Definitions

In these Rules“Act” means the Income and Business Tax Act; CAP. 55. “Director General” means the Director General of Belize Tax Service; “Emoluments includes all salaries, fees, wages, perquisites, profits or gains whatsoever arising from an office or employment or the amount of any annuity, pension or charge; and references to “payments of emoluments” include payments on account of emoluments, provided that the insurance premiums paid by employers on account of medical or dental insurance of their employees shall not be deemed to be included in the term “emolument” and shall not form part of the taxable emoluments of the employee; “employed” means performing the duties of an office or employment; 94 Income and Business Tax “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; “employment” means the performance of services under an express or implied contract of service or apprenticeship and includes the tenure of an office; “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 Crown, the office of a Member of the House of Representatives or Senate 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; and “officer” means an individual holding such an office; “person” includes a body of persons; and “personal allowances” and “personal reliefs” in these Rules mean the aggregate of the deductions allowed under Section 16 and 17 of the Act.