Government of Jamaica
Home / Appeal Guide
Appeal Guide
Everything you need to understand and navigate the appeal process – from identifying your tax dispute and preparing your appeal to understanding the applicable legislation, service standards and right of further appeal.
How to submit: Submit your Notice of Appeal using Form RA-01. Please note that e-fillable Notice of Appeal and Notice of Withdrawal forms are available on the MoFPS website, or you can download and submit a PDF version via our Forms page.
Find Your Tax Type
Tax Dispute Finder
Information relevant to submitting an appeal based on type of tax
◷ ~10 minutes to file
$̸ Free, no fees
✉ Confirmation sent by email
Income Tax
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Individual Income Tax (IIT) | Company Income Tax (CIT) | Partnership Income Tax (PIT) | PAYE | Withholding Tax
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
GCT
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
General Consumption Tax (GCT) | Special Consumption Tax (SCT) | Registration and Deregistration for GCT and SCT | Guest Room and Accommodation Tax (GART) | Telephone Call Tax (TCT)
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
Land Valuation
Administered by National Land Agency
What you can appeal
Valuation assessments
Before you appeal
You must have first objected to NLA’s assessment and have received an objection decision. If NLA’s decision is unsatisfactory, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
Customs
Administered by Jamaica Customs Agency (JCA)
What you can appeal
Customs Valuation | Tariff Classification | Rules of Origin | Customs Duties and Taxes
Other Customs Decisions made by the customs authority that are subject to appeal.
Before you appeal
You must first seek resolution of the disputed assessment through JCA’s internal review process and receive a decision. If dissatisfied, you may file a Notice of Appeal with RAD within 90 days of the date of JCA’s decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed
- Supporting evidence of payment of the assessment (as required by the relevant legislation)
- List of documents/evidence to support the appeal
Property Tax
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Property tax assessments | Exemptions | Reliefs
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
Transfer Tax
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Property Transfers | Property Valuations | Estate Transfers and Duties | Incorrect Tax Rates and Calculations
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- Supporting evidence of payment of the assessment (as required)
- List of documents/evidence to support the appeal
Stamp Duty
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Property Transfers | Property Valuations | Estate Transfers and Duties | Incorrect Tax Rates and Calculations
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt of the decision.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- Supporting evidence of payment of the assessment (as required)
- List of documents/evidence to support the appeal
Bauxite Production Levy
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Bauxite Production Levy assessments | Related decisions
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, or if TAJ has not responded within 60 days, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
Contractor’s Levy
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Contractor’s Levy assessments | Related decisions
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, or if TAJ has not responded within 60 days, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
Asset Tax
Administered by Tax Administration Jamaica (TAJ)
What you can appeal
Asset Tax assessments | Related decisions
Before you appeal
You must have first objected to TAJ’s assessment and have received an objection decision. If TAJ’s response to your objection is unsatisfactory, or if TAJ has not responded within 60 days, you may file a Notice of Appeal with RAD within 90 days of the decision, or 30 days after receipt.
What to prepare
- Notice of Appeal (RA-01 Form)
- Copy of decision being appealed (Notice of Decision)
- List of documents/evidence to support the appeal
Important Notes
Filing Deadline: Notices of Appeal must be filed within 90 days of the contested decision, or 30 days after receipt. Late appeals require special approval.
Representation: No legal representation is required. You may represent yourself or be represented by an attorney or accountant.
Fees: There are no filing fees for submitting an appeal to RAD. The process is designed to be accessible to all taxpayers.
Step by Step
The Appeal Process
Understanding the stages of your appeal helps you prepare effectively. Each stage may have specific timelines and requirements.
