Effective date and transitional provisions

—(1) Subject to this section, this Act takes effect on July 1, 2019. Tax Administration and Procedure CAP. 51 103 (2) The repealed legislation continues to apply in respect of events occurring prior to the date on which this Act comes into operation pursuant to sub-section (1). (3) All appointments made under the repealed legislation and subsisting at the date of commencement of this Act are treated as appointments made under this Act, except as follows– (a) Commissioner Income Tax; and (b) Commissioner General Sales Tax. (4) All forms and documents used in relation to the repealed legislation may continue to be used under this Act, and all references in those forms and documents to provisions of and expressions appropriate to the repealed legislation are taken to refer to the corresponding provisions and expressions of this Act. (5) Appeals, prosecutions and commenced before the commencement date continue and are disposed of as if this Act had not come into force. (6) Tax liabilities that arose before the commencement date may be recovered by fresh proceedings under this Act, but without prejudice to an action already taken for the recovery of the tax. (7) A reference in this Act to “this Act” or “this 104 CAP. 51 Tax Administration and Procedure SCHEDULE I (Section 2) TAX LAWS 1. Income and Business Tax Act, Chapter 55. 2. General Sales Tax Act, Chapter 63. 3. Mutual Administrative, Assistance in Tax Matters Act, Act No. 15 of 2014. 4. Income Tax (Avoidance of Double Taxation) (CARICOM) Act, Chapter 56. Tax Administration and Procedure CAP. 51 105 SCHEDULE II (Section 65) WARRANT TO LEVY BELIZE By……………………………….. Director General of the Country of Belize. TO ………………………………………………………………. WHEREAS the several persons named in the List attached to this Warrant are respectively liable in respect of taxes to pay the several amounts set opposite their names in such List: AND WHEREAS default has been made in payment of the same: YOU are therefore hereby enjoined and required to make demand of the several sums mentioned in the said List from the persons liable therefore or on the premises charged with the assessment, as the case may require, and upon payment thereof, to give acquittances under your hand unto the several persons who shall pay the same; and if any sum or sums remain unpaid after demand duly made by you then you are hereby enjoined and required to levy upon each and every persons named in the List such sums of money as shall be sufficient to pay the amount set opposite to the names of such persons in the said List together with the cost attending and levy and any sale thereon or any and all other proceedings consequent thereon. And of your proceedings herein you are forthwith to make your Return to me or to the Revenue Officer of ……………………………………. GIVEN under my hand at Belize City, Belize, the ……..day of ……………….., 20….. 106 CAP. 51 Tax Administration and Procedure …………………………. Director General Tax Administration and Procedure CAP. 51 107 SCHEDULE III (Section 76) FORM OF CONVEYANCE THIS INDENTURE made the……….day of …...…., 20… Between……………………………………………………. the Director General of the Country of Belize of the one part and ……………………………..(hereinafter called “the Grantee”) of the other part: WITNESSETH that in consideration of the sum of………………………… paid by the Grantee to the Government of Belize (the receipt whereof is hereby acknowledged) the Director General doth, pursuant to and in exercise of the powers in him vested by the laws of Belize relating to Tax, hereby grant to the Grantee ALL THAT EXCEPTING AND RESERVING to the State, out of the grant hereby intended to be made, all rights, liberties, and benefits in respect of the said land and every portion thereof reserved to the State under and by virtue of the National Lands Act, Chapter 191of the Laws of Belize, to hold the said hereditaments unto and to the use of the Grantee in fee simple. IN WITNESS whereof the Director General has hereunto set his hand and seal the day and year above written. SIGNED, sealed and delivered by the said ________________________________ DIRECTOR GENERAL 108 CAP. 51 Tax Administration and Procedure in the presence of Tax Administration and Procedure CAP. 51 109 SCHEDULE IV (Section 89) Penalties for Income and Business Tax and General Sales Tax Type of Penalty Rate of Penalties Length of Time for Penalty Charge Income and Business Tas Act - Section 87 Failure to File Statement of Emoluments paid One lime charge