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.
The Belize Tax Service DepartmentThe Belize Tax Service Department (BTSD) has established an Internal Control Unit (Internal Audit) with a specific mandate aimed at ensuring the integrity of the tax administration system.
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–
The Director General hereby notifies all former International Business Companies (IBCs) now companies, of our new requirement concerning the filing of returns.
With immediate effect, all former IBCs obligated to file taxes with our offices, must include a certified copy of their company’s annual financials with their yearly returns.
Taxpayers are being encouraged to utilize our ONLINE SERVICE through the IRIS Belize e-portal to create an online account for filing and making payments online.
1.0
OBJECTIVE
1.1 The objective of this public ruling is to set out the Director General’s interpretation of the application of specific provisions of the General Sales Tax Act (GST Act) to the transaction specified below.
1.2 The purpose is to achieve consistency in the administration of tax legislation and to provide guidance to the public and officers of the Belize Tax Service Department (“BTSD”).
1.3 This public ruling is made pursuant to Section 9 of the Tax Administration and Procedure Act, (“TAPA”) and is binding on the Director General until revoked. This public ruling is not binding on the taxpayers.
The Director General hereby notifies Taxpayers of our new requirement as it relates to the PAYE, Contract Tax and GST filing and payment.
With immediate effect, taxpayers are required to submit a listing as follow: