Profile of the General Sales Tax Department

The General Sales Tax (GST) was introduced on 1st July 2006 and replaced the former Sales Tax. The Department of GST is a division under the Ministry of Finance and is mandated to work closely with the two sister Departments of Income and Business Tax and Customs & Excise.

GST Headquarters (Belize City)

The department operates out of the following locations:

  • Head Office, Charles Barlett Hyde Building, Mahogany Street Extension, Belize City – covering the Belize District

  • San Ignacio Office, Habet Building, West Street – covering the Cayo District
  • Dangriga Office, Cor. #69 St. Vincent Street & Polack Street – covering Stann Creek and Toledo Districts

  • Corozal Office, #1 Park Street North – covering Corozal and Orange Walk Districts

The Commissioner of GST is responsible for the administration of the GST ACT 49 of 2005.

The Commissioner plays a key role in advising the Ministry of Finance on technical issues and is also responsible to devise and implement rational plans to see that the Vision and Mission of the Department are achieved.

Audit & Investigation Department

 

 

Audit & Investigation

This Section operates under the leadership of the Assistant Commissioner with support from a Supervisor who has direct responsibility for the Audit program. The role of the section is to conduct routine verification of refunds, desk and field audits including comprehensive audits on the books, accounts and records of all taxable persons in Belize and to also raise assessments where necessary.

 

 

Administration

Administration & Legal Department

Under the leadership of the Assistant Commissioner and with support from a supervisor, this section encompasses the following units

  • Taxpayer Services – responsible for the registration of all taxable persons and taxpayer’s educational and training needs.

  • Revenue & Accounting – responsible for the day to day GST collections, return filing and creating assessments.

  • Collection and Enforcement – responsible for the management and coordination of all GST liabilities due and includes disputes/appeals and distress/enforcement involving court proceedings.

  • Finance & Administration – responsible for the processing of personnel related matters including salaries and the upkeep of the registry.


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