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To administer the Income and Business Tax Act |
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To determine and collect taxes for various categories of taxpayers including Individuals, sole traders, companies, partnerships, trusts, etc. |
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To administer the P.A.Y.E. system including the verification and preparation of refunds |
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To conduct tax investigations |
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To provide assistance to the public in completion of forms and other related documents |
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To advise Government on tax policy |
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To collect statistical data in respect of Income and Business Tax |
The Commissioner, Mr. Kent Clare, heads the Income Tax Department with a compliment of eighty-seven (87) officers countrywide. The Department was decentralized in 1983 with the establishment of district offices in three of the main districts. Each of these offices function similar to the Head Office and is responsible for dealing with all tax matters relating to two districts within its area, i.e. Corozal Office for Corozal and Orange Walk Districts; Belmopan Office for Belmopan and Cayo District; and Dangriga Office for the Stann Creek and Toledo Districts. The headquarters was further divided into five (5) specialized sections namely the Administration, Assessment, Collection, Compliance and Technical Sections.
The primary functions of these sections are as follows.
The Administration Section has responsibility for all personnel and
Accounting matters, and for the maintenance of adequate stocks of
stationery, printed forms and supplies.
The responsibility of this section is to determine tax liability of all tax returns
filed for all tax types. In addition, the section examines financial statements
of self-employed persons, partnership and companies who files income tax
returns.
All collection matters are dealt with in this section including interest computation, follow-up of arrears payments and enforcement proceedings through the courts and through the exit certificate system.
The Compliance Section deals with cases referred by the Assessment Section
for field audits as well as conduct external audits for Business Tax and
compliance checks. The Inspectors of Tax within that section monitors and
audit the P.A.Y.E. system
Personnel in this section works closely with the Commissioner to identify and
coordinate training, assist in giving advice for tax policy formulation, to collect and disseminate statistical data, and to handle those tax clients operating under development concessions. This section also has the mandate to audit large taxpayers.
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