The former Tax Administration Jamaica (TAJ) employee at the centre of the J$1 billion tax evasion racket, was offered bail after eight months in custody.
Christopher Moore, a computer expert, was offered bail $10 million when he appeared before the Corporate Area Criminal Court on Wednesday.
Two other men charged jointly with him were also offered bail.
David Johnson, an auditor at TAJ and Christopher Wilson, an accountant, were each offered bail of $2 million.
Moore was ordered to surrender his travel documents and report to the Revenue Protection Division (RPD) daily.
Opthalmologist, Dr William Thomas Lee, who is charged with tax evasion in the case, had bond of $10 million extended.
The accused are to return to court on March 11.
The men were charged following an investigation by the RPD into a major tax evasion racket involving TAJ employees, several companies and individuals.
The RPD reported that over an unspecified period, Moore, an IT expert, would wipe clean taxpayer accounts of companies and individuals after they received their tax assessments from TAJ.
Lee was charged last month after it was revealed that $21 million was erased from his account.