Board of Tax Appeals

(1) There shall be appointed by the Minister, after consultation with the Public Services Commission, a Board of (2) The Board of Tax appeal shallTax Administration and Procedure CAP. 51 41 (a) hear and determine objections assessments made under this Act; and (b) determine other matters where an appeal lies to the Board under this Act. (3) The Board shall consist of the following three persons– (a) a public officer, or a person who has previously held office in the Public Service; (b) an attorney-at-law of not less than five years’ standing; and (c) a member of the Institute of Chartered Accountants of Belize in private practice. (4) Two members of the Board shall form a quorum, one of whom shall be the member who is an attorney- at-law. (5) The Minister may appoint a person qualified to be a member of the Board to be temporarily a member to the Board of Tax Appeal during the absence or leave of any member, if considered necessary.