BELMOPN, Belize, Sept 4, CMC – The Belize government Friday sought to defend its decision to establish the Belize Revenue Authority (BRA) saying it is intended to strengthen the country’s tax administration so as to provide better service to taxpayers, protect government revenue, and respond effectively to the changing demands of the economy.
“Tax administration cannot remain static. The way businesses operate has changed significantly, driven by technology, increased digital transactions, more complex business arrangements, and the cross-border movement of information and financial activity,” the Ministry of Finance (MoF) and the Belize Tax Service Department (BTSD) said in a lengthy statement.
They said at the same time, taxpayers rightly expect services that are efficient, accessible, and responsive.
“The institution responsible for administering Belize’s tax laws must therefore have the people, skills, systems, and management capacity to respond to these realities,” the government said, adding that the proposed Authority will build on the reforms already undertaken within the Belize Tax Service and provide the institutional framework needed to continue that work.
In further defending the decision, the government said its revenue finances essential public services and national priorities, including education, healthcare, public safety, infrastructure, and social programmes.
“A strong and effective revenue administration is therefore fundamental to Belize’s development. The BTSD has undergone significant transformation in recent years. Investments have been made in technology, digital taxpayer services, organizational restructuring, compliance management, and institutional strengthening, including through the Strengthening of Tax Administration Project (STAP).”
The government said that those reforms have produced important gains, but reform of a tax administration is “not a one-time exercise, nor does the completion of a project mean that the process of strengthening the institution is complete.
“Tax systems, business practices, technology, taxpayer expectations, and compliance risks continue to change, and the administration must continue to adapt with them. Importantly, the experience gained through STAP has also provided an opportunity to assess how the BTSD operates in practice, what has worked, where further improvements are required, and what institutional constraints remain.”
The statement said that experience has reinforced the need to strengthen areas that cannot be addressed through technology or process improvements alone, particularly the ability of the organization to manage its human resources, recruit and retain specialized skills, respond to changing operational needs, and establish stronger performance accountability.
“The proposed Revenue Authority should therefore be seen as a continuation of Belize’s tax administration reform, building on the progress already made rather than replacing or disregarding it.
“Tax administration today is a highly specialized profession. In addition to traditional areas such as taxpayer services, audit, and collections, it requires expertise in compliance risk management, investigations and intelligence, forensic auditing, data analytics, international taxation, transfer pricing, exchange of information, legal services, information technology, cybersecurity, digital services, debt management, and enforcement.”
The government said that the current public service structure was not designed specifically around the operational needs of a revenue administration of this nature.
“Recruitment and other administrative processes can be lengthy, specialized positions may not fit easily within traditional job classifications, and there is limited flexibility to attract, develop, and retain some of the technical skills now required.
“The proposed structure is intended to address these limitations by giving the Authority greater control over its human resources and day-to-day administration, with clearer responsibility for organizational and individual performance.
“It is also intended to improve the efficiency and quality of taxpayer services, reduce unnecessary administrative delays, make better use of technology and data, promote voluntary compliance, and strengthen the administration’s ability to address tax evasion and revenue leakage.”
The government said that the reform is therefore not simply about changing the name of the Belize Tax Service or moving employees from one institution to another, noting “it is about ensuring that the organization responsible for administering the country’s revenues has the capacity to do its job effectively in an increasingly complex environment”.
The government said that a semi-autonomous revenue authority is a public institution established by law to administer specified taxes and other government revenues. It has greater administrative and operational independence than a traditional government department while remaining accountable to the government and the population.
“Semi-autonomy does not mean that the Revenue Authority will operate outside of Government oversight or Belize’s laws. The BRA will not have the authority to create or impose taxes. Taxes, duties, fees, and other statutory charges will continue to be established through legislation. The role of the Authority will be to administer those laws fairly and consistently, assist taxpayers in meeting their obligations, and collect the revenue legally due to the Government.”
The government said that the powers, responsibilities, and limits of the BRA will be defined by legislation and that the Authority will remain subject to the Constitution, applicable tax and revenue laws, public financial management requirements, and other accountability and oversight mechanisms.
It said that the Minister of Finance will remain responsible for the government’s overall fiscal and revenue policy, and for ensuring that the work of the BRA supports the national budget and the government’s broader economic priorities.
“The establishment of the BRA will not change the underlying responsibility of taxpayers to comply with Belize’s tax laws. Taxpayers will continue to be required, where applicable, to register, file accurate returns, pay taxes and other charges when due, and maintain the records required by law.”
CMC/gj/ir/2026