Procedure and evidence

—(1) Any information or complaint under this Act, or under rules made under this Act, may be laid or made in the name of the Director General by– (a) an officer of the Department; (b) a member of the Belize Police Department; or (c) any person authorized in writing by the (2) Where provision is made for sending a notice by post, an affidavit of an officer of the Department shall be received as prima facie evidence of the posting and of the notice if the affidavit sets out that– (a) the officer has charge of the appropriate Tax Administration and Procedure CAP. 51 97 (b) the officer has knowledge of the facts in the particular case; (c) such a notice was sent by registered letter on a named day to the person to whom it was addressed, indicating such address; and (d) the officer identifies, as exhibits attached to the affidavit, the post office certificate of registration of the letter or a true copy of the relevant portion thereof, and a true copy of the (3) Where provision is made for personal service of a notice, an affidavit of an officer of the Department shall be received as prima facie evidence of the notice if the affidavit sets out that– (a) the officer has charge of the appropriate (b) the officer has knowledge of the facts in the particular case; (c) such a notice was served personally on a named day on a person; and (d) the officer identifies as an exhibit attached to the affidavit a true copy of the notice. (4) Where a person has been required to make a return, statement, or answer, an affidavit of an officer of the Department shall be received as prima facie evidence that the return, statement or answer, as the case may be, was not received by the Department or any officer, if the affidavit sets out that the officer has– (a) charge of the appropriate records; and 98 CAP. 51 Tax Administration and Procedure (b) been unable to find that the return, statement or answer, as the case may be, has been made by the person, after a careful examination and search of the records. (5) An affidavit of an officer of the Department shall be received as prima facie evidence that a return, statement or answer was filed on a particular day by a person required to make a return, statement or answer, if the affidavit sets out that the officer has– (a) charge of the appropriate records; and (b) found that the return, statement, or answer was filed on a particular day, after careful examination of the records. (6) With the leave of the court an affidavit of an officer of the Department shall be admissible in evidence, together with the document annexed, as conclusive evidence of the content of the original document where the affidavit sets out that– (a) the officer has charge of the appropriate records; and (b) a document annexed thereto is a document, or true copy of a document, made by or on behalf of the Director General, or some person exercising the powers of the Director General or by or on behalf of a taxpayer. (7) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Department, it shall not be necessary to prove– (a) the person’s signature; (b) that the person is such an officer; or Tax Administration and Procedure CAP. 51 99 (c) the signature or official character of the person before whom the affidavit was sworn. (8) Every document purporting to be a direction, demand, notice, certificate, requirement, assessment or other document, purported to have been executed under or in the course of the administration or enforcement of this Act, under the name of the Director General, or an officer authorized to exercise the powers of the Director General under this Act, shall be prima facie evidence that the document was signed, made, and issued by the Director General or the officer. (9) In any prosecution, an affidavit of an officer of the Department shall be received as prima facie evidence of the statements contained therein if the affidavit sets out that– (a) the officer has charge of the appropriate records; and (b) an examination of the records shows that an amount required to be remitted to the Director General has not, on a specified date, been received by the Director General.