the gst guide.pmd - The Belize Department of General Sales Tax

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Chapter 11 Objections and Appeals .................................................................... 37 11.1 Objections ........................................................................................... 37 11.2 Appeals ............................................................................................... 37 Chapter 12 Obligations of a Registered Person .................................................. 39 12.1 Charging GST ..................................................................................... 39 12.2 Tax Invoices ........................................................................................ 39 12.3 Accounting for GST ........................................................................... 39 12.4 Returns ................................................................................................ 39 12.5 Payments ............................................................................................. 39 12.6 Change of Status ................................................................................. 40 12.7 Displaying the Certificate .................................................................... 40 12.8 Returning Certificate of Registration ................................................... 40 Appendix I – Sample of Sales Book ............................................................... 41 Appendix II – Sample of Purchase Book ........................................................ 43
INTRODUCTION This Guide to the General Sales Tax (GST) is designed to give information on the main features and procedures of GST. In addition, it will give an understanding of accounting for the GST. If you cannot find the answer to a particular question, or if you need assistance or advice, don’t guess, call or write to us. DEPARTMENT OF GENERAL SALES TAX P.O. Box 1887 Belize City Email: salestaxoffice@stx.gov.bz Website: www.gst.gov.bz Tel. No. (222) 5574 Fax No. (222) 5513 i
Page 1 and 2: GST 300 The GST Guide
Page 3: 5.5 Adjustment to Output Tax ......
Page 7 and 8: HOW THE GST WORKS GST charged on sa
Page 9 and 10: Importer At importation the importe
Page 11 and 12: (c) (d) (e) goods of a business tak
Page 13 and 14: 3.4 Notifications of Changes in Reg
Page 15 and 16: CHAPTER 4 CHARGING GST A registered
Page 17 and 18: (b) (c) the date of payment or the
Page 19 and 20: CHAPTER 5 ACCOUNTING FOR GST For a
Page 21 and 22: Input tax is deducted from output t
Page 23 and 24: (1) The words ‘Credit Note’ or
Page 25 and 26: CHAPTER SEVEN ASSESSMENTS 7.1 Asses
Page 27 and 28: CHAPTER EIGHT AMMENDMENT OF AN ASSE
Page 29 and 30: • Cash books and other account bo
Page 31 and 32: (ii) (iii) (iv) (v) TIN and name of
Page 33 and 34: Credit/debit notes should also be m
Page 35 and 36: CHAPTER TEN IMPORTS AND EXPORTS 10.
Page 37 and 38: Obligations of a Registered Person
Page 39 and 40: Appendix 1 - Sample format of the S
Page 41 and 42: Appendix 2 - Sample format of the P

the gst guide.pmd - The Belize Department of General Sales Tax

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