STATUTORY INSTRUMENT
NO. OF 2024
ORDER made by the Minister responsible for Finance in exercise of the powers conferred upon him by section 95 of the General Sales Tax Act, Chapter 63 of the Substantive Laws of Belize, Revised Edition 2020, and all other powers thereunto him enabling.
(Gazetted ……………………………, 2024)
The Government of Belize announces that, for the first time, General Sales Tax (GST) will be waived on local retail sales of ALL standard-rated goods on December 14, 15, 21, and 22, 2024, subject to certain exceptions. On these days, Belizeans can purchase goods in shops and stores across the country without having to pay the 12.5% tax usually applied to most purchases.
Below is a list of reportable jurisdictions with whom information is exchanged for tax purposes in accordance with the Common Reporting Standard (CRS) and the Country-by-Country Reporting (CbCR). The list of exchange partners is subject to revision, and this notice will be updated when the need arises to reflect any such changes.
Appeals to the Tax Board
If you disagree with a tax assessment issued by the Director General, you have the right, pursuant to section 40 of the Tax Administration and Procedure Act Cap 51 Rev. Ed. 2020, to appeal to the Board of Tax Appeals. This guide will walk you through the process, the grounds for appeal, the responsibilities of both parties, timelines, and how decisions are made and communicated.
Review of Assessments
If you have received a Notice of Assessment and believe it to be incorrect, you have the right,
under Section 38 of the Tax Administration and Procedure Act Cap 51 Rev. Ed. 2020, to request
a review of the assessment. Below is the process for filing a review, conditions for requesting an
extension, and the steps involved in the review process.
Who can Apply?
Any person who disputes or objects to an assessment can file a notice for review in the form of a
letter addressed to the Director General of the Belize Tax Service Department.
Terms of Reference
COMMUNICATION AND CHANGE MANAGEMENT SPECIALIST FOR THE ESTABLISHMENT OF THE REVENUE AUTHORITY OF BELIZE (RAB)
Position Title: Communications and Change Management Specialist
Location: Belize City, Belize
Duration: [24 months, Full-time position]
Reporting to: Project Manager – Revenue Authority Establishment
Background: As part of the transition of the Belize Tax Service Department (BTSD) into a semi-autonomous revenue authority, there is a need for a dedicated Communications and Change Management Specialist to develop and establish effective communication and change management strategies. The Communications and Change Management Specialist will work closely with the Project Manager of the Revenue Authority of Belize (RAB) Establishment Project to ensure stakeholder engagement, manage change, and facilitate communication throughout the transition process.
Terms of Reference
PROJECT MANAGER FOR THE ESTABLISHMENT OF THE REVENUE AUTHORITY OF BELIZE (RAB)
Position Title: Project Manager – Revenue Authority of Belize (RAB) Establishment
Location: Belize City, Belize
Duration: [24 months- Full-time position]
Reporting to: Director General, Belize Tax Service Department, Ministry of Finance
Background: The 2022 Fiscal Affairs Department (FAD) mission conducted an assessment and identified historical impediments to effective tax administration in Belize. To address these challenges, the Government of Belize (GoB) has made a strategic decision to transition the Belize Tax Service Department (BTSD) to a semi-autonomous revenue authority within the next 12 to 18 months. This decision aims to enhance the tax administration’s operational flexibility, particularly in managing human resources, to optimize its functions effectively.
Terms of Reference
HUMAN RESOURCE SPECIALIST FOR THE ESTABLISHMENT OF THE REVENUE AUTHORITY OF BELIZE (RAB)
Position Title: Human Resource Specialist – Revenue Authority Transition
Location: Belize City, Belize
Duration: [24 months Full-time position]
Reporting to: Project Manager – Revenue Authority Establishment
Background: As part of the Government of Belize’s initiative to transition the Belize Tax Service Department (BTSD) into a semi-autonomous revenue authority, there is a need for a dedicated Human Resource Specialist to facilitate the smooth transition of human resources functions. The Human Resource Manager will work closely with the Project Manager of the Revenue Authority of Belize (RAB) Establishment Project to develop strategies and processes for optimizing human resource management within the new revenue authority structure.
Subject: Clarification Regarding Zero-Rated Services Exempt from GST
Further to the Ruling issued concerning Zero-Rated services exempt from GST and Schedule II paragraph (10) of the GST Act which delineates criteria for such exemptions:
SCHEDULE II
GENERAL SALES TAX ACT
Zero-Rated: Exported Services
Services Consumed Outside Belize
(10) A supply of services to a non-resident person who is outside Belize at the time the services are supplied, other than a supply of services–
