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About the Revenue Appeals Division
An independent entity mandated to hear and conclude revenue appeals in a fair, judicious and cost effective manner.
An Independent Appellate Body
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 revenue liability.
RAD embraces the tenets of efficiency and transparency in concluding appeals in a fair, judicious, independent and cost-effective manner. Our team of experienced adjudicators hears appeals across all major tax types — income tax, general consumption tax, customs duties, property tax, land valuation and more — applying the laws to the facts and evidence presented.
Established under the Revenue Appeals Division Act, 2015, RAD operates free from the influence of any Revenue Authority, providing taxpayers with an accessible forum to challenge decisions made by Tax Administration Jamaica, the Jamaica Customs Agency, Revenue Protection Department and National Land Agency.
Visioneering an Independent, Higher-Order Tax Appellate Institution
Every taxpayer has the right to be heard. This fundamental principle of fairness is at the heart of the Revenue Appeals Division (RAD).
Read more about our history
The RAD’s history reflects Jamaica’s continuing commitment to a tax system built on fairness, independence, accessibility and trust. From the establishment of the Taxpayer Appeals Department (TAD) to today’s digitally enabled appellate institution, each phase of our journey has strengthened taxpayers’ ability to challenge decisions that affect them.
By providing an independent avenue to challenge tax decisions, the RAD plays an important role in maintaining the integrity of the tax system.
Establishing the Right to Appeal to an Administrative Body
Jamaica established the TAD by statute in 1999 as a quasi-judicial tax appellate body to resolve tax disputes without lengthy litigation. It marked an important step in giving taxpayers a formal avenue to challenge decisions of the tax administration. In 2011, Parliament granted administrative autonomy by separating the appeals function from the Tax Administration directorate.
Jamaica established the TAD by statute in 1999 as a quasi-judicial tax appellate body to resolve tax disputes without lengthy litigation. It marked an important step in giving taxpayers a formal avenue to challenge decisions of the tax administration. In 2011, Parliament granted administrative autonomy by separating the appeals function from the Tax Administration directorate.
While this represented an important step forward for taxpayer rights, the TAD remained within the same corporate structure as the authority whose assessments it reviewed. The need for greater institutional independence was recognised as a critical issue. In 2011, as part of Jamaica’s wider tax reform programme with the help of the International Monetary Fund (IMF), Parliament granted administrative autonomy by separating the appeals function from the Tax Administration directorate.
A foundation for independent tax appeals was established.
Building Independence
The Revenue Appeals Division Act, 2015 established the RAD as the legal successor to the TAD. On August 4, 2015, RAD became a division of the Ministry of Finance and the Public Service, with a statutory mandate to operate as an independent higher-order quasi-judicial institution.
The Revenue Appeals Division Act, 2015 established the RAD as the legal successor to the TAD. On August 4, 2015, RAD became a division of the Ministry of Finance and the Public Service, with a statutory mandate to operate as an independent higher-order quasi-judicial institution.
The RAD embodied the culture statement “Driven by Purpose, Learning With Intent.”
The legislation also expanded the ways in which disputes could be resolved, allowing RAD to use formal hearings, informal dispute resolution and facilitated negotiated settlements.
Independence became the foundation of the RAD’s institutional identity.
Digitising the Appeals Process
The RAD introduced a bespoke case management system to track and process appeals.
The RAD introduced a bespoke case management system to track and process appeals.
Technology was used to re-engineer business processes, strengthen case management and improve taxpayer experience.
The foundation for a modern, digitally enabled appeal process was laid.
Continuing to Rebuild and Rise
The RAD undertook a dedicated Backlog Project alongside several strategic initiatives to strengthen the organisation’s capacity, operational efficiency, risk management, service delivery and governance.
The RAD undertook a dedicated Backlog Project alongside several strategic initiatives to strengthen the organisation’s capacity, operational efficiency, risk management, service delivery and governance.
