← belizelaw.ai · Tax Administration And Procedure Act, Cap. 51 · PART II — Tax Administration in General
Belize Tax Service Department
Cap. 51, s. 5 · Revised Edition 2020
(1) There shall be appointed by the Public Services Commission, or other competent authority, such other staff as may be necessary for the due administration of this Act, and the regulations made thereunder.
Tax Administration and Procedure CAP. 51 13
(2) The Director General appointed under section 4 shall be a Head of Department and the Director General’s office shall be known as the Belize Tax Service Department, which shall be under the overall control of the Minister.
(3) The Director General, an officer of the Belize Tax Service Department or any other person authorised by the Director General to perform any functions under this Act, may not be personally liable in civil proceedings in connection with any act done by that person in good faith in the discharge of those functions.
(4) The Director General may prescribe such forms as the Director General considers appropriate for the purposes of this Act.
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