Chargeability of agent of person residing out of Belize

(1) A person not resident in Belize, in this section referred to as a non-resident person, shall be assessable and chargeable in the name of his trustee, guardian, or committee, or of any attorney, factor, agent, receiver, branch, or manager, whether such attorney factor, agent, receiver, branch, or manager has the receipt of the income or not, in like manner and to the like amount as such non-resident person would be assessed and charged if he were resident in Belize and in the actual receipt of such income. (2) In the case of any individual who is not resident in Belize, section 16 this Act, shall not apply. 34 (3) A non-resident person shall be assessable and chargeable in respect of any income arising, whether directly or indirectly, through or from any attorney-ship, factorship, agency, receivership, branch, or management, and shall be so assessable and chargeable in the name of the attorney, factor, agent, receiver, branch, or manager. (4) Where a non-resident person carries on business with a resident person, and it appears to the Commissioner that owing to the close connection between the resident person and the non- resident person the course of business between those persons can be so arranged and is so arranged, that the business done by the resident person in pursuance of his connection with the non- resident person produces to the resident person either no profits or less than the ordinary profits which might be expected to arise from that business, the non-resident person shall be assessable and chargeable to tax in the name of the resident person as if the resident person were an agent of the non-resident person. (5) Where it appears to the Commissioner that the true amount of the gains or profits of any non-resident person chargeable with tax in the name of a resident person cannot in any case be readily ascertained, the Commissioner may, if he thinks fit, assess and charge the non-resident person on a fair and reasonable percentage of the turnover of the business done by the non-resident person through or with the resident person in whose name he is chargeable as stated in sub-section (4) of this section, and in such case the provisions of this Act relating to the delivery of returns or particulars by persons acting on behalf of others shall extend so as to require returns or particulars to be furnished by the resident person of the business so done by the non-resident person through or with the resident person, in the same manner as returns or particulars are to be delivered by persons acting for incapacitated or non-resident persons of income to be charged. (6) For the purposes of sub-section (5) of this section, the amount of the percentage shall in each case be determined, having regard to the nature of the business, and shall, when 35 determined by the Commissioner, be subject to review, objection and appeal as provided by this Act. (7) Nothing in this section shall render a non-resident person chargeable in the name of a broker or general commission agent or other agent where such broker, general commission agent or other agent is not an authorised person carrying on the regular agency of the non-resident person, or a person chargeable as if he were an agent in pursuance of sub-sections (4) and (5) of this section, in respect of gains or profits arising from sales or transactions carried out through such a broker or agent. (8) The fact that a non-resident person executes sales or carries out transactions with in circumstances which would make him chargeable in pursuance of sub-sections (4) and (5) of this section, in the name of a resident person shall not of itself make him chargeable in respect of gains or profits arising from those sales or transactions. (9) Where a non-resident person is chargeable to tax in the name of any attorney, factor, agent, receiver, branch or manager, in respect of any gains or profits arising from the sale of goods or produce manufactured or produced out of the country by the non-resident person, the person in whose name the non-resident person is so chargeable may, if he thinks fit, apply to the Commissioner or, in the case of an objection, to the Board, to have the assessment to tax in respect of those gains or profits made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold who has bought from the manufacturer or producer direct, and on proof to the satisfaction of the Commissioner or the Board, as the case may be, of the amount of the profits on the basis aforesaid, the assessment shall be made or amended accordingly without prejudice to any right of appeal conferred by section 43 of this Act. 36