← belizelaw.ai · The Laws of Belize
Tax Administration And Procedure Act
Cap. 51 · Revised Edition 2020 · 113 sections
- s. 1Short title
- s. 2Interpretation
- s. 3Scope of the Act
- s. 4Director General
- s. 5Belize Tax Service Department
- s. 6Delegation of powers
- s. 7Secrecy
- s. 8Taxpayers Identification Numbers
- s. 9Public rulings
- s. 10Advance rulings
- s. 11Other statements
- s. 12Responsibility of officer
- s. 13Indemnification of representative
- s. 14Communications with taxpayers and other persons
- s. 15Forms and notices
- s. 16Signature
- s. 17Defect does not affect validity
- s. 18Taxpayer’s right to information
- s. 19Due dates
- s. 20Accounts and records
- s. 21Obligations of financial institutions
- s. 22Tax returns
- s. 23Notice to require filing
- s. 24Return deemed to be furnished by due authority
- s. 25Information returns treated as returns
- s. 26Extension of time to file returns
- s. 27Notice of audit
- s. 28Authorised officers
- s. 29Power of authorised officers
- s. 30Notice to obtain information
- s. 31Information from public bodies
- s. 32Information returns
- s. 33Assessments
- s. 34Assessment records
- s. 35New or revised assessment
- s. 36Time limits for assessments and revised assessments
- s. 37Notice of assessment
- s. 38Application for review of assessment
- s. 39Board of Tax Appeals
- s. 40Appeal to Board
- s. 41Appeal to Supreme Court
- s. 42Appeals do not suspend collection of undisputed amounts
- s. 43Finality of assessment
- s. 44Liability of taxpayer and due date
- s. 45Liability and obligations of representatives
- s. 46Designation of representative
- s. 47Representation of companies
- s. 48Officers of unincorporated bodies
- s. 49Liability for tax following winding-up
- s. 50Managers of entities
- s. 51Refundable amounts
- s. 52Extension of time for payment
- s. 53Default in payment
- s. 54Order of payment of tax debts
- s. 55Currency
- s. 56General
- s. 57Interest on underpayments
- s. 58Interest on refundable amounts
- s. 59Interest rate
- s. 60General
- s. 61Period of limitations for collection
- s. 62Extinguishment of uncollectible amounts
- s. 63Court proceedings
- s. 64Lien
- s. 65Warrants for levy on goods
- s. 66Proceedings before magistrate
- s. 67Magistrate may order payment into court
- s. 68Imprisonment for failure to obey order
- s. 69Procedure on payment
- s. 70Power to exercise warrant
- s. 71Sale of goods levied on and disposal of proceeds
- s. 72Sale of realty of defaulter
- s. 73Notice to defaulter
- s. 74Conditions of sale
- s. 75Effect of execution sales with regard to title
- s. 76Form of conveyance
- s. 77Disposal of surplus
- s. 78Claim by third party
- s. 79Withholdings held in trust
- s. 80Priority in bankruptcy
- s. 81Offset against payments
- s. 82Third party debtors
- s. 83Compliance with notice
- s. 84Non-Arm’s length transferees
- s. 85Receivers
- s. 86General provisions
- s. 87Failure to notify
- s. 88Falsification of invoices, receipts, credit and debit notes
- s. 89Late filing of tax return
- s. 90Late payment
- s. 91Negligent or fraudulent underpayment
- s. 92False or misleading statements
- s. 93Failure to maintain documents
- s. 94Failure to comply with third party notice
- s. 95Failure to provide facilities
- s. 96Failure to comply with notice to give information
- s. 97General provisions
- s. 98Aiding and abetting
- s. 99Period of limitations
- s. 100Tax evasion
- s. 101Impending tax administration
- s. 103Offences by tax officers
- s. 104Compounding of offences
- s. 105Exemption from stamp duties
- s. 106Tax avoidance transactions
- s. 107Procedure and evidence
- s. 108Use of agents to detect crime
- s. 109Exit certificate
- s. 110Tax information exchange agreements
- s. 111General penalty
- s. 112Regulations
- s. 113Consequential amendments
- s. 114Effective date and transitional provisions