Interpretation

(1) In this Act, unless the context requires otherwise“Accountant General” means the responsible officer of the Ministry of Finance for the accounting arrangements in all ministries and departments; “assessment” means the entering into the records of the Department of the amount of a taxpayer’s liability for tax for a specific taxation period, and includes a revised assessment, an assessment described in sub-section 33(5), and an assessment of a penalty; “authorised collector” means a person appointed as an authorised collector under section 65; “authorised officer” means a person appointed as such under section 28; “Board” means the Board of Tax Appeals appointed under section 39; Tax Administration and Procedure CAP. 51 9 “body of persons” means any body politic, incorporated or unincorporated, or collegiate and any company, fraternity, fellowship, partnership, or society of persons whether corporate or unincorporated, and includes a joint venture and the trustees of a trust; “company” means an incorporated or association or body of persons created or recognised under a law in force in Belize or elsewhere; CAP. 49. “Comptroller” means the Comptroller of Customs appointed under the Customs Regulation Act; “court” means a court of competent jurisdiction; “Department” means the Belize Tax Service Department described in section 5(2); “Director General” means the Director General of Tax Administration appointed under section 4; General Sales Tax or “GST” have the same meaning as in the General Sales Tax Act; CAP. 63. “government entity” means– (a) the Government of Belize or a Department, Division, or Agency of Government; (b) a Public Statutory Body, agency, or authority; or (c) a Government owned or operated body, or agency; “individual” means a natural person; “Minister” means the Minister for the time being responsible for Finance; 10 CAP. 51 Tax Administration and Procedure “non-resident” means a person who is not a resident; “officer of an unincorporated body” means– (a) in the case of a partnership, a partner of the partnership; (b) in the case of a trust, a trustee of the trust; and (c) in the case of any other unincorporated body– (i) a person who holds office as Chairperson, president, treasurer, secretary of the body, or a similar office; or (ii) if there is no such officer, a member of a committee that has management of the affairs of the body; or (iii) if no person can be identified under paragraph(i) or (ii), a member of the body; CAP. 259. “partnership” and “partner” have the same meanings as in the Partnerships Act; “person” includes a natural person a legal person, a body of persons, a government entity, and any part of such person or group of such persons that is treated as a person for the purposes of this Act; “real property” includes an estate, interest, easement, or right, whether equitable or legal, in, to, or out of land, and includes things attached to land or permanently fastened to anything attached to land; “resident” meansTax Administration and Procedure CAP. 51 11 (a) a person who is resident in Belize for the year CAP. 55. in question for the purposes of determining the person’s liability for income tax under the Income and Business Tax Act; (b) a person, including a body, company, partnership, board, or trust, which is formed or created under the laws of Belize or which is managed and controlled in Belize; or (c) any other person to the extent that the person carries on a business in Belize; “tax” means a compulsory payment to government imposed under a law to which this Act applies, regardless of whether that payment is designated as a tax, fee, duty, levy or otherwise, and, unless the context otherwise requires, includes interest, late fee, or penalty in relation to a tax; “tax law” means this Act or a law listed in Schedule I; “tax legislation” means a tax law or rules made under such a law; “tax officer” means any employee of the Department, designated as a tax officer; “taxpayer” means a person who has an obligation to pay tax or file a return or who is registered under the GST Act; “Taxpayer Identification Number” or “TIN”, in relation to a person, means the number issued to that person under section 8; and “writing” includes an electronic document.