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.)
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.)