-to
Companies Reminded of Upcoming Tax Deadline
2019 CIT Deadline is March 16, 2020
bra.gov.bb/News/Press-Releases/Companies-Reminded-of-Upcoming-Tax
Entities Reminded to File Withholding Tax Reconciliation
2019 Withholding Tax Reconciliation should be filed before income tax season
bra.gov.bb/News/Press-Releases/-Entities-Reminded-to-File-Withhol
Employers Required to File 2019 PAYE for All Employees Before Income Tax Filing Season Begins
Employers should file monthly 2019 PAYE returns before Income Tax filing season begins
bra.gov.bb/News/Press-Releases/Employers-Required-to-File-2019-PA
Policy Notes From 2019 Budgetary Proposals Available
Policy Notes from 2019 Budgetary Proposal and Financial Statement.
bra.gov.bb/News/Press-Releases/Policy-Notes-From-2019-Budgetary-P
Final Tax Clinics This Weekend
Final Tax Clinics on Saturday, May 25, 2019.
bra.gov.bb/News/Press-Releases/Final-Tax-Clinics-This-Weekend
Tax Filing Clinics Scheduled For Remainder Of May
Tax Filing Clinics Scheduled For Remainder Of May
bra.gov.bb/News/Press-Releases/Tax-Filing-Clinics-Scheduled-For-R
Companies & Self-Employed Reminded of Income Tax Prepayments
September 15th prepayment deadline approaching for Companies & Self-employed taxpayers
bra.gov.bb/News/Press-Releases/Companies-Self-Employed-Reminded-o
Second-Half Income Tax Deadline Approaching for Employees and Pensioners
Remaining payments for 2018 Personal Income Tax due September 30, 2019
bra.gov.bb/News/Press-Releases/Second-Half-Income-Tax-Deadline-Ap
Employers Reminded to File Monthly PAYE for All Employees
Employers must file 2019 PAYE monthly. No more PAYE Reconciliation filing
bra.gov.bb/News/Press-Releases/Employers-Reminded-to-File-Monthly
Upper Income Tax Band Start Date Changes to August
Change to Income Tax Budgetary Proposal start date
bra.gov.bb/News/Press-Releases/New-Start-Date-for-Upper-Income-Ta
Extension Granted for Tax Amnesty
Tax Amnesty Extended
bra.gov.bb/News/Press-Releases/Extension-Granted-for-Tax-Amnesty
Employers Responsible for Employee TINs for Monthly PAYE
Employers must have TINs of employees & have all PAYE info when filing monthly PAYE returns
bra.gov.bb/News/Press-Releases/Employers-Responsible-for-Employee
All Contributory Pensioners to Register in TAMIS
Contributory pensioners are required to register in new tax system by March 31, 2019
bra.gov.bb/News/Press-Releases/All-Contributory-Pensioners-to-Reg
Income Tax Filing Season is Here! Begins April 8th
File your income tax return early
bra.gov.bb/News/Press-Releases/Income-Tax-Filing-Season-is-Here-B
EXTENSION GRANTED FOR INCOME TAX FILING
Taxpayers now have until May 31 to file personal income tax for 2018 and to make their requisite tax payments.
bra.gov.bb/News/Press-Releases/EXTENSION-GRANTED-FOR-INCOME-TAX-F
BRA Taking Filing Constraints Into Consideration
Mindful of the challenges on the part of both employers and employees, the Barbados Revenue Authority will be implementing measures so that employees will not be negatively impacted by their inability to file by May 31.
bra.gov.bb/News/Press-Releases/BRA-Taking-Filing-Constraints-Into
Income Tax Filing Reminder
Employees who earned over $25,000, as well as pensioners who received income over $40,000 last year and all self-employed persons are required to file a 2019 Personal Income Tax (PIT) return in TAMIS.
bra.gov.bb/News/Press-Releases/Income-Tax-Filing-Reminder
BRA Weymouth and Warrens Payment Locations Re-open
The Barbados Revenue Authority will reopen the Weymouth Corporate Centre and Warrens Towers II locations to facilitate limited transactions from Wednesday, April 22, 2020.
