Court proceedings

—(1) Tax that is due and payable is a debt to the Crown and is payable to the Director General. (2) If a person fails to pay tax when it is due, the Director General may commence proceedings in a court of competent jurisdiction to recover the debt outstanding in respect of the amount owing. (3) In any proceedings under this section, the production of a certificate signed by the Director General, stating the name and TIN of the defendant and the amount of tax, interest, and penalties owing, is sufficient evidence that the amount is due and suffices for the court to give judgment in that amount. (4) In any proceedings for the recovery of tax it is not competent for the defendant to enter a defence that– (a) the chargeable income or other tax base is incorrect; or (b) the tax charged is excessive; or (c) the assessment is the subject of objection or (5) Offset of any amount owed to the taxpayer by the Government of Belize shal not be a defence in any collection action, except for offset against refundable amounts of tax.