general

主题：一般销售税合格商品的临时零税率（一般销售税折扣）
敬启者：
以下信息是伯利兹税务局于 2024 年 12 月 9 日发布的指导通知的翻译。
活动期（折扣仅适用于这些特定日期）：
– 2024 年 12 月 1 日至 31 日，适用于所有圣诞火腿和进口火鸡。
– 2024 年 12 月 14 日、15 日、21 日和 22 日，适用于除下述商品外的所有应税商品。

BELIZE TAX SERVICE DEPARTMENT (BTSD)
The Temporary Zero-Rate of GST for Eligible Goods
PURPOSE OF THE GUIDANCE NOTE:
This Guidance Note explains the temporary changes in the General Sales Tax (“GST”) treatment of certain supplies on the following days December 14th, 15th, 21st, and 22nd, 2024, as well as the treatment of ham and imported turkey for the period of December 1st to December 31st, 2024.
The Note, therefore, provides a general outline of goods that will temporarily ascribe a GST rate of zero percent and indicates the filing and reporting obligations for GST registrants that may be affected by the temporary change.

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.