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ACT No. 30 of 2010
AN ACT to amend the Income and Business Tax Act, Chapter 55 of the Laws of Belize, Revised Edition 2000-2003, to provide further tax relief to employed persons earning not more than $29,000.00 per annum; to lower the rate of business tax for entities licensed to provide telecommunication services that offer real time voice services; to exempt from tax the dividends paid by such entities to their shareholders; and to provide for matters connected therewith or incidental thereto. (Gazetted 31st December, 2010.) |
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STATUTORY INSTRUMENT No. 73 of 2010
RULES made by the Minister of Finance in exercise of the powers conferred upon him by section 94 of the Income and Business Tax Act, Chapter 55 of the Laws of Belize, and all other powers thereunto him enabling.(Gazetted 24th July, 2010.) |
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INCOME AND BUSINESS TAX ACT No 13 of 2010 |
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INCOME AND BUSINESS TAX ACT No 6 of 2009 |
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INCOME AND BUSINESS TAX ACT
CHAPTER 55 |
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INCOME AND BUSINESS TAX (AMENDMENT) (NO. 2) ACT No 16 of 2008
AN ACT to amend the Income and Business Tax Act,
Chapter 55 of the Laws of Belize, Revised Edition
2000-2003, to revise and rationalise the rates of
business tax set out in the Ninth Schedule to the Act;
to provide for a withholding tax on royalties and
commissions paid to non-residents; and to provide
for matters connected therewith or incidental thereto.
(Gazetted 31st December, 2008.) |
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INCOME AND BUSINESS TAX (AMENDMENT)
(NO. 2) ACT No 14 of 2005 |
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INCOME AND BUSINESS TAX (AMENDMENT) ACT No. 12 of 2008
AN ACT to amend the Income and Business Tax Act, Chapter 55 of the Laws of Belize, Revised Edition 2000-2003, to provide for the imposition of a petroleum surcharge on the revenues derived from petroleum operations when the crude-oil prices are high on the world market; to provide for a more equitable sharing of revenues between the Government and the oil companies; and to provide for matters connected therewith or incidental thereto.
(Gazetted 30th August, 2008.) |
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INCOME AND BUSINESS TAX (AMENDMENT)
ACT No. 6 of 2005 |
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INCOME AND BUSINESS TAX (AMENDMENT)
ACT No 3 of 2004 |
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INCOME AND BUSINESS TAX (NO. 10 OF 2006) |
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RULES GOVERNING THE PAYMENT OF INCOMETAX |
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