Legal
2018
2018 Statutory Instrument
SI 84 of 2018
Amendment of Second Schedule, Zero-Rated: Exported Services, Under Services Connected with Exported Goods and Amendment of Fourth Schedule, Exempt Supplies, Under Utilities & Public Transport and Exported Services.
2018 Statutory Instrument
SI 20 of 2018
Amendment of Second Schedule, Zero-Rated: Exported Services, Under Services Consumed Outside Belize. Amendment of Third Schedule- Zero-rated: Other Supplies and Imports, Under Heading III, Utilities and Heading VIII, Other. Amendment of Fourth Schedule- Exempt Supplies, Paragraph 1 (One) and Under the Heading: Residential Property, Utilities and Public Transport, Exported Services, Goods and Services Supplied to the Government of Belize and Internet Services.
2018 Statutory Instrument
SI 19 of 2018
Amendment of Regulations 28, Under Heading: Records and Returns- Books and Records to be kept.
2017
2017 Statutory Instrument
SI 66 of 2017
Amendment of Third Schedule- Zero-rated: Other Supplies and Imports, Under Heading I: Food for Human Consumption.
2017 Statutory Instrument
SI 67 of 2017
Amendment of Third Schedule- List of Zero-rated items with Tariff is amended at Heading I (FOOD FOR HUMAN CONSUMPTION).
2017 ACT
SI 35 of 2017
The Principal Act is amended by inserting subsection 6 in section 27, inserting subsection 2A in section 33, and inserting subsection 86A.
2014
2014 Statutory Instrument
SI 49 of 2014
The Third Schedule relating to Zero-rated Supplies and Imports is amended at Heading VII (Others). The Fourth Schedule relating to Exempt Supplies of Goods and Services is amended. S.I no 95/11 is repealed.
2012
2012 Statutory Instrument
SI 75 of 2012
The Principal Regulations are amended by repealing Regulation 27A which has been inserted by S.I. No. 29 of 2011. The Third Schedule is amended at Heading VIII (Others).
2012 Statutory Instrument
SI 74 of 2012
Repealing Regulation 27A (Statutory Instrument 29 of 2011). The Third Schedule to the principal Regulations (List of Zero-rated items with Tariff headings) is amended at Heading VIII (Others)
2012 Statutory Instrument
SI 73 of 2012
The Third Schedule to the GST Act is amended at Heading VIII (Others). Repealing of SI 21 of 2011
2011
2011 Statutory Instrument
SI 95 of 2011
The First Schedule to the Customs and Excise Duties Act is amended by substituting the rates of duty. Repealed SI 45 of 2012.
2011 Statutory Instrument
SI 29 of 2011
The principal Regulations are amended by adding a new Regulation immediately after Regulation 27 (27A).
2011 Statutory Instrument
SI 22 of 2011
The Third Schedule (List of Zero-rated Items with Tariff Headings) is amended at heading VII (Others) by inserting sub-headings immediately after tariff sub-heading 9003.19.00.
2011 Statutory Instrument
SI 21 of 2011
The Third Schedule is amended at Heading VII (Others) by inserting a new item immediately after item No. 1
2010
2010 Treasury Circular
2010 Statutory Instrument
SI 38 of 2010
Repeal and replacement of the Third Schedule (Zero-rated Supplies and Imports). Repeal and replacement of the Fourth Schedule (relating to Exempt Supplies).
2010 Statutory Instrument
SI 37 of 2010
The Principal Regulations are amended by the addition of a new Regulation 53. The Third and Fourth Schedule to the Principal Regulations are repealed and replaced.
2010 ACT
SI 15 of 2010
Section 9 of the Principal Act is amended.
2010 Statutory Instrument
SI 10 of 2010
The Fourth Schedule (relating to Exempt Supplies) to the General Sales Tax Act is amended by the addition of items after item 2B.
2008
2008 Statutory Instrument
SI 77 of 2008
Amendment to the Third and Fourth Schedule to the General Sales Tax Act.
2007
2007 Statutory Instrument
SI 138 of 2007
The Comptroller of Customs shall collect GST on local landing charges. The Port of Belize Ltd (PBL) is relieved of any liability to collect GST in respect of landing charges upon the importation of cargo, but will continue to collect and account for GST in respect of handling charges on export of goods.
2007 Statutory Instrument
SI 123 of 2007
The Third and Fourth Schedule to the General Sales Tax Act are amended.
2007 Statutory Instrument
SI 92 of 2007
The Fourth Schedule (Exempt Supplies) to the General Sales Tax Act is amended.
2006
2006 Statutory Instrument
SI 90 of 2006
Amendment to the Third Schedule (Containing a list of Zero-rated Items with Tariff Headings) to the Principal Regulations.
2006 Statutory Instrument
SI 86 of 2006
The Third and Fifth Schedule to the General Sales Tax Act are amended.
2006 Statutory Instrument
SI 60 of 2006
Amendment to the Third and Fourth Schedule to the General Sales Tax Act.