Our Service Standards
| Activity | Turnaround Time |
|---|---|
| Acknowledgement of the receipt of an appeal | Within 2 days of receipt |
| Advise of acceptance or rejection of appeal. This includes notification if an application is incomplete and does not meet the requirements by law to be regarded as valid. | Within 10 days of receipt |
| Advisory to the Revenue Authority | Within 10 days of receipt of perfected appeal |
| Direct contact from the officer assigned the application | Within 15 days of assignment |
| Schedule of hearing | Within 30 to 90 days of the acceptance of appeal |
| Issue of Notice of Decision | 60 days from the date of the Notice of Conclusion of Formal Hearing or Notice of Collection of Relevant Information |
| Response to enquiries, comments and complaints | Within 3 days |
| Response to real-time enquiries | Immediately within normal operating hours |
Stage 1: Acceptance
You file a Notice of Appeal (Form RA-01) within 90 days of the decision date, or 30 days after receipt. RAD reviews it for completeness and formally accepts or rejects the appeal. See guidance notes for further information.
Stage 2: Hearing
Both the Appellant and the Revenue Authority submit written statements and supporting documents outlining their respective positions. RAD may use one of three methods to determine an appeal:
Information on the methods of appeal
Informal Method: A less formal process where the appeal may be decided based on submitted documents and evidence, with or without an in-person hearing. RAD may gather additional information through any lawful means.
Formal Hearing Method: Used when the matter is complex and requires detailed examination. Involves a structured hearing before an adjudicator or panel, where both parties present evidence and make oral submissions. RAD may summon witnesses as necessary.
Settlement Negotiations: The Commissioner may direct the parties to settle, or the parties may choose to negotiate and submit a duly signed agreement reflecting the terms of resolution.
Stage 3: Deliberation
All submissions, evidence and applicable law will be reviewed in the context of the issues. The parties will be notified once RAD is satisfied that all information necessary to determine the appeal has been received. Where information is not submitted within the stipulated timeframe, RAD will notify the parties and proceed to determine the appeal based on the information available.
Stage 4: Determination
The Commissioner, RAD will issue a written determination, setting out reasons for the decision. The Commissioner may confirm, reduce, vacate or vary (other than the amount) the decision of the Revenue Authority.
Regulations
Rules & Procedures
RAD’s operations are governed by the Revenue Appeals Division Act, 2015 and the Revenue Appeals Division Rules, 2015. These documents set out the procedures for filing appeals, conducting hearings and issuing determinations.
Understanding the rules before you file will help you prepare a stronger case and avoid procedural errors that could affect your appeal.
- Notice of Appeal: 90 days from the date of the contested decision, or 30 days after receipt. Where a Notice of Appeal is filed outside the prescribed timeframe, the Appellant must provide an explanation for the delay together with any supporting evidence to substantiate the reasons provided.
- Statement of Case from Revenue Authority: 21 days after being notified of the appeal
- Submission of Documents and Information: 14 days or other stipulated timeline after the day of request
All hardcopy documents must be submitted in English. Acceptable formats for electronic documents include PDF, Word and Excel. Documents over 25MB should be submitted in person or arranged with the RAD office. Copy documents should be bright, legible and complete.
Hearings are scheduled at least 14 days in advance of the hearing date. The panel may ask questions at any time and summon or call witnesses.
Legal Framework
Legislation
Revenue Appeals Division Act, 2015
Primary Legislation
The founding legislation establishing RAD, defining its mandate, jurisdiction, structure and powers. This Act governs how appeals are conducted and determined.
Related Legislation
The following Acts govern the taxes that may be subject to appeal before RAD:
Jurisprudence
RAD Decisions
Explore RAD determinations on the dedicated RAD Decisions page.
After a Determination
Right of Further Appeal
If you are dissatisfied with RAD’s determination, you have the right to appeal further to the Revenue Court. Such an appeal must be filed within 30 days of receiving the RAD’s decision.
The Revenue Court may order that a portion of or the full assessed amount be paid or that security be given, as a condition to hearing the appeal. An appeal to the Revenue Court is limited to the grounds stated in the Notice of Appeal filed with RAD, unless the Court, in its discretion, grants leave to amend the grounds.
Further appeals are filed at the Revenue Court, located at the Supreme Court, Building East, King Street, Kingston. For assistance with filing, contact the Revenue Court registry directly. RAD does not administer the further appeal process.
Have More Questions?
Our Frequently Asked Questions page covers the most common queries about the appeals process.
For practical filing help, read Guidance in Completing Forms. If the filing deadline has passed, review Late Appeals.
Ready to File an Appeal?
Download the forms or submit your appeal via the web portal.