A new accountability framework, measurable performance standards, investment in people, leadership development and a deliberate shift toward a caring, learning culture transformed the way the RAD operated.
The results were significant: the average age of an appeal fell from 44 months in 2017 to 9 months by 2020.
The RAD moved from managing a backlog to building a sustainable, high-performing institution.
Broadening Our Reach and Embracing Our Advocacy Role
The RAD adjudicated its first land valuation appeals, bringing into active use an existing area of jurisdiction provided for under the RAD Act. The RAD’s role continued to evolve beyond adjudicating individual disputes. The institution increasingly used its voice to protect the interests of taxpayers.
The RAD adjudicated its first land valuation appeals, bringing into active use an existing area of jurisdiction provided for under the RAD Act. The RAD’s role continued to evolve beyond adjudicating individual disputes. The institution increasingly used its voice to protect the interests of taxpayers.
The institution increasingly used its voice to protect the interests of taxpayers who exercise their right to appeal, including advocating for the fair treatment of disputed tax debt in broader debt-relief measures.
The right to appeal must be meaningful; taxpayers should not be disadvantaged for exercising it.
The scope of tax appellate justice continued to grow.
Making Hearings More Accessible
The RAD formally introduced the option of virtual hearings, giving Appellants and Revenue Authorities greater flexibility in participating in the appeal process.
The RAD formally introduced the option of virtual hearings, giving Appellants and Revenue Authorities greater flexibility in participating in the appeal process.
The RAD also strengthened its commitment to timely access to justice, guaranteeing that Appellants will be heard within 90 days of filing, unless they request otherwise.
Access to justice became more flexible, convenient and timely.
Widening the Digital Door
The RAD operationalised its online web portal, creating a more accessible digital channel for taxpayers and representatives to engage in the appeal process.
The RAD operationalised its online web portal, creating a more accessible digital channel for taxpayers and representatives to engage in the appeal process.
It marked another step in the RAD’s continuing digital transformation and commitment to accessibility.
A more connected and accessible RAD emerged.
Today | A Higher-Order Tax Appellate Institution
Today, the RAD stands as an independent, higher-order quasi-judicial institution, resolving tax disputes through adjudication and facilitated settlement.
Today, the RAD stands as an independent, higher-order quasi-judicial institution, resolving tax disputes through adjudication and facilitated settlement.
We continue to invest in our people, technology, processes and institutional capacity to ensure that every taxpayer has a genuine opportunity to be heard and that every appeal is determined fairly, independently and on the basis of the law, facts and evidence, while helping to maintain the integrity of the tax system.
The launch of the RAD’s new website marks a further step in this journey, strengthening public access to information about the appeal process, our services, decisions and the institution itself. It reflects our commitment to making the RAD more accessible, transparent and connected to the taxpayers and Revenue Authorities we serve.
Fairness builds trust. Trust strengthens compliance.
Driven by purpose. Learning with intent.
Mission & Vision
Our Mission
We contribute to a stable macroeconomy by engendering trust and confidence in the tax system and sustaining cordiality and agreement between taxpayers and the revenue authorities through adjudication, dispute resolution and engagement.
Our Vision
By 2029, the Revenue Appeals Division will be a purpose-driven, customer-centric and impartial appellate body, hearing 90% of appeals within 90 days, delivering timely, high-quality and legally sound decisions and limiting the annual tax in abeyance to under J$1 billion.
FAIRCODE
Fairness
Fairness
Accountability
Accountability
Integrity
Integrity
Responsiveness
Responsiveness
Courtesy
Courtesy
Objectivity
Objectivity
Decisiveness
Decisiveness
Efficiency
Efficiency
Our Management Team
RAD’s management structure brings together multidisciplinary expertise across law, taxation, auditing, accounting, adjudication, customs administration and public administration.
Join Our Team
RAD is committed to attracting and retaining talented professionals. Explore current opportunities and become part of Jamaica’s independent tax appeals body.
