Revenue Appeals Division now operational

The Ministry of  Finance has confirmed that the Revenue Appeals Division has commenced operations.

   
The Division, which falls under the Ministry, became operational on July 1. It will adjudicate appeals against decisions of  the Revenue Commissioners.

 

According to a statement from the Finance Ministry, the change will streamline the appeals process and will further guarantee the independence of  the Revenue Appeals Division as an adjudicating body.     

   
The Division will focus on helping taxpayers resolve appeals related to tax assessments from revenue departments, such as the Tax Administration Jamaica and Jamaica Customs Agency.     

   
In a case where the Commissioner’s decision is disputed, there will be a right of  appeal to the Revenue Court.     

The new process allows the Revenue Appeals Division to increase the number of  cases that may be considered within the same time frame. Further, it is no longer mandatory for a formal hearing to be conducted in every case. Cases will be decided on the basis of  written evidence and informal meetings with the parties.

   
An appeal may now also be concluded by way of  a settlement agreement between the parties.

 

 

The Commissioner of  the Revenue Appeals Division is now required to issue a written decision within 60 days of  receiving all relevant information pertaining to a case.    
Only a court can overturn a decision by the Division.