The GST Guide - The Belize Department of General Sales Tax
The GST Guide - The Belize Department of General Sales Tax
The GST Guide - The Belize Department of General Sales Tax
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(b) where a person who makes a supply:(i)(ii)falsely represents that <strong>GST</strong> is charged on that supply;falsely represents the amount <strong>of</strong> tax charged; or(iii) wrongfully received or seeks to recover an amount <strong>of</strong> <strong>GST</strong>.<strong>The</strong> output tax <strong>of</strong> an unregistered person will be determined on thebasis <strong>of</strong> all the information available to the Commissioner. <strong>The</strong> Personis entitled to his allowable input tax, but only to the extent that hecan substantiate a claim for that input tax.A registered person may also be assessed under clause (b) above.22
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