Director General

(1) There shall be a Director General of Tax Administration who shall be appointed by the Public Services Commission in accordance with section 106 of the Belize Constitution. (2) The Director General shall be responsible for the administration of this Act and for the assessment, collection, and recovery of the taxes to which this Act applies. (3) Any function conferred by this Act on the Director General may be exercised as may be necessary by any public officer or other person duly authorised by the Director General in that behalf, and references in this Act or in the regulations made thereunder, shall be construed accordingly.