2006 Regulations
2005
2005 ACT
SI 49 of 2005
2022
2021
2021 ACT
No 12 of 2021
Income and Business Tax (Amendment)
AN ACT to amend the Income and Business Tax Act,
Chapter 55 of the Substantive Laws of Belize, Revised
Edition 2011; to enhance Belize’s competitiveness and
stimulate renewed growth in the international financial
services sector; and to provide for matters connected
therewith or incidental thereto.
2017
2017 ACT
No 7 of 2017
Amendment of section 105. Amending the definition of receipts by repealing paragraph III
2017 ACT
No 18 of 2017
Insertion of new heading above section 1: “Part I, Preliminary”, Amendment of section 2- reordering the definitions and inserting words in the definition, Insertion of new section 5A, Insertion of new heading immediately above section 6: “Part II, Exchange of Information Upon Request”, Insertion of parts III ( Automatic Exchange of Financial Account Information), and part IV (General), Insertion of Schedules.
2017 Statutory Instrument
No 52 of 2017
Citation, Interpretation, Due Diligence Obligation, Modifications to Due Diligence Procedures, Information to be Notified, Reporting Obligations and CRS Data Format, Dates for Completion of Due Diligence, Electronic Return System, Records, Duty of Competent Authority. Inspections of Books, etc. and provisions of Information and Assistance, Impeding or Obstructing of the Competent Authority, Schedules I, II and II.
2012
2012 ACT
No 13 of 2012
Exemptions for Belize Sugar Industry and Belize Cogeneration Energy Limited. Exemptions from Income and Business Tax and Withholding tax, Customs and Excise Duties, Environmental Tax, Exchange Control, and Export Restrictions Act No 27 of 2001. Partial Exemption from Stamp Duties, and Extent of Exemptions.
2012 ACT
No 5 of 2012
Amended the Ninth Schedule to the principal Act: Substituting figures in in item (o) [dealing with receipts of entities providing electricity supply service and Adding new items after item (o).
2010
2010 Statutory Instrument
No 73 of 2010
Amended Rule 3 of the Principal Rules: Paragraph (c)
2010 ACT
No 30 of 2010
Amended Section 16 of the Principal Act by Repealing Sub-section 1. Subsection (1) of Section 108 is Amended by Adding a New Paragraph Immediately After Paragraph (j). Amending the Ninth Schedule by deleting item (1)
2010 ACT
No 13 of 2010
Section 16 of the Principal Act is Amended by Repealing and Replacing Subsection (1). The Ninth Schedule to the Principal Act is Amended by Adding a New Item After Item (N).
2009
2009 ACT
No 6 of 2009
The Principal Act is amended by adding a new section, 95A, immediately after section 95. Section 113 is amended by repealing subsection 3a and by deleting figure 3a in subsection 5. The Ninth Schedule is amended in item (m).
2008
2008 ACT
No 16 of 2008
Amendment of Third Schedule by deleting all the entries under the heading Milk and substituting with new entries.
2008 ACT
No 12 of 2008
Amendment of Section 2 of the Principal Act by inserting a definition for “Petroleum Surcharge.” Amendment of Section 21, Proviso to subsection (1) by substituting the word “persons” for the word “companies.” Amendment of section 100 paragraph III. Amendment to the Principal Act by adding a new Part IV and sections 122 to 133 immediately after section 121.
2006
2006 ACT
No 10 of 2006
Amendment of Section 21 subsection 1 by inserting a Proviso and by inserting a new subsection after Subsection 4. Repeal and Placement of Section 104.
2005
2005 ACT
No 14 of 2005
Amendment of the Ninth Schedule by deleting and replacing item (c).
2005 ACT
No 6 of 2005
Amendment of Section 108, Subsection (1) by repealing and replacing paragraph (a). Amendment of Eight Schedule by deleting item 17. Repeal and Replacement of the Ninth Schedule.
2004
2004 ACT
No 3 of 2004
Amendment of section 105 subsection 1 of the Principal Act. Amendment of section 108 subsection 1 of the Principal Act. The Principal is amended by adding a new section after section 110. Section 112 subsection 5 is repeal and replaced. The Ninth Schedule of the Principal act is amended.
2001
2001 ACT
No 3 of 2001
Amendment of Section 5 Subsection 1 and 2.
2000
Income and Business Tax Act (Chapter 55) (Revised Edition 2000)
Income Tax (Avoidance of Double Taxation) (CARICOM) ACT (Chapter 56) (Revised Edition 2000)
No 52 of 1970
1975
1975 Statutory Instrument
No 8 of 1975
The Principal Rules is amended by the deletion and substitution of Rule 8(1).
Others
Between – Austria Double Tax Treaty
Between Austria and Belize with respect to taxes on income and on capital.
UK – Belize Double Tax Treaty
United Kingdom and Belize Double Taxation arrangement signed 19 December 1947.