No 7 of 2017
Amendment of section 105. Amending the definition of receipts by repealing paragraph III
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.
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.
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 Statutory Instrument
No 73 of 2010
Amended Rule 3 of the Principal Rules: Paragraph (c)
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)
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).
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).
No 16 of 2008
Amendment of Third Schedule by deleting all the entries under the heading Milk and substituting with new entries.
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.
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.
No 14 of 2005
Amendment of the Ninth Schedule by deleting and replacing item (c).
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.
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.
No 3 of 2001
Amendment of Section 5 Subsection 1 and 2.
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 Statutory Instrument
No 8 of 1975
The Principal Rules is amended by the deletion and substitution of Rule 8(1).
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.