Barbados Revenue Authority
Applies the ruleThe authority that assesses and collects income tax, and the body to which the Income Tax Act's notices of residence and non-residence are given. Its individuals pages state the day-count test, the ordinary residence test and the three-way division between resident and domiciled, resident but not domiciled, and non-resident, in terms close to the Act's own.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
bra.gov.bbCannot be cited for
It administers and does not issue, and it does not publish the text of the Income Tax Act. Its summaries omit the procedural conditions that decide cases - the written notice required before a person is treated as non-resident, and the notice of intent required for ordinary residence - so it must not be cited for what a taxpayer has to do, only for how the Authority describes the regime. It carries no revision dates.
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