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.
FURTHER EXTENSION FOR FILING OF FINANCIAL STATEMENT RETURN
Background: The Belize Tax Service (BTS), a department under the Ministry of Finance, is seeking to procure Microsoft 365 licenses to support its digital transformation and ensure secure, collaborative, and efficient service delivery across all units. The licenses are intended to maintain and expand current capabilities under the Government of Belize’s standard ICT platform.
Objective: To acquire a one-year subscription of Microsoft 365 licenses tailored to the operational and security needs of BTS, including collaboration tools, project management solutions, security add-ons, and analytics services.
The Government of Belize has received financing from the Inter-American Development Bank (IDB), toward the cost of the Strengthening of Tax Administration Project (STAP) and intends to apply part of the proceeds for consulting services.
The consulting services (“the Services”) for a Consulting Firm to Design, Implement, and Execute a Countrywide Public Awareness and Marketing Campaign for Electronic Tax Document (ETD) before, during and after the rollout of the ETD. Specific objectives include the following:
1.
Design and implement a Public Awareness and Marketing Campaign
2.
Increase Progressive Public Awareness of the ETD System
3.
Encourage Voluntary Taxpayer Compliance
4.
Foster Adoption and Usage of E-Invoicing services
5.
Collaborating with ETD Consultant
The Director General of the Belize Tax Service Department (BTSD)
notifies all taxpayers that the deadline for filing Financial
Statement Return has been extended to June 30th, 2025.
Taxpayers are also reminded that the Financial Statement Return is
a summary return, and as such, uploading of full Financial
Statement is not mandatory—only the completion of the return is
required.
The Director General of the Belize Tax Service Department (BTSD)
notifies all taxpayers that the deadline for filing Financial
Statement Return has been extended to June 30th, 2025.
Taxpayers are also reminded that the Financial Statement Return is
a summary return, and as such, uploading of full Financial
Statement is not mandatory—only the completion of the return is
required.
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.