The headquarters of the Income Tax Department is located at the Charles Bartlett Hyde Building Belize City. Commissioner of Income Tax, Mrs. Ann Castillo heads the Income Tax Department with a staff compliment of one hundred and forty –four countrywide. The operating activities of the Department was decentralized in 1983 with the establishment of five branch offices in Belmopan, Corozal, Dangriga, San Pedro and Orange Walk Town. All offices perform similar functions to those at the headquarters; which is divided into seven (7) specialized sections namely Assessment, Collection and Enforcement Administration, Large Audit and Petroleum, Accounts, Information Communication Technology and Objections, Appeals and Training.
The primary functions of these sections are as follows:
The responsibility the Assessment Section is to determine tax liability of all tax returns filed for all tax types, examine financial statements of self-employed persons, partnership and companies who file income tax returns. In addition, the section also manages taxpayers’ records, registration of businesses and provides services such as issuing clearances relating to work permits, income statements and central bank clearances. The Taxpayer Service Unit which was launch in April 2016 also falls under this section. The TPS Unit (Taxpayer Services Unit) manages all taxpayers concerns and pertaining to general queries and refund queries.
The Collection and Enforcement Section handles all collection matters including interest computation, follow-up of arrears payments and enforcement proceedings through the courts and other recovery measures. The Pre-Enforcement Unit falls under this Section.
The Administration Section has responsibility for all personnel and records management matters. This section is additionally responsible for the security and maintenance of the Charles Bartlett Hyde Building and compound including the upkeep of all the departmental assets including those located in the branch offices.
The Compliance and Large Audit Section is responsible for the administration of the Pay As You Earn (PAYE) system, Contract Tax Withholding audits and Business Tax compliance audits. It conducts comprehensive audits of Financial Institutions, Utility Companies, Insurance Companies, and other large taxpayers. It does a substantial amount of taxpayer education since it is the section that interacts most often with taxpayers in the field.
The Accounts Section has the responsibility of all the accounting and financial management of the department’s budgeted allocation; including payroll, purchase orders, invoices payment and inventory management both for Belize City and all the district branches. It also manages the department’s fleet of vehicles.
The Information Communication Technology Section is responsible for tax databases and data mining, internal and external reports, IT Systems Coordination, PAYE and data entry and the reconciliation of TD4’s. The Contract Tax Unit falls under the Information Communications Technology Section
The Objections, Appeals and Training Section review all objections to assessments raised by the Income Tax Department. Some of these objections are forward to the Appeals Board if the taxpayer seeks further review. This section is also responsible for the following: identifies and co-ordinates training for staff, as well as presenting tailored presentations on Income and Business Tax Topics to the public, maintain protocols for all operational Manuals, forms and other publications, maintain the department website and provide public relations on behalf of the Income Tax Department. It also work in tandem with the Strategic Management Consultant who is responsible for measuring performance of the department to monitor the achievement of the goals and objectives.