Belize Tax Agency Issues Notice to Announce GST Exemption on Zero-Rated Services to Nonresidents

The Belizean Tax Service May 7 issued a notice to clarify the GST exemption for zero-rated services to nonresidents. The notice clarifies: 1) the application of the GST exemption for zero-rated services made to nonresident companies registered in Belize; 2) the scope for the supply of services to specified nonresident persons; and 3) the requirements for establishing tax residency outside of Belize, including that a taxpayer either must not be subject to Belize jurisdiction or must be a Belizean commercial entity that possesses a Certificate of Tax Exemption from the Tax Service Department. [Belize, Belize Tax Services, 05/07/24]

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