Agents of Absentee principals

(1) In this section “absentee” means– (a) any person, not being a company, for the time being out of Belize; or (b) a company, not incorporated in Belize, that– (i) does not have a fixed or permanent place in Belize for the carrying on of business in its own name; or (ii) is for the time being declared by the Commissioner, by notice given to the company, to be an absentee for the purposes of this section. (2) A person who, in Belize, carries on a business, or makes a supply or acquisition of goods or services on behalf of, a principal who is an absentee may perform the functions under this Act of the principal. 68 (3) In the absence of the appointment of a person in accordance with sub-section (2), the Commissioner may deem a person who carries on business, or makes a supply or acquisition of goods or services on behalf of, a principal who is an absentee to be the agent for the purposes of compliance and accountability.