bra.gov.bb/News/Press-Releases/BRA-Weymouth-and-Warrens-Payment-L
BRA Extends Personal Income Tax Filing Deadline
The Barbados Revenue Authority today announced the deadline for taxpayers to file the 2019 personal income tax returns is extended to Friday, May 29, 2020.
bra.gov.bb/News/Press-Releases/BRA-Extends-Personal-Income-Tax-Fi
Further Extension to Personal Income Tax Deadline
Taxpayers submitting personal income tax returns for the income year 2019 have been granted a further filing and payment extension to June 30, 2020.
bra.gov.bb/News/Press-Releases/Further-Extension-to-Personal-Inco
Employers Reminded to Include Employment Start Dates for PAYE
Employee employment start dates for reporting year required on PAYE returns
bra.gov.bb/News/Press-Releases/Employers-Reminded-to-Include-Empl
Second-Half Income Tax Payment Due by Month-End
Second-half 2019 income tax payment for employees & pensioners due by September 30, 2020
bra.gov.bb/News/Press-Releases/Second-Half-Income-Tax-Payment-Due
BRA Paying 2019 Tax Refunds
2019 RTC & PIT refunds are being paid to bank & credit union accounts
bra.gov.bb/News/Press-Releases/BRA-Paying-2019-Tax-Refunds
Operational Changes at the Barbados Revenue Authority
Location closures & changes to opening hours for Jan 6-31 due to COVID developments
bra.gov.bb/News/Press-Releases/Operational-Changes-at-the-Barbado
Further Operational Changes at the Revenue Authority
Payments only @ Bridge St. Mall Feb 3-17; Customer service via emails & contact centre 535-ETAX
bra.gov.bb/News/Press-Releases/Further-Operational-Changes-at-the
Employers and Other Third-Party Providers Reminded to Upload Tax Information by Deadline
File all Third-Party returns by February 28, 2021
bra.gov.bb/News/Press-Releases/Employers-and-Other-Third-Party-Pr
Personal Income Tax Filing Season Has Begun
Check your third-party info for accuracy before filing your 2020 PIT return.
bra.gov.bb/News/Press-Releases/Personal-Income-Tax-Filing-Season
Personal Income Tax Filing Deadline Extended
2020 Personal Income Tax filing & payment deadline extended to May 31, 2021.
bra.gov.bb/News/Press-Releases/Personal-Income-Tax-Filing-Deadlin
BRA Extends Virtual Tax Fair
Register now to receive in-depth assistance with navigating TAMIS & filing your return!
bra.gov.bb/News/Press-Releases/BRA-Extends-Virtual-Tax-Fair
Personal Income Tax Filing Season Ends
8000 persons went to our Tax Clinics & Customer Service. 11,000 called our Contact Centre.
bra.gov.bb/News/Press-Releases/Personal-Income-Tax-Filing-Season_1
Personal Income Tax Deadline is May 2
Personal Income Tax deadline quickly approaches on Tuesday, May 2, 2023.
bra.gov.bb/News/Press-Releases/Personal-Income-Tax-Deadline-is-Ma
BRA PAYING 2021 INCOME TAX REFUNDS
The Barbados Revenue Authority has completed the processing of over $19 million in personal income tax (PIT) refunds to eligible taxpayers for income year 2021.
bra.gov.bb/News/Press-Releases/BRA-PAYING-2021-INCOME-TAX-REFUNDS
Further Expansion of Saturday Tax Clinics
For the last two Saturdays in April the BRA Holetown office will open to host a Tax Clinic.
bra.gov.bb/News/Press-Releases/Further-Expansion-of-Saturday-Tax
EARLY CLOSURE AT OISTINS LOCATION
The Barbados Revenue Authority advises the public that its location in Southern Plaza, Oistins will close as 11 am today as a result of water outages in the area.
