Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694879413636.pdf (Belize)
No.

7] Income and Business Tax 19 No.

7 of 2017 I assent, (SIR COLVILLE N. YOUNG) Governor-General 2nd February, 2017.

AN ACT to amend the Income and Business Tax Act, Chapter 55 of the Laws of Belize, Revised Edition 2011, to include Excise Duty on fuel products as a receipt for Business Tax purposes; and to provide for matters connected therewith or incidental thereto.

(Gazetted 11th February, 2017).


BE IT ENACTED, by and with the advice and consent of the House of Representatives and the Senate of Belize and by the authority of the same, as follows:- 1.

This Act may be cited as the Short title.

INCOME AND BUSINESS TAX (AMENDMENT) ACT, 2017, 20 CAP.

55.

Income and Business Tax [No.

7 and shall be read and construed as one with the Income and Business Tax Act which, as amended, is hereinafter referred to as the principal Act.

Amendment of section 105.

2.


Section 105 (1) of the principal Act is hereby amended in the definition of “receipts” by repealing paragraph (iii) thereof and replacing the same with the following: “(iii) excise duty except when applied to fuel;” Commencement.

3.

This Act shall come into force on the 1st day of January, 2017.

__________ ... … __________ Printed in Belize by the Government Printer