CAP. 50 DEPARTURE TAX ACT BELIZE

DEPARTURE TAX ACT

CHAPTER 50

REVISED EDITION 2000

SHOWING THE LAW AS AT 31ST DECEMBER, 2000.

This is a revised edition of the law, prepared by the Law Revision Commissioner

under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,

Revised Edition 1980 - 1990.

This edition contains a consolidation of the following laws - Page

ARRANGEMENT OF SECTIONS 3

DEPARTURE TAX ACT 4 Amendments in force as at 31st December, 2000

BELIZE

DEPARTURE TAX ACT

CHAPTER 50

REVISED EDITION 2000

SHOWING THE LAW AS AT 31ST DECEMBER, 2000.

This is a revised edition of the law, prepared by the Law Revision Commissioner

under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,

Revised Edition 1980 - 1990.

This edition contains a consolidation of the following laws - Page

ARRANGEMENT OF SECTIONS 3

DEPARTURE TAX ACT 4 Amendments in force as at 31st December, 2000

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

Departure Tax [CAP. 50 3

[ ]

CHAPTER 50

DEPARTURE TAX

ARRANGEMENT OF SECTIONS

1. Short title.

2. Interpretation.

3. Departure tax on persons.

4. Exemption from departure tax.

5. Collection of departure tax.

6. Power to vary departure tax and Schedule.

7. Repeal.

SCHEDULE

Departure TaxCAP. 50]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize. [ ]

4

CHAPTER 50

DEPARTURE TAX

[10th August, 1987]

1. This Act may be cited as the Departure Tax Act.

2. In this Act, unless the context otherwise requires-

“Minister” means the Minister responsible for finance.

3. Subject to the provisions of this Act, there shall be paid the depar-

ture tax of twenty dollars by every person going out of Belize at an

international airport:

Provided that no such tax shall be payable by-

(a) a person whose visit to Belize is of less than

twenty-four hours’ duration;

(b) a person under the age of twelve years;

(c) a member of the crew of a departing aircraft.

4. The provisions of section 3 shall not apply to the classes of persons

specified in the Schedule hereto going out of Belize on official duty.

5.-(1) Unless otherwise directed by the Minister by Order published in

the Gazette-

Short title.

Interpretation.

25 of 1989.

Departure tax.

25 of 1989.

Exemptions from

departure tax.

25 of 1985.

Schedule.

Collection of

departure tax.

25 of 1989.

CAP. 53A,

R.E. 1980-1990.

13 of 1987.

25 of 1989.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

Departure Tax [CAP. 50 5

[ ]

(a) each airline shall collect the departure tax from its

own passengers and shall pay the same to the

Chief Civil Aviation Officer;

(b) the departure tax collected under this Act shall be

paid into the revenues of the Belize Airports Au-

thority.

(2) Subject to the provisions of this section, where an airline or its agent

fails or neglects to collect or to pay the departure tax leviable under this

Act to the Chief Civil Aviation Officer, such airline and its agent shall-

(a) be liable to pay such tax which may be recovered

as a civil debt; and

(b) be guilty of an offence and be liable on summary

conviction to a fine not exceeding two thousand

dollars or to imprisonment for a period not exceed-

ing two years, or to both such fine and period of

imprisonment.

(3) The Minister may allow the Belize Airports Authority to make its

own arrangements for the collection of the departure tax payable under

this Act.

6.-(1) The Minister may, from time to time, review the rate of departure tax

payable under this Act and vary the same by Order published in the Ga-

zette.

(2) The Minister may, by like Order, add to, alter or vary the Schedule.

(3) Every Order made by the Minister under subsection (1) or (2) shall

as soon as may be after the making thereof be laid before the House of

Representatives and shall be subject to negative resolution.

Power to vary

departure tax

and Schedule.

25 of 1989.

Departure TaxCAP. 50]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize. [ ]

6

7. On and from the date of commencement of this Act, Regulation 6 of

the Air Navigation (Landing and Parking Fees) Regulations, 1982, as

subsequently amended, imposing a departure tax on persons travelling

by air, shall cease to have effect.

SCHEDULE

[Section 6]

(a) Ministers of Government.

(b) Members of the National Assembly.

(c) Members of the Diplomatic or Consular Corps.

(d) Military personnel.

(e) Members of City Councils and Town Councils.

(f) Officials of International Organizations.

(g) Government technical advisers.

(h) Ministers and officials of other Governments visiting Belize at the

invitation of the Belize Government.

(i) Public officers travelling on official duty.

(j) Nationals leaving Belize to study abroad who have been accredited

by the Ministry of Education or the Establishment Department.

Repeal.

S.I. 57 of 1982.

S.I. 20 of 1984.

S.I. 37 of 1985.

S.I. 5 of 1986.

25 of 1989.