bra.gov.bb/News/Press-Releases/EARLY-CLOSURE-AT-OISTINS-LOCATION
Country-by-Country Reporting Information Sessions in February 2022
Sessions on newly enacted Income Tax (Country by Country Reporting) Act.
bra.gov.bb/News/Press-Releases/Country-by-Country
BRA Warrens 2nd Floor Payment Office Closed
Only general licensing and permit payments currently available at Warrens.
bra.gov.bb/News/Press-Releases/BRA-Warrens-2nd-Floor-Payment-Offi
Further Extension to Delinquent Companies Deadline
Authority gives more time for delinquent companies to get affairs in order
bra.gov.bb/News/Press-Releases/Further-Extension-of-Delinquent-Co
Taxpayers Have Started Receiving Refunds
Taxpayers have started to receive their 2020 Personal Income Tax (PIT) refunds as well as their 2020 Reverse Tax Credit refunds.
bra.gov.bb/News/Press-Releases/Taxpayers-to-start-receiving-refun
Self-Employed Persons Reminded of December Prepayment Deadline
The Barbados Revenue Authority (BRA) is reminding self-employed individuals that the third prepayment instalment for Personal Income Tax (PIT) is due on Wednesday, December 15, 2021.
bra.gov.bb/News/Press-Releases/Self-Employed-Persons-Reminded-of
BRA Collects Just Over $2.24 Billion In Revenue
Revenue Commissioner delivers end-of-year updates.
bra.gov.bb/News/Press-Releases/BRA-Collects-Just-Over-2-24-Billio
BRA Continues Service Reforms with New Contact Centre Platform
BRA has new Contact Centre management platform and phone number to improve service delivery
bra.gov.bb/News/Press-Releases/BRA-Continues-Service-Reforms-with
Employers, Churches, Trade Unions and Others Reminded of Upcoming Deadline
Third-Party filing deadline is February 28, 2022.
bra.gov.bb/News/Press-Releases/Employers-Churches-Trade-Unions-an
Tax Clinic Support Starts This Saturday
2024 Tax Clinics begin Saturday, April 6th.
bra.gov.bb/News/Press-Releases/Tax-Clinic-Support-Starts-This-Sat
BRA Open on Saturdays for Payments and Tax Help
bra.gov.bb/News/Press-Releases/BRA-Open-on-Saturdays-for-Payments
$30 Million in PIT Refunds and RTC Payments Approved
bra.gov.bb/News/Press-Releases/-30-Million-in-PIT-Refunds-and-RTC
Third-Party Tax Filing Deadline This Friday
bra.gov.bb/News/Press-Releases/Third-Party-Tax-Filing-Deadline-Th
Extension of Monthly CIT Prepayments Deadline
bra.gov.bb/News/Press-Releases/Extension-of-Monthly-CIT-Prepaymen
Tax Filing Season Underway: File 2024 Personal Income Tax Return Online
bra.gov.bb/News/Press-Releases/Tax-Filing-Season-Underway-File-20
Personal Income Tax Filing Deadline Remains April 30
bra.gov.bb/News/Press-Releases/Personal-Income-Tax-Filing-Deadlin_1
Tax Clinics Begin: PIT Filing Season Open
bra.gov.bb/News/Announcements/Tax-Clinics-Begin-PIT-Filing-Seaso
$30 Million in Refunds and RTC Payments
bra.gov.bb/News/Announcements/-30-Million-in-Refunds-and-RTC-Pay
Barbados Signs Multilateral Convention to Facilitate Implementation of Pillar Two Subject to Tax Rule
bra.gov.bb/News/Announcements/Barbados-officially-signs-onto-the
Tax Tables for Income Tax Deductions from Emoluments
Tax Tables assist with deducting the correct amount of tax from salary, wages or any other emoluments.
bra.gov.bb/News/Announcements/Tax-Tables-for-Income-Tax-Deductio
Late Opening October 29th
We will open at 9:30 a.m. this Friday October 29 to facilitate a staff meeting.
