No.

38] General Sales Tax 1

BELIZE:

STATUTORY INSTRUMENT

No. 38 of 2010
__________

ORDER made by the Minister of Finance in exercise of

the powers conferred upon him by section 95 of the
General Sales Tax Act (No. 49 of 2005), and all other
powers thereunto him enabling.

(Gazetted 17th April, 2010.)

____________

1. This Order may be cited as the Short title.

GENERAL SALES TAX (AMENDMENT OF

SCHEDULES) (NO. 2) ORDER, 2010.

2. The Third Schedule to the General Sales Tax Act Repeal and
replacement
[Zero-rated Supplies and Imports] is hereby repealed and of Third
replaced by the Schedule to this Order headed “Third Schedule.
Act 49/05
Schedule”. S.I. 60/06
86/06
90/06
77/08.

3. The Fourth Schedule to the General Sales Tax Act Repeal and
replacement
[relating to Exempt Supplies] is hereby repealed and replaced of Fourth
by the Schedule to this Order headed “Fourth Schedule”. Schedule.
Act 49/05
S.I. 60/06
92/07
123/07
77/08
10/10.

4. This Order shall take effect from the 1st day of April, Commencement.
2010.
2 General Sales Tax [No. 38

MADE by the Minister of Finance this 13th day of April,

2010.

(DEAN O. BARROW)
Minister of Finance
No. 38] General Sales Tax 3

(Sections 2 and 9)
THIRD SCHEDULE

ZERO RATING: OTHER SUPPLIES AND IMPORTS

(1) In this schedule-

““unprocessed,”” in relation to food, means that the food contains no

additives, other than vitamins or minerals, and has not been subjected
to a process or treatment other than pasteurizing, freezing, chilling or
packaging, a mechanical process, or a process that solely employs the
elements of weather;

““processed,”” in relation to food, means that the food has been

subjected to either cooking, boiling, baking, seasoning, mixing or
complemented with other foods, preservatives, extracting, extruding,
fermentation, canning or a combination of one or more of the above
mentioned processes or other treatments that transform the food from
its natural state to a new product.

(2) Subject to the regulations, a taxable supply or taxable import is zero-rated

for the purposes of this Act if it is a supply or import of one of the
following items-

I. FOOD FOR HUMAN CONSUMPTION

1. Food for human consumption if the food is of a kind itemized in the

following table:

Item Description
Unprocessed Foods:
(1) Rice
(2) Flour
(3) Corn
(4) Fresh Meat from any mammal, bird, or fish
(5) Edible Offal of bovine animals, swine & sheep
(6) Eggs
4 General Sales Tax [No. 38

(7) Beans
(8) Fresh Fruits and Vegetables (locally produced)
(9) Salt
S.I. 86/06 (10) Fresh Milk (Locally produced)
S.I. 77/08 (11) Tea

Processed Foods:
(1) Bread, Corn and Flour tortilla and locally
produced sweet bread and bun
(2) Cooking Lard
(3) Margarine
(4) Baby Formula
(5) Sugar
S.I. 86/06 (6) Condensed Milk
S.I. 77/08 (7) Powdered Milk
(8) Cooking Oil
(9) Instant Coffee
(10) Chicken Sausages (canned)
(11) Corned Beef (in cans)
(12) Yeast
(13) Oats
(14) Luncheon Meat
(15) Potted Meat
(16) Chocolate Powdered Drinks
(17) Macaroni and Cheese
(18) Cereals
(19) Percolated coffee
(20) Edible meats of swine salted or in brine
(21) Edible meats of bovine animals salted or in brine
(22) Soups and broth in solid or powdered form
(including Ramen)
(23) Preparations of malt extract

2. Any live bird, fish, crustacean, mollusk or

other animal of a kind generally used as, or
producing, food for human consumption.
No. 38] General Sales Tax 5

II. SUPPLIES CONNECTED WITH AGRICULTURE,

LIVESTOCK BIRDS AND FISH, CRUSTACEAN,
MOLLUSK AND OTHER

1. Hatching eggs

2. Animal feeding stuff suitable for any live S.I. 60/06

bird, fish, crustacean, mollusk, or other animal
of a kind generally used as, or producing,
food for human consumption or for any
draught animal.

