General Sales Tax Legal

2018

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2018 Statutory Instrument
SI 84 of 2018

Amendment of Second Schedule, Zero-Rated:  Exported Services, Under Services Connected with Exported Goods and Amendment of Fourth Schedule, Exempt Supplies, Under Utilities & Public Transport and Exported Services.

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2018 Statutory Instrument
SI 20 of 2018

Amendment of Second Schedule, Zero-Rated:  Exported Services, Under Services Consumed Outside Belize. Amendment of Third Schedule- Zero-rated:  Other Supplies and Imports, Under Heading III, Utilities and Heading VIII, Other.  Amendment of Fourth Schedule- Exempt Supplies, Paragraph 1 (One) and Under the Heading:  Residential Property, Utilities and Public Transport, Exported Services, Goods and Services Supplied to the Government of Belize and Internet Services.

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2018 Statutory Instrument
SI 19 of 2018

Amendment of Regulations 28, Under Heading:  Records and Returns- Books and Records to be kept.

2017

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2017 Statutory Instrument
SI 66 of 2017

Amendment of Third Schedule- Zero-rated: Other Supplies and Imports, Under Heading I: Food for Human Consumption.

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2017 Statutory Instrument
SI 67 of 2017

Amendment of Third Schedule- List of Zero-rated items with Tariff is amended at Heading I (FOOD FOR HUMAN CONSUMPTION).

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2017 ACT
SI 35 of 2017

The Principal Act is amended by inserting subsection 6 in section 27, inserting subsection 2A in section 33, and inserting subsection 86A.

2014

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2014 Statutory Instrument
SI 49 of 2014

The Third Schedule relating to Zero-rated Supplies and Imports is amended at Heading VII (Others). The Fourth Schedule relating to Exempt Supplies of Goods and Services is amended. S.I no 95/11 is repealed.

2012

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2012 Statutory Instrument
SI 75 of 2012

The Principal Regulations are amended by repealing Regulation 27A which has been inserted by S.I. No. 29 of 2011. The Third Schedule is amended at Heading VIII (Others).

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2012 Statutory Instrument
SI 74 of 2012

Repealing Regulation 27A (Statutory Instrument 29 of 2011). The Third Schedule to the principal Regulations (List of Zero-rated items with  Tariff headings) is amended at Heading VIII (Others)

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2012 Statutory Instrument
SI 73 of 2012

The Third Schedule to the GST Act is amended at Heading VIII (Others). Repealing of SI 21 of 2011

2011

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2011 Statutory Instrument
SI 95 of 2011

The First Schedule to the Customs and Excise Duties Act is amended by substituting the rates of duty. Repealed SI 45 of 2012.

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2011 Statutory Instrument
SI 29 of 2011

The principal Regulations are amended by adding a new Regulation immediately after Regulation 27 (27A).

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2011 Statutory Instrument
SI 22 of 2011

The Third Schedule (List of Zero-rated Items with Tariff Headings) is amended at heading VII (Others) by inserting sub-headings immediately after tariff sub-heading 9003.19.00.

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2011 Statutory Instrument
SI 21 of 2011

The Third Schedule is amended at Heading VII (Others) by inserting a new item immediately after item No. 1

2010

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2010 Treasury Circular

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2010 Statutory Instrument
SI 38 of 2010

Repeal and replacement of the Third Schedule (Zero-rated Supplies and Imports). Repeal and replacement of the Fourth Schedule (relating to Exempt Supplies).

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2010 Statutory Instrument
SI 37 of 2010

The Principal Regulations are amended by the addition of a new Regulation 53. The Third and Fourth Schedule to the Principal Regulations are repealed and replaced.

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2010 ACT
SI 15 of 2010

Section 9 of the Principal Act is amended.

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2010 Statutory Instrument
SI 10 of 2010

The Fourth Schedule (relating to Exempt Supplies) to the General Sales Tax Act is amended by the addition of items after item 2B.

2008

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2008 Statutory Instrument
SI 77 of 2008

Amendment to the Third and Fourth Schedule to the General Sales Tax Act.

2007

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2007 Statutory Instrument
SI 138 of 2007

The Comptroller of Customs shall collect GST on local landing charges. The Port of Belize Ltd (PBL) is relieved of any liability to collect GST in respect of landing charges upon the importation of cargo, but will continue to collect and account for GST in respect of handling charges on export of goods.

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2007 Statutory Instrument
SI 123 of 2007

The Third and Fourth Schedule to the General Sales Tax Act are amended.

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2007 Statutory Instrument
SI 92 of 2007

The Fourth Schedule (Exempt Supplies) to the General Sales Tax Act is amended.

2006

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2006 Statutory Instrument
SI 90 of 2006

Amendment to the Third Schedule (Containing a list of Zero-rated Items with Tariff Headings) to the Principal Regulations.

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2006 Statutory Instrument
SI 86 of 2006

The Third and Fifth Schedule to the General Sales Tax Act are amended.

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2006 Statutory Instrument
SI 60 of 2006

Amendment to the Third and Fourth Schedule to the General Sales Tax Act.

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2006 Regulations

2005

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2005 ACT
SI 49 of 2005