S5.00 daily up to a maximum of $ 1,000 100(3} Failure to fíle Business tax return 10 percent Taxes due 24 months 112(5) Failure to withhold contract Fax $100 or 10 percent of Ta« due 110 CAP. 51 Tax Administration and Procedure SCHEDULE V (section 112) CONSEQUENTIAL AMENDMENTS 1. The General Sales Tax Act, 2005 is amended as follows– (a) Sections 38, 41-45, 51, 52, 53, 54, 55, 56, 59, 60-81, 83, 84 are repealed; (b) Section 2 is amended by deleting the definition of “Commissioner” and substituting the following“Commissioner” means the Director General as defined in the Tax Administration and Procedure Act;”; (c) Section 30(7) is repealed. (d) Section 58 is amended– (i) in sub-section (1) by deleting the words “1-1/2% per month or part thereof” and substituting the words “specified in section 59 of the Tax Administration and Procedure Act”; and (ii) in sub-section (4) by deleting the words “this Act” and substituting the words “the Tax Administration and Procedure Act”; (e) Section 85 is amendedTax Administration and Procedure CAP. 51 111 (i) in sub-section (2) by deleting the words “in the manner prescribed by section 83” and substituting the words “and the person in default of payment shall be considered as in default under section 53 of the Tax Administration and Procedure Act”; (ii) in sub-section (5) by deleting the words “in the manner prescribed by section 83” and substituting the words “and the person in default of payment shall be considered as in default under section 53 of the Tax Administration and Procedure Act”; and (iii) in sub-section (6) by deleting the words “Part IV, Division 7” and substituting the words “the Tax Administration and Procedure Act.”. 2. The Income and Business Tax Act is amended as follows: (a) Sections 3,4, 32, 33, 34, 36, 37, 39, 40, 42, 24 of 2019. 43, 44, 45, 53-58, 60, 61,62, 63, 6468, 72, 76, 91, 88, 89, 90, 92, 93, 96(2),116, 118 are repealed; (b) Section 2 is amended by deleting the definition of “Commissioner” and substituting the following-“Commissioner” means the Director General as defined in the Tax Administration and Procedure Act;”; (bb) Section 31 is amended by repealing sub- 24 of 2019. sections (2A), (5), (6) and (7); 112 CAP. 51 Tax Administration and Procedure (c) Section 59 is amended– (i) in sub-section (2) by deleting the words “in the manner prescribed by section 57” and substituting the words “and the person in default of payment shall be considered as in default under section 53 of the Tax Administration and Procedure Act”; (ii) in sub-section (5) by deleting the words “in the manner prescribed by section 57” and substituting the words “and the person in default of payment shall be considered as in default under section 53 of the Tax Administration and Procedure Act”; and (iii) in sub-section (6) by deleting the words “sections 42 and No. 8] Tax Administration and Procedure Act 155 43” and substituting the words “the Tax Administration and Procedure Act.”; (d) Section 96(3) is amended by deleting the words “the surcharge prescribed by section 55” and substituting the words “interest at the rate specified in section 59 of the Tax Administration and Procedure Act”; (e) Section 97(2) is repealed and replaced with the following– “(2) The assessment under sub-section (1) shall be made under procedures specified in the Tax Administration and Procedure Act.”; (f) Section 109 is amended in sub-section (3) by deleting the words “of one and a half per Tax Administration and Procedure CAP. 51 113 centum per month” and substituting the words “specified in section 59 of the Tax Administration and Procedure Act”; (g) Section 111(1) is amended by deleting the words “this Act” and substituting the words “the Tax Administration and Procedure Act”; (h) Section 111(5) is amended by deleting the words “income tax contained in Part I of this Act shall apply mutatis mutandis” and substituting the words “tax contained in the Tax Administration and Procedure Act shall apply”; (i) Section 113(5) is repealed and replaced with the following“Whoever fails or neglects to deduct the amount or to render an account of to pay the amount deducted to the Commissioner as provided in sub-sections (1), (2), (3), and (4) shall be liable to penalties and interest specified under section 57 and 90 of the Tax Administration and Procedure Act, as well as criminal liability under that Act as applicable.”; and (j) the First Schedule and Fourth Schedule is repealed. 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