Indemnification of representative

—(1) Every person answerable under a tax law for the payment of tax on behalf of another person18 CAP. 51 Tax Administration and Procedure (a) may retain out of any money coming to that person’s hands on behalf of that other person so much as is sufficient to pay the tax; and (b) shall be indemnified against any person for all payments made in pursuance and by virtue of this Act. (2) Every person resident in Belize having the receipt, control, or disposal of money belonging to a non-resident person who derives income from a source in Belize– (a) shall, when required by the Director General, pay the tax due and payable by the non- resident; and (b) is personally liable for the tax payable by him on behalf of the non-resident to the extent of any amount that the person has retained or should have retained under sub-section (1), but the person shall not be otherwise personally liable for the tax. (3) For the purpose of this section– (a) every person who is liable under any contract to pay money to a non-resident shall be (i) a person having the control of money; and (ii) acting in a representative capacity for the payment of income tax chargeable on the non-resident; and (b) all money due by the person under sub-section (a) shall be deemed to be money which comes to the person on behalf of the non-resident. Tax Administration and Procedure CAP. 51 19