The GST Guide - The Belize Department of General Sales Tax

Examples of the books and records include:• Annual accounts• Bank statements any paying-in slips• Cash books and other account books• Credit or debit notes you issue or receive• Import and Export documentation• Order and delivery books• Purchase and sales books• Purchase invoices and copy sales invoices• A record of daily gross takings (retailers)• Any relevant business correspondence• GST account• Cash register tills9.3 Tax InvoiceA registered person making a taxable supply to another registeredperson is required to issue a tax invoice. A tax invoice, which shouldbe pre-numbered, must show the following:-(i)(ii)the words ‘TAX INVOICE’an identifying serial number and the date(iii) the name, address and tax identification number of the supplierand the recipient.(iv) the description of the items supplied and the quantity(v)the price for the supply, not including tax(vi) the rate of GST charged and GST payable(vii) the total value of the supply including GSTThe tax invoice should be in three copies (one for the purchaser, one forthe supplier, and one to be made available to the Department of the GSTwhen requested).26