Government of Jamaica
WITHDRAWING AN APPEAL
Discontinuing an Appeal
If you wish to withdraw or discontinue an appeal you have previously filed, you can do so by submitting a Notice of Withdrawal (Form RA-02) to the Revenue Appeals Division.
Important: Withdrawing your appeal will close your case. You will not be able to submit a further appeal to RAD regarding the same decision. Please consider this carefully before proceeding.
Understanding Withdrawal
What does it mean to discontinue an appeal?
Discontinuing (or withdrawing) an appeal means you are formally notifying the Revenue Appeals Division that you no longer wish to proceed with a matter you previously filed. Once the withdrawal is acknowledged, the case is closed and no further action will be taken by RAD on that appeal.
This is different from an appeal that is determined by RAD. A withdrawal is a voluntary decision made by the Appellant — it means you are choosing not to pursue the matter any further through the appeal process.
All withdrawals must be submitted in writing using Form RA-02 (Notice of Withdrawal). Oral or informal requests to withdraw an appeal will not be accepted.
Key Point
Only the Appellant (or the Appellant’s authorised representative) may withdraw an appeal. In the case of a partnership, the authorised partner or all partners must provide written consent to the withdrawal.
Common Reasons for Withdrawal
- You and the Revenue Authority have reached a settlement
- Circumstances have changed and the dispute is no longer relevant
- You have decided to pursue the matter through another channel
- You no longer wish to contest the decision
Process
How to Discontinue an Appeal
Follow these steps to formally withdraw your appeal. The process is straightforward and can be completed in a few minutes.
Download and Complete Form RA-02
Provide Reason for Withdrawal
Submit the Form
Submit the completed form to RAD by one of the following methods:
- Online: Complete and submit via the web portal on our Forms page.
- Email: Send the completed PDF to appeals.rad@mof.gov.jm.
- In person: Deliver to the RAD office, First Floor, The Office Centre Building, 12 Ocean Boulevard, Kingston, Jamaica.
- Post: Mail to Revenue Appeals Division, First Floor, The Office Centre Building, 12 Ocean Boulevard, Kingston, Jamaica.
You will receive a receipt confirming RAD has received the withdrawal.
Receive Acknowledgement
After You Withdraw
What happens after withdrawal?
Once RAD processes your Notice of Withdrawal, the following occurs:
- Case closed: RAD will formally acknowledge your withdrawal and close the case. No further hearings or submissions will be scheduled.
- Parties notified: The relevant revenue authority (e.g., TAJ, JCA) will be informed that the appeal has been withdrawn.
- No determination issued: Since the appeal is withdrawn, no determination on the merits of the case will be issued by RAD.
- Original decision stands: Unless the Revenue Authority has already revised the decision, the original assessment or decision that you appealed remains in effect.
No Further Appeal
If you withdraw your appeal, the appeal will be closed and no further appeal in relation to this matter may be filed. Please consider this carefully before withdrawing your appeal.
Before You Proceed
Important Notes
Partial Withdrawal Is Possible
If your appeal covers multiple issues or assessment periods, you may withdraw only certain issues or assessment periods while keeping the remainder of the appeal active.
You do not need to complete the RA-02 Withdrawal of Appeal form for a partial withdrawal. Instead, notify the RAD in writing of the specific issues or parts of the assessment that you wish to withdraw. RAD will update your appeal accordingly.
If you are unsure whether a partial withdrawal is appropriate, please contact RAD for guidance before proceeding.
Effect on Related Appeals
Withdrawing one appeal does not automatically withdraw any other appeal you may have filed, even if the matters are related. Each appeal is treated separately. If you wish to withdraw multiple appeals, you must submit a separate Form RA-02 for each.
Representative Withdrawal
If you have a representative acting on your behalf, and that representative is the authorised representative on record with the RAD, he may submit the Notice of Withdrawal on your behalf. The Notice of Withdrawal must be signed by the Appellant or his duly authorised representative.
Settlement Before Withdrawal
If you have reached a settlement with the Revenue Authority, ensure that the settlement terms are finalised and documented before withdrawing your appeal. Withdrawal is generally irrevocable — once RAD acknowledges the withdrawal, the case is closed and you cannot restore the same appeal. If the settlement falls through after withdrawal, you may not be able to refile.
Ready to Withdraw Your Appeal?
Submit Form RA-02 online to formally discontinue your appeal. The process is secure, straightforward, and takes only a few minutes.
Need Help?
Questions About Withdrawing?
If you are unsure whether withdrawal is the right step, or need help completing the form, our team is available to assist you.
Call Us
Speak directly with our team during business hours.
+1 (876) 932-4993
Mon–Thu 8:30 AM – 5:00 PM
Fri 8:30 AM – 4:00 PM
Message us for quick questions about withdrawing an appeal.
876-999-2945
Email Us
Send your questions and we will respond within 2 business days.
appeals.rad@mof.gov.jm
Visit Our Office
You may also submit your Notice of Withdrawal in person at the RAD. A member of our team will be happy to answer any questions you may have about the withdrawal process.
Revenue Appeals Division
First Floor, The Office Centre Building
12 Ocean Boulevard, Kingston
