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)
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.