Communications with taxpayers and other persons

—(1) A notice, statement, or agreement issued by the Director General to a taxpayer or other person is effective only if it is– (a) authorised by law; (b) in writing; (c) signed by an official of the Department with apparent authority; and (d) served upon the taxpayer or other person to whom it is addressed. (2) Every notice described in this Act shall be in writing. (3) If the Director General is required to give notice to a person other than a company or a partnership, the notice is considered sufficiently served if it is– (a) served personally on that person; (b) sent by registered mail to the person’s last known address; or (c) communicated electronically and in accordance with the Electronic Transactions Act. (4) If the Director General is required to give notice to a company or other body of persons, the notice is considered sufficiently served if it is– (a) served personally on the company’s or body’s (b) communicated electronically, and in accordance with the Electronic Transactions CAP. 229.03. 20 CAP. 51 Tax Administration and Procedure Act, to the company’s or body’s (c) delivered to the company’s or body’s principal place of business in Belize; or (d) sent by registered mail to the registered office of the company or body. (5) If the Director General is required to give notice to a partnership, the notice is considered served if it is– (a) personally served on a partner or agent of the partnership; CAP. 229.03. (b) communicated electronically and in accordance with the Electronic Transactions Act to a partner or agent of the partnership; (c) left at or sent by registered mail to the partnership’s last known address for service of notices; or (d) left at or sent by registered mail to any office or place of business of the partnership. (6) A notice sent by registered post is considered served– (a) ten days succeeding the day when posted, where the address is in Belize; and (b) thirty days succeeding the day when posted, where the address is not in Belize. (7) In proving service, it shall be sufficient to prove that the letter containing the notice was properly addressed and posted. (8) A signature written on a notice, statement, agreement, return, form, declaration, table, or other document and Tax Administration and Procedure CAP. 51 21 purporting to be the signature of a particular person is considered to be the signature of that person unless the contrary is shown.