bra.gov.bb/News/Announcements/Late-Opening-October-29th
Payment Centre at Warrens Tower II Closed
bra.gov.bb/News/Announcements/Payment-Centre-at-Warrens-Tower-II
Pandemic Contribution Levy Return Available In TAMIS
Employers to File Return for Pandemic Contribution Levy on Individuals
bra.gov.bb/News/Announcements/Pandemic-Contribution-Levy-Return
Impact of Covid-19 on Tax Residency Status of Individuals and Companies
Guidance on tax treatment status of individuals and companies for income year 2020
bra.gov.bb/News/Announcements/Impact-of-Covid-19-on-Tax-Residenc
Corporation Income Tax Prepayment Deadline Approaching
Corporate taxpayers are reminded to make their necessary prepayment for Corporation Income Tax by Thursday, December 15, 2022.
bra.gov.bb/News/Announcements/Corporation-Income-Tax-Prepayment
Self- Employed Persons Reminded of December Personal Income Tax Prepayment Deadline
The Barbados Revenue Authority (BRA) is reminding self-employed individuals that the third prepayment instalment for Personal Income Tax (PIT) is due on Thursday, December 15, 2022. The amount due for this prepayment is 25 per cent of the tax payable for the 2021 income year.
bra.gov.bb/News/Announcements/Self-Employed-Persons-Reminded-of
Companies Reminded of Upcoming Tax Deadline
Capital Allowance and Wear & Tear Schedule required when filing. Deadline is March 15.
bra.gov.bb/News/Announcements/Companies-Reminded-of-Upcoming-Tax
2021 Monthly Withholding Tax Template Available
Use the Monthly Withholding Tax template to upload monthly info for income year 2021
bra.gov.bb/News/Announcements/2021-Monthly-Withholding-Tax-Templ
2021 Monthly PAYE Template Now Available
Download Excel template to file 2021 monthly PAYE returns
bra.gov.bb/News/Announcements/2021-Monthly-PAYE-Template-Now-Ava
How to View Your Third-Party Information
Use this method to view your third-party info before creating your income tax return
bra.gov.bb/News/Announcements/How-to-View-Your-Third-Party-Infor
Third-Party Filing - Templates Available
You can use the provided Microsoft Excel sheets for your third-party uploads
bra.gov.bb/News/Announcements/Third-Party-Filing-Templates-Avail
Change to Upper Individual Income Tax Band from August 1, 2018
Note the change in tax rate to the upper tax band
bra.gov.bb/News/Announcements/Change-to-Upper-Individual-Income
2010-2017 Old Returns Not Yet Filed Can Now Be Filed in TAMIS
You can now file unfiled tax returns due from 2010 to 2017 in TAMIS
bra.gov.bb/News/Announcements/2010-2017-Old-Returns-Not-Yet-File
INCOME TAX PAYMENT & FILING DEADLINE EXTENDED UNTIL JUNE 30, 2020.
A payment & filing extension for all corporate and business taxes due in June 2018
bra.gov.bb/News/Announcements/TAMIS-Payment-Filing-Extension-to
How to Register Corporations in ETAX (for Corporate Income Tax due before 2017 Tax Return)
bra.gov.bb/Corporations/I-Want-To/How-to-Register-Corporations-in-ET
How to file in ETAX (for Corporate Income Tax due before 2017 Tax Return)
bra.gov.bb/Corporations/I-Want-To/How-to-file-in-ETAX-for-Corporate
Corporations
Barbados Income Tax is levied on the income of persons resident or non-resident in Barbados. There is no tax on capital. The system of taxation is based on self-assessment.
bra.gov.bb/About/Tax-Types/Income-Tax/Corporations
Self-Assessment System
A self-assessment system, patterned on the Canadian tax system, was introduced in 1968 when the British model was revamped and the 1968-51 Income Tax Act, Cap 73 and the Income Tax Regulations, 1969 took effect.
