← belizelaw.ai · Recovery Of Revenue, Cap. 61 · PART III — Establishment, Composition and Functions of the Revenue

Board to be furnished with information, documents, etc., and tax payer confidentiality

Cap. 61, s. 24 · Revised Edition 2020

(1) The Board may require the head of any revenue collection agency to furnish such global information on revenue collection systems and projections as may reasonably be required by the Board to carry out its functions under this Act. (2) Subject to subsection (3) of this section, in carrying out its duties the Board shall not interfere with the statutory responsibilities of the Commissioner of Income Tax, the Comptroller of Customs, or the Land Revenue Administrator for the administration of the taxes for which they are responsible nor shall it obtain or discuss any document, information or record relating to the income or items of the income of any person. (3) Nothing in subsection (2) of this section shall affect the authority of a public officer duly authorised in that behalf by the Minister to obtain any confidential information, document or record from any revenue department.
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