Liability and obligations of representatives

—(1) Every representative of a person is responsible for performing duties or obligations imposed by this Act on the person, including maintaining records, filing returns and other documents, and the payment of tax. (2) Subject to sub-section (4) tax that is payable by a representative of a person is recoverable from the representative only to the extent of any assets of the person that are in the possession or under the control of the representative. (3) A representative of a person who pays tax owing by the person is entitled to recover the amount so paid from the person or to retain the amount so paid out of any moneys of the person that are in the representative’s possession or under the representative’s control. (4) A representative is personally liable for the payment of tax due by the representative in a representative capacity if the tax could legally have been paid from or out of the moneys or funds from the taxpayer, and while the amount remains unpaid, the representative– (a) alienates, charges, or disposes of moneys received or accrued in respect of which the tax is payable; or (b) disposes of or parts with moneys or funds belonging to the taxpayer that are in the Tax Administration and Procedure CAP. 51 49 possession of the representative or which come to the representative after the tax is payable. (5) Nothing in this section relieves a person from performing duties imposed by this Act on the person if the representative of the person has failed to perform. (6) If there are two or more representatives of a person, the duties or obligations referred to in this section shall apply jointly and severally to the representatives but may be discharged by any of them. (7) A dissolved partnership, association or body and the new partnership association or body shall be deemed to be one and the same if– (a) a partnership or association or body is dissolved or otherwise ceases to exist because of the retirement or withdrawal of one or more, but not all, of its partners or members, or because of the admission or a new partner or member; (b) apart from the provisions of this Act, a new partnership, association, or body, consisting of the remaining members, or of the existing or remaining members and one or more new members, thereby comes into existence; and (c) the new partnership, association, or body continues to carry on the activity that was carried on by the dissolved partnership, association, or body. (8) The estate of the taxpayer, as represented by the executor or trustee, shall be deemed, for the purposes of this Act to be the taxpayer, in respect of the taxable activity, if after the death of a taxpayer or the sequestration of a taxpayer’s estate— 50 CAP. 51 Tax Administration and Procedure (a) a taxable activity previously carried on by the taxpayer is carried on by or on behalf of the executor or trustee of the taxpayer’s estate; or (b) anything is done in connection with the termination of the taxable activity. (9) A mortgagee shall be deemed to be the taxpayer carrying on a taxable activity, from the date the mortgagee takes possession of land or property until such time as the mortgagee ceases to be in possession of the land or property, if- the mortgagee– (a) is in possession of land or other property previously mortgaged by a mortgagor who is a taxpayer; and (b) the mortgagee carries on a taxable activity in relation to the land or other property. (10) For the purposes of the tax legislation, if a person is a trustee in more than one capacity, the person is treated as a separate person in relation to each of those capacities. (11) For the purposes of this section, “representative,” in respect of a person, means– (a) if the person is an individual under a legal disability, the guardian or manager who receives or is entitled to receive income on behalf of, or for the benefit of, the individual; (b) subject to sub-section (4), if the person is a company, a principal officer of the company or an agent described in sub-section (4); (c) if the person is a partnership, a partner; (d) if the person is a trust, a trustee; Tax Administration and Procedure CAP. 51 51 (e) if the person is a body of persons other than a partnership or company, an individual responsible for accounting for the receipt and payment of moneys or funds on behalf of the body; (f) if the person is the Government of Belize, an individual responsible for accounting for the receipt and payment of moneys or funds on behalf of the Government; (g) if the person is a local authority in Belize, an individual responsible for accounting for the receipt and payment of moneys or funds on behalf of the local authority; (h) if the person is a foreign government or political subdivision of a foreign government, an individual responsible for accounting for the receipt and payment of moneys or funds in Belize on behalf of the government or political subdivision of the government; or (i) if the person is a non-resident, a person controlling the person’s affairs in Belize, including a manager of a business of that person in Belize.