bra.gov.bb/About/Tax-Administration/Self-Assessment-System
Reverse Tax Credit
In respect of Income Year 2018, employed individuals who earn less than $25,000 per annum enjoy the benefit of a ‘Reverse Tax Credit’ a grant of BDS $1300.
bra.gov.bb/About/Tax-Administration/Reverse-Tax-Credit
Notice of Assessment
Notices of Assessment are issued after returns in respect of an income year (i.e calendar year for individuals, fiscal year for corporations) are filed and assessed.
bra.gov.bb/About/Tax-Administration/Notice-of-Assessment
Corporate Income Tax; P.A.Y.E; Value Added Tax (V.A.T.); Excise Tax; Withholding Tax and Premium Tax
bra.gov.bb/File/Value-Added-Tax-V-A-T-and-Excise-T
I am not seeing my income tax form in etax how do I update my registry information?
bra.gov.bb/FAQS/Income-Tax/I-am-not-seeing-your-income-tax-fo
What is Pay As You Earn (P.A.Y.E)?
PAYE or 'Pay As You Earn' is a withholding tax that allows taxpayers to pay their income taxes for an income year per week or per month
bra.gov.bb/FAQS/Income-Tax/What-is-Pay-As-You-Earn-P-A-Y-E
If I have to pay Income Tax, do I have to pay all one time?
Due dates for Income Tax payments
bra.gov.bb/FAQS/Income-Tax/If-I-have-to-pay-Income-Tax-do-I-h
When do I incur penalty and interest charges and what are the rates?
Applicable Penalty and Interest Charges
bra.gov.bb/FAQS/Income-Tax/How-and-when-do-penalty-and-intere
Who is Required to File a Tax Return?
Tax Filing Requirements.
bra.gov.bb/FAQS/Income-Tax/Do-I-still-have-to-file-a-tax-retu
Will the Department provide help in completing and filing individual Income Tax Returns?
Yes. Our Customer Care Division offers year round assistance to employees in the completion of their tax return forms. However, this assistance is not offered to self employed persons whose income has to be determined.
bra.gov.bb/FAQS/Income-Tax/Will-the-Department-provide-help-i
My bank sent me a slip showing the interest I earned with a 12.5% tax deduction, do I include this on my tax return?
The 12.5% tax deduction is a final tax, which fully satisfies the tax liability on the interest.
bra.gov.bb/FAQS/Income-Tax/My-bank-sent-me-a-slip-showing-the
As a tenant am I entitled to a deduction for rent paid on my tax return?
bra.gov.bb/FAQS/Income-Tax/Am-I-entitled-to-a-rent-deduction
How to Register Corporations in ETAX (for Corporate Income Tax)
bra.gov.bb/FAQS/Income-Tax/How-to-Register-Corporations-in-ET
How to file in ETAX (Corporate Income Tax)
bra.gov.bb/FAQS/Income-Tax/How-to-file-in-ETAX-Corporate-Inco
Amending a return in ETAX (Corporate or Individual Income Tax)
bra.gov.bb/FAQS/Income-Tax/Amending-a-return-in-ETAX-Corporat
What do I do if I filed an Income Tax Return but intended to file a Reverse Tax Credit?
bra.gov.bb/FAQS/Income-Tax/What-do-I-do-if-I-filed-an-Income
New Upper Tax Band
Please note that the upper band of Individual Income Tax rates has been changed effective August 1, 2018 for the income year 2018.
bra.gov.bb/News/Policy-Notes/New-Upper-Tax-Band
Corporation Tax Filing Requirements for Grandfathered Entities for Income Year 2021
The Government of Barbados amended and repealed a suite of legislation effective January 1, 2019, in order to comply with the Base Erosion and Profit Shifting (BEPS) Action 5 initiative of the Organisation of Economic Cooperation and Development (OECD).
