← belizelaw.ai · General Sales Tax, Cap. 63 · PART III — General Sales Tax on Taxable Supplies
Unincorporated bodies
Cap. 63, s. 47 · Revised Edition 2020
(1) In this section“body” means an unincorporated body of persons and includes a partnership, a joint venture, and the trustees of a trust;
“member” means a member of a body and includes a partner, a joint venture, and a trustee;
CAP. 259.
“partnership” and “partner” have the same meanings as in the Partnerships Act.
(2) Where a body carrying on business is registered–
(a) a supply of goods or services made or received in the course of or furtherance of, the business (whether or not by a member of the body acting in his capacity as a member) shall, for the purposes of this Act, be regarded as made or received by the body and not by any member of the body; and
(b) a change in the membership of the body does not affect the continuity of body as a person for the purposes of this Act, nor the registration of the body.
(3) The members of a registered body are jointly and severally liable for any liability of the body and, for that purpose, a person who, in the case of a partnership or joint venture or the trustee of a trust, is a member or, in the case of,
any other body, is a member involved in the management of the body does not cease to be a member of the body until the Commissioner has been notified in writing of such cessation, but the doing by one member of anything that the body is liable to do is sufficient to discharge that liability.
(4) For the purposes of this Act, any document given or served in accordance with this Act that is addressed to a body by the name in which it is registered is deemed to be given to,
or served on, that body and all of its members.
Have a question about this section? Ask belizelaw.ai →