Exit certificate

—(1) Subject to sub-section (4), no person who is a resident shall leave or attempt to leave Belize, unless the person has, in the person’s possession, a certificate in the prescribed form issued by the Director General on payment of the prescribed fee certifying that the person– (a) does not owe any tax under a tax law; or (b) has made satisfactory arrangements for the payment of any tax payable by the person. (2) The certificate issued under sub-section (1) may be valid for the period prescribed. (3) Any person who neglects to comply with or acts in contravention of this section commits an offence. (4) It shall be a good defence to any proceedings against any person, in respect of an offence against this section, to prove that– (a) the certificate required by sub-section (1) could properly have been issued; and (b) there has been undue delay on the part of the Director General in issuing it. (5) Sub-section (1) shall not apply to– (a) any member of the Military, Naval or Air Forces of Her Majesty or of any foreign state; (b) any person in the diplomatic or consular service of a foreign state unless any such person is also engaged in any business or other employment in Belize; Tax Administration and Procedure CAP. 51 101 (c) any person to whom the Diplomatic Privileges and Consular Conventions Act applies; (d) any person under 16 years; or (e) any passenger in transit. (6) The Minister may, from time to time, by Order published in the Gazette, prescribe the fees to be paid for the issue of exit (7) Every Order made by the Minister under sub-section (5) shall, as soon as may be after the making thereof, be laid before the House of Representatives and shall be subject to negative resolution.