Belize Parliament Considers Bill to Amend General Sales Tax Act

The Belizean National Assembly Oct. 22 accepted for consideration a bill to amend the General Sales Tax Act. The bill includes measures to: 1) extend the time to claim input GST to one year from six months; 2) require the Tax Administration to authorize electronic invoices and documents for validity and tax recognition; 3) require registered persons making taxable supplies to taxable persons or end consumers to provide a tax receipt to recipients in a form and manner specified by the Commissioner of GST; 4) prohibit those not registered for GST from claiming that a quoted or displayed price includes ...