NOTICE
The Public
The Belize Tax Service Department (BTSD) hereby informs the public that all taxpayer queries and correspondence previously directed to the International Compliance Unit must now be submitted to the Taxpayer Services Unit via email at tps@bts.gov.bz
The Taxpayer Services Unit is now the central point of contact for all matters relating to taxpayer registration, filing of returns, account inquiries and general tax-related assistance.
The deadline for filing PAYE RECON (TD4) for the basis year
2025 is March 2nd, 2026
1.When filing the PAYERECON Template you are required to enter the Tax Identification
Number (TIN) and social security number for each employee. (Note: The nine digits for the
social security number are necessary since our system will reject entry)
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 6th, 7th, 20th, and 21st, 2025, as well as the treatment of ham and imported turkey for the period of December 1st to December 31st, 2025.
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 Micro, Small and Medium Enterprise (MSME) Amnesty Programme, offers an opportunity for MSMEs conducting business in Belize, to formalise their status with the Belize Tax Service (BTS).
Upon successful registration, MSMEs will qualify for business tax exemption for a period of one year from the date of issue of the Amnesty Certificate and will not be liable any accrued penalties or interest related to business tax obligations.
The Belize Tax Service experienced technical issues with the IRIS Belize online portal on September 15, 2025.
As a result, the deadline for filing and payment of taxes (BT, GST, CWHT) due on September 15, 2025, has been extended to September 16, 2025. Please note that no penalties or interest will be applied to filings or payments made on or before this extended deadline.
We sincerely regret any inconvenience caused and thank you for your patience and understanding as we continue to improve our services.
The Belize Tax Service Department (BTSD) and Belize Bank Limited (BBL)
are aware of a technical issue some taxpayers may be experiencing
when making online payments.
The Belize Tax Service Department headquarters and offices countrywide will be closed at 1:00 pm on Tuesday, July 29th, 2025, for staff to attend a Membership meeting.
We will resume on Wednesday, July 30th, 2025, at 8:00 AM for normal business.
The Belize Tax Service Department headquarters and offices countrywide will be closed on Friday, June 27th, 2025, as we celebrate Public Service Day.
We will resume on Monday, June 30th, 2025, at 8:00 AM for normal business.
Pursuant to Section 64A of the Tax Administration and Procedure Act, Cap 51, Revised Edition 2020, as amended by Act 19 of 2021, the Director General of the Belize Tax Service Department hereby serves formal notice to tax defaulters with outstanding arrears due to the Government of Belize.
