Cynthia Marshall-Lowe

Mrs. Marshall-Lowe is a Deputy Commissioner of the Revenue Appeals Division with more than 24 years' experience in tax administration, auditing, investigations, tax appeals and dispute resolution. She has extensive expertise in adjudicating complex revenue matters and is committed to ensuring fairness, impartiality and excellence in the administration of Jamaica's tax laws. Mrs. Marshall-Lowe holds a Master of Business Administration, Postgraduate Diplomas in Business Administration, Tax Audit and Revenue Administration, and is a Fellow of the Association of Chartered Certified Accountants and a member of the Institute of Chartered Accountants of Jamaica. She is also pursuing doctoral studies in Leadership and Divinity. As Deputy Commissioner, she provides strategic leadership to a team of Appeal Officers and chairs the Strategic Initiative on “Implementing a Culture Change Around the Core Values and Paradigm Shift,” championing ethical leadership, continuous improvement, innovation, collaboration and a values-driven organizational culture across the Division.