Liability of taxpayer and due date

—(1) Tax is due and payable at the time provided by the relevant tax legislation, as stated in the notice of assessment. date. (2) The amount of tax due and payable is the amount– (a) stated in a notice of assessment to be due; or (b) deemed to be assessed under section 33(5) or section 36(5). 48 CAP. 51 Tax Administration and Procedure (3) Tax shall be paid in the manner and place prescribed by the Director General. (4) The Director General may specify an earlier due date for the payment of tax if the Director General has reasonable grounds to believe that a taxpayer may leave Belize before the due date under a tax law to which this Act applies. (5) The Director General shall give notice to a person, if an earlier due date is specified in accordance with sub-section (4). Liabilities and