RAD Decisions
Browse and search determinations issued by the Revenue Appeals Division. Published decisions contribute to Jamaica’s body of tax jurisprudence.
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Recent Determinations
Appeal against the assessment of stamp duty on an instrument of conveyance — claim for exemption under the Stamp Duty Act.
Appeal regarding the assessed market value of property for transfer tax purposes — dispute on the open market value at the date of disposal.
Appeal against the assessed unimproved value of land for property tax purposes — challenge to the Commissioner’s valuation methodology.
Appeal against customs valuation determination — dispute regarding tariff classification and transaction value of imported goods.
Appeal concerning the disallowance of input tax credits under the General Consumption Tax Act — classification of supplies.
Appeal against assessment of additional income tax liability for the year of assessment 2021 — taxpayer’s objection to the Commissioner’s estimated assessment.
About RAD Determinations
When the Revenue Appeals Division concludes a hearing, a written determination is issued setting out the findings of fact, the applicable law, and the decision of the commissioners.
Published decisions are anonymised to protect the privacy of appellants. They are made available to promote transparency, support consistency in decision-making, and contribute to the development of Jamaica’s tax jurisprudence.
Decisions are published following a review period. Not all decisions are published — only those considered to have precedent value or public interest significance.
Key Facts About RAD Decisions
- ✓ Determinations are legally binding
- ✓ Either party may appeal to the court on a point of law
- ✓ Published decisions are anonymised
- ✓ Decisions are typically published within 90 days
- ✓ Available in PDF format for download
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