bra.gov.bb/News/Policy-Notes/Corporation-Tax-Filing-Requirement
Personal Income Tax (PIT)
Effective July 1, 2019, the first tax band will be $50,000 at a rate of 12.5%, the second tax band is on taxable income over $50,000 which is charged a rate of 33.5%.
bra.gov.bb/News/Policy-Notes/Personal-Income-Tax-PIT
Reverse Tax Credit (RTC)
For the income year 2018 Reverse Tax Credit (RTC) will be paid to individuals with gross income between $18,001 and $25,000.
bra.gov.bb/News/Policy-Notes/Reverse-Tax-Credit-RTC
Impact of Covid-19 on the Tax Residency Status of Individuals and Companies
bra.gov.bb/News/Policy-Notes/Impact-of-Covid-19-on-the-Tax-Resi
Increase in Personal Allowance for Persons in Receipt of Pension Income
The Prime Minister and Minister of Finance the Honourable Mia Amor Mottley, S.C., M.P.,
during the Budgetary Proposals and Financial Statement on March 14 2023, announced that,
“for income year 2023, the personal income tax allowance for pensioners is increased from $40,000 to
$45,000.”
bra.gov.bb/News/Policy-Notes/Increase-in-Personal-Allowance-for
Failure to File Corporation Tax Returns - Delinquent Companies
bra.gov.bb/News/Policy-Notes/Failure-to-file-Corporation-Tax-Re
Pandemic Contribution Levy –Individuals
The Pandemic Contribution Levy on individuals will be levied on income from sources in Barbados including income from a business, office, employment, rents, dividends, interest and director’s remuneration/fees. Please note that this list is not exhaustive.
bra.gov.bb/News/Policy-Notes/Pandemic-Contribution-Levy-Individ
OGC No. 009/2023: Corporation Tax Reform Pre-Payment of Tax for Income Year 2024
bra.gov.bb/News/Policy-Notes/OGC-No-009-2023-Corporation-Tax-Re
OGC No. 04/2025: Prepayment of Corporation Tax - Income 2025 Onwards
bra.gov.bb/News/Policy-Notes/OGC-No-04-2025-Corporation-Tax-Re
Request for the Provision of Services pursuant to the Collection of Tax Arrears
The Barbados Revenue Authority is seeking to engage the services of reputable collection agencies and individuals currently engaged in the business of debt collection to assist in the collection of tax arrears.
bra.gov.bb/News/Opportunities/Procurement-Notices/Request-for-the-Provis...
How many members sit on the Income Tax Division Panel?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/How-many-members-sit-on-the-In...
Where are matters of the Tribunal held?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Where-are-matters-of-the-Tribunal
What are the obligations of a Registrant under the Income Tax Act?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/What-are-the-obligations-of-a-...
Do I need to file any other documents with the Notice of Appeal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Do-I-need-to-file-any-other-do...
How many copies of the Notice of Appeal are to be filed with the Tribunal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/How-many-copies-of-the-Notice-...
Do I have a deadline within which to file the Notice of Appeal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Do-I-have-a-deadline-within-which
Can I request an extension of time to file the Notice of Appeal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Can-I-request-an-extension-of-...
How is a Notice of Appeal filed?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/How-is-a-Notice-of-Appeal-filed
Can I file a Notice of Appeal electronically?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Can-I-file-a-Notice-of-Appeal-...
Do I need a lawyer to represent me?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Do-I-need-a-lawyer-to-represen...
Can I appeal a decision made by the Tribunal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Can-I-appeal-a-decision-made-b...
Can the Tribunal hear a request for a payment plan or offer in compromise regarding the payment of taxes owed?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Can-the-Tribunal-hear-a-reques...
I have a tax appeal pending before the date of the establishment of the Tribunal (April 1, 2014). Will that case now be transferred to the Tribunal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/I-have-a-tax-appeal-pending-be...
Can the Tribunal award costs?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/Can-the-Tribunal-award-costs
How do I contact the Income Tax Division of the Tribunal?
bra.gov.bb/About/Tribunal/FAQs/Income-Tax/How-do-I-contact-the-Income-Ta...
