Belize Tax Agency Issues Guidance Note on Temporary Zero-Rate of GST for Eligible Goods

The Belizean Tax Service Dec. 9 issued a guidance note explaining the temporary changes in the GST treatment of certain supplies on Dec. 14, Dec. 15, Dec. 21, and Dec. 22, and the treatment of ham and imported turkey for the period of Dec. 1 to Dec. 31. The guidance note: 1) explains that the temporary treatment of certain goods applies to GST-registered companies or businesses that supply eligible goods, and consumers; 2) provides a list of ineligible goods; 3) explains that the temporary zero rating doesn’t apply to the supply of services not ordinarily zero-rated; 4) specifies that picnic ...