Revenue Appeals Division Ensuring Fairness in Tax Disputes

Navigating the various tax obligations can sometimes be a complex process for both individuals and businesses alike.

Those with grievances have an opportunity to have their disputes resolved through the Revenue Appeals Division (RAD), which was established as an independent appellate to hear the appeals of taxpayers against decisions of the revenue authorities.

Speaking on the Ministry of Finance and the Public Service programme, ‘Finance Matters’, Commissioner at the RAD, Dr. Deloree Staple Chambers explains that the entity operates as the second tier in Jamaica’s three-tier tax dispute resolution system.

She says that the RAD adjudicates disputes that may arise from time to time between taxpayers and the revenue commissioners, including the Commissioner General for Tax Administration Jamaica, the Commissioner for the Jamaica Customs Agency and the Commissioner of Valuation at the National Land Agency.

“Those three commissioners and their departments cover the gamut of taxes that we have jurisdiction to assist with the resolution of disputes,” Dr. Staple Chambers states.

The RAD plays a critical role in ensuring that disputes are resolved fairly and efficiently, preventing unnecessary litigation and reducing the burden on Jamaica’s court system.

By offering an independent review process, taxpayers have an opportunity to challenge decisions, without incurring the significant costs associated with legal proceedings.

Outlining the appeal process, Dr. Staple Chambers indicates that taxpayers must first exhaust the first tier, which is to file an objection to an assessment by the revenue departments, before they can seek the adjudication of the RAD.

“Tier 1 is handled within the tax departments themselves, and where a taxpayer that is aggrieved with the decision coming out of that resolution mechanism after they have filed an objection, they have the option to appeal externally to an independent body; that’s us,” she states.

“We have three options [to file an appeal] – we have a web portal, which is hosted on the Ministry of Finance website, that allows persons to file online and to upload the relevant documentation that are required in support of their appeal,” Dr. Staple Chambers adds.

Outside of that, persons can complete the revenue appeals form [RA-01] which is a gazetted form. This can also be accessed on the Ministry’s website and once completed, persons can send an email to the Ministry with the completed form and the relevant documents.

“You can also print the form and take it in physically, but the best and most economical way is via the portal, and we encourage persons to do that,” Dr. Staple Chambers states.

Persons who submit an appeal, typically receive a response within two to five days as per the department standard. However, Dr. Staple Chambers cautions that concluding the appeal process may take a longer time.

“We guarantee that the matter will be heard in 90 days. We do not guarantee how long it will take to conclude the matter, because it depends on the issues. It depends, as well, on the commitment of the parties to have the matter addressed. What we try to do is to manage judiciously the hearing process and to hold the parties accountable for providing information and being engaged in the process so that we can resolve the matter in as short as possible time,” she explains.

“Persons complain to us that the process is too lengthy, and this is something we continue to manage because that is the value proposition that we bring to the table, that we are more efficient than going to the Court. It is something we continue to work on in ensuring that we bring efficiency to the dispute resolution process so that people can get on with their lives,” she further states.

Delays are sometimes caused by incomplete documentation or lack of engagement from involved parties.

The RAD emphasises the importance of taxpayers being proactive in providing evidence to support their claims and ensuring that revenue authorities also meet their obligations in the process.

To address concerns about delays, the RAD actively manages hearings and keeps all parties accountable.

Taxpayers must also be prepared to defend their claims with relevant documentation, while revenue authorities must provide timely responses.

“You have to come to the table being prepared to defend the claim that you’re making. If you are saying that the commissioner erred in raising the assessment, then you need to be prepared to point out or to prove that that claim is so. The longer you take to provide the information and bring the evidence, the longer it’ll take to have the case resolved,” Dr. Staple Chambers states.

She informs that the most common tax disputes are related to income tax, general consumption tax (GCT), property tax, and customs duties.

“For income tax, we see disagreements over declared income, tax assessments, or deductions; issues related to the collection and payment of GCT or the claiming of input tax credits. Customs duties are disputes over valuation, classification of imported goods, and preferential tax treatment,” Dr. Staple Chambers explains.

The Revenue Appeals Division serves as a crucial pillar of Jamaica’s tax system, ensuring fairness, efficiency, and transparency in tax dispute resolution.

By providing an independent and structured mechanism for resolving disputes, the RAD helps taxpayers exercise their rights, while maintaining compliance with tax laws.