2020-01-25

Mutual Administrative Assistance in Tax Matters (Designation) Order, 2020

The Financial Secretary of Belize issued this Order to designate Michelle V. Longsworth, Director General of Tax Administration, as the Competent Authority for specific tax information exchange functions. This designation empowers Longsworth to handle the Spontaneous Exchange of Country-by-Country Reporting information and the Automatic Exchange of Financial Account Information under the Common Reporting Standard. The Order revokes the previous 2017 designation and is deemed to have come into force on January 25, 2020.

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No. 58] Mutual Administrative Assistance in Tax Matters 1 Citation. Designation of Competent Authority BELIZE: STATUTORY INSTRUMENT No. 58 of 2020


ORDER made by the Financial Secretary as Competent Authority under the Mutual Administrative Assistance in Tax Matters Act in exercise of the powers conferred upon him by section 5A of the Mutual Administrative Assistance in Tax Matters Act, 2014 (as amended by Act No. 18 of 2017) and all other powers thereunto him enabling. (Gazetted 18th April, 2020.)


  1. This Order may be cited as the - MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS (DESIGNATION) ORDER, 2020.
  2. In exercise of the powers conferred upon me by section 5A of the Mutual Administrative Assistance in Tax Matters Act and all other powers thereunto me enabling, I, JOSEPH WAIGHT, Competent Authority for Mutual Administrative Assistance in Tax Matters, do hereby designate MICHELLE V. LONGSWORTH, Director General of Tax Administration as the person to perform the functions of the Competent Authority of Belize for the following - (a) the Spontaneous Exchange of Information with respect to the Country-by-Country Reporting; and (b) the Automatic Exchange of Financial Account Information under the Common Reporting Standard.

2 Mutual Administrative Assistance in Tax Matters [No. 58 Printed in Belize by the Government Printer 3. The Mutual Administrative Assistance in Tax Matters (Designation) Order, 2017 (S.I. No. 55 of 2017) is hereby revoked. 4. This Order shall be deemed to come into force on the 25th day of January 2020. MADE this 25th day of January, 2020. Revocation. Commencement. (JOSEPH WAIGHT) Financial Secretary Competent Authority