3. Concentrated feed for bovine animals and

swine.

4. Seeds and other means of propagation of S.I. 60/06

plants and plants that are used for providing
either food listed in item 1 of this Schedule or
a feeding stuff referred to in item III 1 above.

5. Preparations formulated for agricultural use,

namely, fertilizers, pesticides, fungicides and
herbicides.

6. Land preparation for agriculture, harvesting

and crop dusting services.

7. Barbed wire

8. Irrigation pipes and hoses

9. Spare Parts for Tractors

10. Cables for Banana Industry

11. Sugar Cane Loading Machines

6 General Sales Tax [No. 38

III. UTILITIES

1. A supply of water (other than water supplied

in bottles or similar containers) or domestic
sewerage services.

S.I. 123/07 2. Butane Gas for domestic use

IV. MEDICINES AND MEDICAL SUPPLIES FOR

HUMAN USE

S.I. 77/08 1. Analgesics in the form of liquids, tablets,

capsules, or other solid dosage forms for oral
or rectal use.

2. Cough and cold preparations in the form of

liquid, tablets, capsules or other solid dosage
forms for oral or nasal use.

3. Diagnostic-testing kits and devices for testing

glucose in blood and urine.

4. Insulin and insulin syringes with needles and

devices of a type not exceeding 100 units (1.0
ML) capacity, for the administration of U-
100 insulin.

5. Oral rehydration preparations in the form of

salts and solutions of W.H.O./Paramacopoeia
standards

6. Dialysis fluids.

7. Oxygen

8. Anti-Retroviral Medicines.
No. 38] General Sales Tax 7

V. ITEMS FOR HOUSEHOLD USE

1. Laundry Washing Soap Powder

VI. HOUSEHOLD APPLIANCES

1. Stoves and Ranges/Cookers

2. Refrigerators for Domestic Use

3. Washing Machines for Domestic Use

VII. ITEMS AND SUPPLIES FOR USE IN EDUCATION

1. Notebooks

2. Pencils, crayons, lead pencils, erasers, pencil holders for use

in schools

3. School bags

VIII. OTHERS

1. Frames for Eye Glasses

8 General Sales Tax [No. 38

(Section 2 and 15)

FOURTH SCHEDULE

EXEMPT SUPPLIES OF GOODS AND SERVICES

(1) In this schedule-

““new residential premises”” means residential premises that -

(a) have not previously been sold as residential

premises or been the subject of a long-term
lease;

(b) have been created by the substantial renovation

of a building; or

(c) have replaced demolished premises on the same

land;

““residential premises”” means a building occupied or capable

of being occupied as a residence, but not including hotel or
holiday accommodation.

(2) The following supplies are exempt for the purposes

of this Act ––

FINANCIAL SERVICES AND OTHER

INTERMEDIATION SERVICES

1. A supply of the following ““financial services,”” except

where provided in return for an explicit fee or charge-

(a) granting, negotiating, and dealing with loans,

credit, credit guarantees, and security for money,
including management of loans, credit, or credit
guarantees by the grantor;
No. 38] General Sales Tax 9

(b) transactions concerning money, deposit and

current accounts, payments, transfers, debts,
cheques, or negotiable instruments, other than
debt collection and factoring;

(c) transactions relating to financial derivatives,

forward contracts, options to acquire financial
instruments, and similar arrangements;

(d) transactions relating to shares, stocks, bonds,

and other securities, other than custody services;

(e) management of investment funds;

(f) provision, or transfer of ownership, of an

insurance contract or the provision of reinsurance
in respect of such contract;

(g) provision, or transfer of ownership, of an interest

in a scheme whereby provision is made for the
payment or granting of benefits by a benefit
fund, provident fund, pension fund, retirement
annuity fund or preservation fund;

(h) a supply of credit under a finance lease, if the

credit for the goods is provided for a separate
charge and the charge is disclosed to the recipient
of the goods; or

(i) the arranging of any of the services in paragraphs

(a) to (h).

2. A gambling supply S.I. 92/07

RESIDENTIAL PROPERTY

3. A sale of real property to the extent that the property

relates to residential premises other than new residential
premises.