How many members sit on the Income Tax (Automatic Exchange of Information) Division Panel?
bra.gov.bb/About/Tribunal/FAQs/AEOI/How-many-members-sit-on-the-Income
What are the Income Tax (Automatic Exchange of Information) Regulations 2017?
bra.gov.bb/About/Tribunal/FAQs/AEOI/What-are-the-Income-Tax-Automatic
What are Financial Institutions’ reporting obligations under the Income Tax (Automatic Exchange of Information) Regulations?
bra.gov.bb/About/Tribunal/FAQs/AEOI/What-are-Financial-Institutions-re
How do I contact the Income Tax (Automatic Exchange of Information) Division of Tribunal?
bra.gov.bb/About/Tribunal/FAQs/AEOI/How-do-I-contact-the-Income-Tax-Au
What types of cheating/fraud can you report?
bra.gov.bb/Popular-Topics/Whistle-Blowing-Tax-Fraud/What-you-need-to-kno...
Extension of the Deadline for Filing Returns for Corporation Tax
bra.gov.bb/News/Guidance-Notes/Extension-of-the-Deadline-for-Fili
Revised Extension of Corporation Tax Filing Deadline and Update on Monthly Prepayments
bra.gov.bb/News/Guidance-Notes/Revised-Extension-of-Corporation-T
FATCA and CRS Deadline Extension for 2023 Filing
Deadline for 2023 FATCA & CRS submissions extended to August 16, 2024
bra.gov.bb/News/Guidance-Notes/FATCA-and-CRS-Deadline-Extension-f
Retirement Funds - Common Reporting Standard Classification, Due Diligence and Reporting Obligations
bra.gov.bb/News/Guidance-Notes/Retirement-Funds-Common-Reporting_1
Corporation Tax Filing Requirements for Grandfathered Entities for Income Year 2021
bra.gov.bb/News/Guidance-Notes/Corporation-Tax-Filing-Requirement
What are my Self-Employed Tax Obligations?
bra.gov.bb/Popular-Topics/Self-Employment/Frequently-Asked-Questions/Wha...
Am I required to file an Annual Return?
bra.gov.bb/Popular-Topics/Self-Employment/Frequently-Asked-Questions/Am-...
How do I file my Annual Return?
bra.gov.bb/Popular-Topics/Self-Employment/Frequently-Asked-Questions/How...
What are the tax obligations for promoters of public entertainment?
Promoters of public entertainment must be registered for Value Added Tax, and depending on their organisation type, must also register for Corporation Income Tax, Personal Income Tax or as a partnership, file a Divided Income Return.
bra.gov.bb/Popular-Topics/Public-Entertainment/Frequently-Asked-Question...
What is public entertainment?
bra.gov.bb/Popular-Topics/Public-Entertainment/Frequently-Asked-Question...
What are the tax obligations for places of public entertainment?
Places of Public Entertainment must be registered for Value Added Tax, and depending on their organisation type, must also register for Corporation Income Tax, Personal Income Tax or as a partnership, file a Divided Income Return.
bra.gov.bb/Popular-Topics/Public-Entertainment/Frequently-Asked-Question...
Base Erosion Profit Shifting BEPS Action13 (CbC)
bra.gov.bb/About/Global-Relations/Base-Erosion-Profit-Shifting-BEPS/Base...
Corporation Top-up Tax Act, 2024-16
bra.gov.bb/About/Legislation-Regulations/Corporation-Top-up-Tax-Act-2024-16
Income Tax (Country-by-Country Reporting) Act, 2021-27
bra.gov.bb/About/Legislation-Regulations/Income-Tax-Country-by-Country-Repo
Popular downloads
- 01PAYE Tax Calculator July 20191.2 MB
- 02TAMIS Registration Guide for an Individual107.4 KB
- 03How to File Your Income Tax Return551.5 KB
- 04Income Tax Act371.1 KB
- 05Third Party Information Format176.8 KB