← belizelaw.ai · Mutual Administrative Assistance In Tax, Cap. 103:03 · PART III — Automatic Exchange of Financial Account Information
Appeal to Income Tax Board
Cap. 103:03, s. 25 · Revised Edition 2020
A person may appeal to the Income Tax Appeal Board established under the Income and Business Tax Act against a penalty assessment–
(a) on the grounds that liability to penalty under section 20 does not arise; or
(b) as to the amount of such a penalty.
Amended by: 18 of 2017
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