4. A supply of residential accommodation.

10 General Sales Tax [No. 38

EDUCATION

5. A supply of goods or services by an Educational

CAP. 36 Institution within the meaning of the Education Act in the
course of providing training or education to an individual,
if that Institution -

(i) in the case of a private school, is registered

under that Act, and

(ii) in any other case, is approved for the purposes

of this item by the Minister to whom
responsibility for education is assigned

6. A sale, lease, licence or other supply of the use

of land, or a supply of goods and services in connection
with the construction of buildings or other facilities on
land, if -

(i) the supply is provided to an Education Institution

CAP. 36 within the meaning of the Education Act; and

(ii) the Minister responsible for Education has issued

a notice in writing stating that he is satisfied that
the land, buildings, or facilities will be used in
providing supplies that are exempt under item
5 and the supplier holds an original or certified
copy of that notice.

7. Textbooks, school work books, or other educational

texts in question-and-answer format with spaces for insertion
of answers, children’’s picture or painting books; other books
in single sheets, dictionaries and encyclopedias and serial
instalments thereof, or other books. Music printed or in
manuscript whether or not bound or illustrated, maps and
charts in book form.

8. Equipment or furniture for the use of an Educational

CAP. 36
Institution within the meaning of the Education Act, provided
No. 38] General Sales Tax 11

that the supplier holds a Statutory Declaration from the

Institution stating that the goods will be used only in the
course of providing goods or services that are exempt under
items 5, 6 and 7.

MEDICAL SUPPLIES S.I. 77/08

9. Medical, dental, hospital, optical and paramedical

services, other than veterinary services and cosmetic surgery.

ACCOMMODATION SERVICES

10. The supply of accommodation in a hotel, inn,

guesthouse, boarding house, lodging house or any other
similar establishment.

UTILITIES AND PUBLIC TRANSPORT

11. A supply of electricity to consumers who use up to

$200.00 of electricity per month.

12. A supply of Public Postal Services.

13. A supply of the domestic public transport of

passengers on any regular scheduled flight, vehicle, or
vessel if-

(a) the transport is for use by any person who pays

the required fare and is not provided to particular
class of person, such as, without limitation, an
employee of the supplier or a guest at a hotel or
similar establishment;

(b) the supply is not provided by a tour operator or

as part of a tour; and

(c) the supplier:

12 General Sales Tax [No. 38

(i) in relation to transport supplied on

a domestic flight, is licensed by
the Air Transport Licensing
Authority;

(ii) in relation to transport supplied in

a vehicle, has been issued with a
Road Service Permit by the
Transport Board established under
section 4 of the Motor Vehicles
CAP. 230 and Road Traffic Act; or

(iii) in relation to transport supplied in a

vessel, is licensed under the Harbour
CAP. 234 and Merchant Shipping Act.

S.I. 92/07 14. A lease of aircrafts and maintenance facilities for the
upkeep of aircrafts, together with aircraft parts and equipment
used for such upkeep, and the provision of operating facilities
and terminals in connection with the supply of public air
transport.””;

15. Air Cargo Operations

EXPORTED SERVICES

S.I. 123/07 16. A supply of the international transport of passengers

or goods.

CERTAIN SUPPLIES PROVIDED TO DIPLOMATIC

MISSIONS, etc.

S.I. 10/10 17. The following supplies provided to diplomatic

missions accredited to Belize, or international and regional
organizations:-

(i) a supply of security guard services;

No. 38] General Sales Tax 13

(ii) a supply of rented office or business

accommodation;

(iii) a supply of housing repair and maintenance

services.

GOODS AND SERVICES SUPPLIED TO THE

GOVERNMENT OF BELIZE

18. The following goods and services supplied to or

procured by the Government of Belize shall be exempt for
the purposes of this Act:

(i) all importations by the Government of Belize;

(ii) all goods and services supplied to the

Government of Belize locally under a contract
(whether written or oral) for the supply of such
goods and services (““contract payments””); and

(iii) other goods and services supplied locally (not

falling within (ii) above such as ““off the shelf””
purchases), on the production of an exemption
certificate from the Ministry of Finance.

Printed in Belize by the Government Printer