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About the Revenue Appeals Division

An independent entity mandated to hear and conclude tax and revenue appeals in a fair, judicious, and cost effective manner.

Who We Are

An Independent Voice for Taxpayers

The Revenue Appeals Division (RAD) is an independent entity, mandated to hear and conclude appeals by taxpayers who are in disagreement with a decision of a Revenue Commissioner in relation to their tax liability or customs valuation.

RAD embraces the tenets of efficiency and transparency in concluding appeals in a fair, judicious, independent and cost effective manner. Our panel of experienced commissioners hears appeals across all major tax types — income tax, general consumption tax (GCT), customs duties, property tax, and more — applying the law fairly to the facts presented.

Established under the Revenue Appeals Division Act, 2015, RAD operates free from the influence of any taxing authority, providing taxpayers with an accessible forum to challenge decisions made by Tax Administration Jamaica (TAJ) and the Jamaica Customs Agency (JCA).

Our Story

A Decade of Service Excellence

From a blank mandate in 2015 to thousands of resolved cases — a decade building Jamaica’s independent tax appeals institution.

2015

Year Founded

10+

Years of Service

6

Tax Types Covered

180

Day Target Resolution

2015

Establishment of RAD

The Revenue Appeals Division Act, 2015 was enacted, establishing RAD as Jamaica’s independent tax appeals body — replacing the former Tax Appeals Department and broadening the mandate to cover all major revenue streams.

July 1, 2015

Commencement of Operations

RAD officially commenced operations, accepting appeals from taxpayers across Jamaica. The first panel of commissioners was appointed and the operational framework was established.

2019 – 2022

Digital Transformation

RAD announced and progressively rolled out an online appeals portal — enabling taxpayers to submit appeals, upload supporting documents, and track case progress digitally, improving access for all Jamaicans.

2020 – 2021

Virtual Hearings During the Pandemic

In response to the COVID-19 pandemic, RAD pivoted to virtual hearings — ensuring continuity of service for taxpayers across Jamaica while maintaining the integrity and fairness of the appeal process.

2025

A Decade of Impact

RAD celebrates over a decade of independent service — having heard thousands of appeals and building a comprehensive body of tax jurisprudence that strengthens Jamaica’s revenue landscape for taxpayers and authorities alike.

Our Purpose

Mission & Vision

Our Mission

To contribute to a stable macro economy by engendering trust and confidence in the tax system and sustaining cordiality and agreement between the taxpayers and the revenue authorities through adjudication, dispute resolution and engagement.

Engender trust and confidence in the tax system
Sustain cordiality between taxpayers and revenue authorities
Provide fair and independent adjudication
Resolve disputes through engagement and due process

Our Vision

A purpose-driven, customer-centric, impartial appellate body facilitating increases in revenue authority efficiencies, taxpayer compliance, and cordiality and agreement between them — resulting in 90% of appeals concluded in 180 days.

90% of appeals concluded within 180 days
Purpose-driven and customer-centric service
Increased taxpayer compliance through fair process
Cordiality and agreement between all parties

What Guides Us

Our Core Values

Fairness

Every case is considered on its merits, without favour or prejudice, ensuring equal treatment for all appellants.

Independence

We operate free from the influence of any taxing authority, guaranteeing truly impartial decisions.

Transparency

Our proceedings are open, our decisions are published, and our processes are clearly explained to all parties.

Professionalism

Our commissioners and staff maintain the highest standards of conduct, competence, and integrity at all times.

Accessibility

We ensure that all taxpayers — regardless of resources or representation — can effectively exercise their right to appeal.

Efficiency

We are committed to resolving disputes in a timely manner, minimising uncertainty for taxpayers and the revenue authorities.

Leadership

Our Management Team

RAD’s management structure brings together expertise in law, taxation, accounting, and public administration.

N. Grant

Director, Planning & Administration

MSc

S. Williams

Deputy Commissioner, Revenue Appeals

MBA

R. Brown