← belizelaw.ai · The Laws of Belize
Mutual Administrative Assistance In Tax
Cap. 103:03 · Revised Edition 2020 · 39 sections
- s. 1Short title
- s. 2Interpretation
- s. 3The Convention to have the force of law in Belize
- s. 4Taxes covered by the convention
- s. 5Territorial application of the Convention
- s. 5ACompetent authority
- s. 6Power of competent authority to obtain and provide information
- s. 7Duty to supply information to competent authority
- s. 8Reservations
- s. 8ADefinition
- s. 8BAgreement to have force of law
- s. 8CFiling obligation and revenue threshold
- s. 8DNotification
- s. 8ECbC Report and time of filing
- s. 8FExchange of CbC report
- s. 8GFirst exchange, etc
- s. 8HData safeguards
- s. 9Interpretation of Part III
- s. 10Inconsistent Laws
- s. 11Duty to collect and report information
- s. 12Form of return
- s. 13Arrangements for identification of reportable accounts
- s. 14Duty to notify competent authority
- s. 15Appointment of third parties
- s. 16Powers and functions of the competent authority
- s. 17Competent authority agreement
- s. 18Confidentiality
- s. 19Opportunity to discharge liability to conviction
- s. 20Administrative penalties
- s. 21Interpretation of section 20
- s. 22Assessment of penalties
- s. 23Notice of intention to take administrative action
- s. 24Representation against proposed administrative action
- s. 25Appeal to Income Tax Board
- s. 26Procedure on appeal against penalty
- s. 27Procedure for payment of administrative penalty
- s. 28When administrative violation constitutes an offence
- s. 29Anti-voidance
- s. 30Regulations