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Appeal Forms
Submit your Notice of Appeal or Notice of Withdrawal through RAD’s online portal, by email, or in person at the Revenue Appeals Division (RAD). You may also download a PDF version of the relevant form for completion and submission.
Filing deadline: You must file your appeal within 90 days of the decision date, or 30 days after receipt of the decision.
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Notice of Appeal
FORM RA-01
Use this form to file a Notice of Appeal with the RAD if you are dissatisfied with a decision of a Revenue Commissioner relating to your tax liability, customs valuation, or any other matter for which an appeal lies to RAD.
Notice of Withdrawal
FORM RA-02
Use this form to withdraw a previously filed appeal. You will need your appeal reference number to complete and submit this form.
Track Your Appeal
CASE STATUS LOOKUP
Already filed an appeal? Enter your RAD case reference number to view the current status of your appeal, including upcoming hearing dates and the history of your case.
Common Questions
Before You Submit
Do I need a lawyer to file an appeal?
No. You do not need a lawyer to file an appeal with RAD. Many Appellants represent themselves. However, you may choose to be represented by an attorney-at-law or another authorised representative if you wish. If you choose to be represented, an authorisation letter must be submitted to RAD.
What can I appeal?
You may appeal any decision made by TAJ, JCA, or another Revenue Authority relating to your tax liability. See our Tax Dispute Finder on the Resources page for the full list of tax categories that may be appealed.
What is the deadline to file an appeal?
You must file your Notice of Appeal within the prescribed time period, being 90 days from the date of the decision you are appealing or 30 days from the date you receive the decision, whichever is applicable. Appeals filed outside of the prescribed timeframe may not be accepted. Where a Notice of Appeal is being filed outside the prescribed timeframe, you must provide an explanation for the delay together with any supporting evidence to substantiate the reasons provided. Please refer to the applicable guidelines for further information.
How do I file an appeal?
To file an appeal with RAD, you must submit a completed Notice of Appeal, RA-01 form together with a copy of the relevant decision being appealed, any relevant supporting information and documentation within the applicable timeframe. Appeals may be submitted online, or by downloading and submitting the completed PDF RA-01 in person, by email or through the post. Please refer to the relevant guidelines for further information.
What happens after I submit my appeal?
After you submit your appeal, you will receive a receipt, confirming that your Notice of Appeal has been received. RAD will review your Notice of Appeal and, if your appeal is accepted, issue a formal acknowledgement confirming acceptance of the appeal. The acknowledgement will include a reference number that you can use to track your appeal case. The relevant Revenue Authority will simultaneously be notified of the accepted appeal and required to submit a Statement of Case outlining the reasons for the decision. After reviewing the information submitted by both parties, RAD will determine the most appropriate method for resolving the appeal, which may include a formal hearing, settlement negotiations or other means. Please refer to the applicable guidelines for further information.
Can I submit additional information after filing my appeal?
Yes. You may submit additional information or supporting documents after filing your appeal, subject to any timelines or directions issued by RAD. You should ensure that all relevant information is provided as early as possible to assist with the review and determination of your appeal.
Can I withdraw my appeal after filing?
Yes. You may request to withdraw your appeal at any time before a determination is issued. Your withdrawal request must be submitted using the Notice of Withdrawal, RA-02, to RAD and you will be notified once the withdrawal has been processed.
How long will the appeal process take?
The timeframe for resolving an appeal will vary depending on the complexity of the matter, the information and documentation provided, and the process selected for determining the appeal. RAD will seek to resolve appeals as efficiently as possible and you will be able to obtain updates on the progress of your appeal. RAD guarantees that an appeal will be scheduled for hearing within 90 days of acceptance. An appeal decision will be issued within 60 days from the date you are notified whether all required information and documentation has been received.
Will I have to attend a hearing?
Not necessarily. After reviewing the information submitted by both parties, RAD will determine the most appropriate method for resolving the appeal. This may include a formal hearing, settlement discussions, or other legal means of resolution. If a formal hearing or informal meeting is required, you will be notified of the date, time and relevant procedures. Please refer to the appropriate guidelines for further information.
What happens if I disagree with the determination?
If you disagree with RAD’s determination, you may have the right to appeal to the Revenue Court. Please see the relevant guidelines for further information.
Form RA-01
Notice of Appeal
Complete the 4 steps below to file your Notice of Appeal with RAD. You may also download the PDF version of Form RA-01 to submit by email or in person.
Form RA-02
Notice of Withdrawal
Complete the 3 steps below to withdraw a previously filed appeal. You may also download the PDF version of Form RA-02 to submit by email or in person. See our Discontinuing an Appeal page for more information.
Before You Submit
Important Information
Filing Deadline
A Notice of Appeal must be filed within 90 days of the date of the decision being appealed, or 30 days after receipt of the decision. File your Notice of Appeal within 90 days of the decision date or 30 days after receiving the decision. Late appeals may not be accepted unless valid reasons are submitted.
What You Need to File
To submit an appeal, you will need copy of the decision being appealed, grounds of appeal, contact information, and any supporting documents relevant to your case.
No Filing Fees
There are no fees for filing an appeal or withdrawing an appeal with RAD. The appeals process is free for all taxpayers.
Document Formats
Supporting documents should be in PDF, Word (.doc, .docx), or Excel (.xls, .xlsx) format. Maximum combined upload size is 25MB.
