Interpretation

(1) In this Act, unless the context requires otherwise“acquisition”, in relation to the recipient of a supply of goods or services, means– (a) the receipt of the goods or services by the recipient; 9 (b) the receipt of the goods or services by another person at the instigation of the recipient or under the agreement between (c) if another person is treated as making a supply to the person under this Act or the Regulations, a corresponding receipt of that “aircraft’s stores” means stores for the use of the passengers or crew of an aircraft, or for the service of an aircraft; “appointed day” means the day on which Part II of this Act [relating to imposition of GST] comes into force under section 1(2) of this Act; “ancillary transport services in relation to goods” means services dealing with the operations or management of a ship, aircraft or other vessel used in the transportation of goods; “ancillary transport services in relation to passengers” means services dealing with the operations or management of a ship, aircraft or other vessel used in the transportation of passengers, but does not include transportation of the passengers or crew of a ship, aircraft or other vessel for tours or other tourist services within Belize; “body of persons” means any body politic, corporate or collegiate and any company, fraternity, fellowship, partnership, or society of persons whether corporate or unincorporate, and includes a joint venture and the trustees of a trust; “business” has the meaning given in section 3 of this Act; “capital asset” means an asset, whether tangible or intangible, acquired by a person for use in the person’s business but does not include– (a) consumables or raw materials; or 10 (b) an asset acquired for the principal purpose of resale in the ordinary course of carrying on the person’s business, whether or not the asset is to be sold in the form or state in which it was acquired; “certificate of registration” means a certificate of registration issued under section 27; CAP. 51.___ “Commissioner” means the Director General as defined in the Tax Administration and Procedure Act; “company” means an incorporated or association or body of persons created or recognised under a law in force in Belize or elsewhere, but does not include a partnership or trust; “Comptroller” means the Comptroller of Customs appointed under the Customs Regulation Act; “consideration” has the meaning given in section 4; “entered” has the meaning given to that expression by section 2 of the Customs & Excise Duties Act; “exempt”, meansSchedule V. (a) in relation to an import, an import that is specified as exempt in Schedule V to this Act, or the Regulations; or (b) in relation to a supplySchedule IV. (i) a supply that is specified as exempt in Schedule IV to this Act, or the Regulations; or (ii) a supply of a right or option to receive an 11 “exempt use” means the use of goods or services by a taxable person for the purpose of making exempt supplies, including where used partly for other purposes of the person’s business, if those other purposes will constitute less than 10% of the total use of the goods or services; “export”, in relation to a supply of goods, means the goods are delivered to, or made available at, an address outside Belize, and for this purpose evidence that goods have been exported includes evidence of– (a) the consignment or delivery of the goods to an address outside Belize; or (b) the delivery of the goods to the owner, charterer, or operator of a ship or aircraft engaged in international transport for the purpose of carrying the goods outside Belize; “face value”, in relation to a voucher, means a monetary amount stated (whether visibly, electronically, or otherwise) on the voucher, which represents the value of supplies of goods or services for which the voucher is redeemable; “face value voucher”, means a voucher which entitles the holder to receive a supply or supplies of goods or services up to the face value of the voucher; “fair market value” has the meaning given in section 6 of this Act; “finance lease” means– (a) a hire purchase agreement; or (b) a lease, other than a lease of land, that is treated as a finance lease under international financial reporting standards; 12 “gambling event” means– (a) the conduct of a lottery or raffle, or similar undertaking; or (b) a race, game, sporting event, or any other event which has or is intended to have an outcome; “gambling supply” means– (a) a supply of a ticket (however described) in a lottery, raffle or similar undertaking; or (b) the acceptance of a bet (however described) relating to the outcome of a gambling event; “goods” means any tangible property, whether real or personal, but does not include money; “government entity” means– (a) the Government of Belize or a Department, Division, or Agency of Government; (b) a Public Statutory Body, agency, or authority; or (c) a Government owned or operated body, or agency; “GST” or “general sales tax” means the tax imposed under this Act, and includes any amount to the extent that it is treated as GST for the purposes of this Act, including interest or a penalty payable under this Act, and the absence of a specific reference to the inclusion of such amounts in a particular provision should not be taken to imply that they are not included in the GST referred to in that section; 13 “GST return” means a return required by section 30; CAP. 48. “importer”, in relation to an import of goods, means the person treated as the importer for the purposes of the Customs and Excise Duties Act; “individual” means a natural person; (a) in relation to an acquisition of goods or services by a person, means the GST imposed on the supply to that person of those goods or services; and (b) in relation to an import of goods by a person, means the GST imposed on that import; and includes any amount that is treated as input tax under this Act or the Regulations; “input tax credit” means a credit for input tax allowed under section 32 or under any other provision of this Act or the “international transport” means the supply of the following types of services– (a) the services, other than ancillary transport services in relation to passengers, of transporting passengers by road, water or air– (i) from a place outside Belize to another place outside Belize, including part of the transport that takes place in the territory of Belize; (ii) from a place outside Belize to a place in Belize; or 14 (iii) from a place in Belize to a place outside Belize; (b) the services, including ancillary transport services in relation to goods, of transporting goods from a place in Belize to another place in Belize to the extent that those services are supplied by the same supplier as part of the supply of services to which paragraph (a) applies; or (c) the services of insuring, arranging for the insurance of, or arranging for the transport of passengers or goods to which paragraphs (a) or (b) apply; “invoice” means a