Rules

(1) The Minister may make rules generally for carrying out the provisions of this Act, and may, in particular, by those rules provide– (a) for the form of returns, claims, statements and notices under this Act; (b) for the deduction and payment of tax at the source in respect of emoluments and pensions payable out of the revenue of Belize; (c) for the payment of income tax by monthly or other installments; 66 (d) for the deduction and payment of tax from emoluments and pensions payable by an employer in Belize to an employee; and (e) for any such matters as are authorised by this Act to be prescribed. (2) If any person fails to comply with or contravenes a rule made under this Act he is guilty of an offence. (3) All rules made under this Act shall be judicially noticed. (4) For the purposes of this section and any rules made thereunder“emoluments” includes all salaries, fees, wages, commissions, or profits or gains whatever arising from an office or employment, and references to payments of emoluments include references to payments on account of emoluments; “employee” means any person in receipt of emoluments, and includes an officer; “employer” means a person liable to pay emoluments whether on his own account or on behalf of another person and in relation to an officer, means the person from whom the officer receives his emoluments; “office” means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a Minister of the Government, the office of a member of the Senate or House of Representatives of Belize and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a company director; “officer” means an individual holding such an office. 67