document notifying an obligation to make a “Minister” means the Minister for the time being responsible for Finance; “money” means– (a) any coin or paper currency (whether of Belize or of another country); (b) a negotiable instrument used or circulated, or intended for use or circulation, as currency whether of Belize or of another country); (c) a bill of exchange, promissory note, bank draft, postal order, money order, or similar instrument; (d) whatever is supplied as payment by way of– (i) credit card or debit card; 15 (ii) crediting or debiting an account; or (iii) the creation or transfer of a debt and includes any amount expressed as an amount of money but does not include a collector’s piece, investment article, or item of numismatic interest; “non-resident” means a person who is not a resident within the meaning of the term “resident” as defined herein; “officer” of an unincorporated body means– (a) in the case of a partnership, a partner of the partnership; (b) in the case of a trust, a trustee of the trust; and (c) in the case of any other unincorporated body– (i) a who holds office as Chairperson, president, treasurer, secretary of the body, or a similar office; or (ii) if there is no such officer, a member of a committee that has management of the affairs of the body; or (iii) if no person can be identified under paragraph (i) or (ii), a member of the body. “officer of customs” includes excise officers and all members of the Police Force; “output tax”, in relation to a person and to a tax period, means the GST payable by the person in respect of a taxable supply made or treated as having been made by the person during the tax period, and includes any amount that is treated as output tax in relation to that period under this Act or the Regulations; CAP. 259. “partnership” and “partner” have the same meanings as in the Partnerships Act; “person” includes an individual, a legal person, a body of persons, a government entity, and any part of such person or group of such persons that is treated as a person for the purposes of this Act; “phone card” means a card or similar item in whatever form it is issued, including electronically, which entities the holder to receive telecommunications services up to its face value, and includes a pre-paid SIM card, a rechargeable card, or a similar item; “progressive or periodic supply” means– (a) a supply of goods or services made progressively or periodically under an agreement or law that provides for progressive or periodic payments; or (b) a supply of goods by way of a lease or hire (including a finance lease); “promoter of public entertainment” means a person who arranges the staging of entertainment to which the general public is invited but does not include entertainment organized by– (a) an approved educational institution; (b) the board of management or a parent teacher association of an approved educational institution; 17 (c) a person that provides entertainment on a daily basis or a weekly basis; or CAP. 315. (d) a church incorporated by statute or registered under the Non-Governmental Organisations Act; “real property” includes an estate, interest, easement, or right, whether equitable or legal, in, to, or out of land, and includes things attached to land or permanently fastened to anything attached to land; “recipient”, in relation to a supply of goods or services, means the person to whom the goods or services are supplied; “registered” means registered under Part III, Division 2 of this Act; “related person” has the meaning given in section 7; “resident” meansCAP. 55. (a) a person who is resident in Belize for the year in question for the purposes of determining the person’s liability for income tax under the Income and Business Tax Act; (b) a person, including a body, company, partnership, board, or trust, which is formed or created under the laws of Belize or which is managed and controlled in Belize; or (c) any other person to the extent that the person carries on a business in Belize; “residential premises” means a building occupied or capable of being occupied as a residence, but not including hotel or holiday accommodation; 18 “Schedule” means a Schedule to this Act; “ship’s stores” means stores for the use of the passengers or crew of a ship, or for the service of a ship; CAP. 196. “strata corporation” means a corporation established under section 5 of the Strata Titles Registration Act or any similar person including, without limitation, a trust, a company, or other person if the units in the trust, shares in the company, or other membership interests in the person carry with them an entitlement for the holder to occupy any land or part thereof for any period; “supplier”, in relation to a supply of goods or services, means the person by whom the goods or services are supplied; “supply” means a supply of goods or a supply of services as defined in section 5; “tax” has the same meaning as “GST”; “taxable acquisition” means the acquisition of a taxable supply; “taxable importation” means an importation of goods into Belize but does not include an exempt importation; “taxable person” means– (a) a person who is registered; and (b) subject to the limitations set out in section 22(5), a person who is required to be “taxable supply” has the meaning given in section 15(1) of this Act; “Taxpayer Identification Number” or “TIN”, in relation to a registered person, means the unique identifying number shown 19 on the certificate of registration issued to that person under section 27; “tax invoice” means a tax invoice given under section 36; “tax period” means a calendar month; “telecommunications services” means the transmission, emission, or reception of signals, writing, images, sounds or information of any kind by wire, radio, optical, or other electromagnetic systems, and includes– (a) the related transfer or assignment of the right to use capacity for such transmission, emission, or reception; and (b) the provision of access to global or local information networks, but does not include the supply of the underlying writing, images, sounds, or information; “telecommunications means a of telecommunications services; “type of supply” means– (a) a zero-rated supply; (b) an exempt supply; (c) a taxable supply that is not a zero-rated supply; or (d) any other kind of supply; (a) in relation to an import, has the meaning given in section 13; and 20 (b) in relation to a supply, has the meaning in section 19; “voucher” means a voucher, stamp, token, coupon, or similar article, including an article issued electronically, that can be redeemed by the holder for supplies of goods or services, and includes a phone card but does not include a postage stamp; “zero-rated”, in relation to a supply or import, meansSchedule I. Schedule II. Schedule III. (a) a supply or import that is specified as zero- rated under Schedule I, Schedule II or Schedule III, or the Regulations; or (b) a supply of a right or option to receive a supply that will be zero-rated.